Filing Season Delay for Certain Hospital Organizations: Criteria for Automatic Extensions
How did the IRS choose which hospital organizations should be granted an automatic three-month extension without having to file Form 8868?
The IRS compiled a list of tax-exempt organizations that attached Schedule H to their 2008 and/or 2009 Form 990 returns. Hospital organizations on this list with tax years ending in the months of December, January, or February (and hence Form 990 return due dates in May, June, and July respectively) were granted automatic extensions. Since the IRS is not accepting Form 990 with Schedule H attached until July 2011, granting an automatic three-month extension will prevent the sending of late filing notices when hospital organizations are complying with the IRS’s request to delay filing.