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Correction - TY 2006 Form 8868

As originally published, Form 8868 (December 2006), Application for Extension of Time To File an Exempt Organization Return, could be read as indicating that only corporations exempt under section 501(c)(3) of the Internal Revenue Code use that form to extend the time for filing Form 990-T.  In fact, all corporations filing the unrelated business income tax return must use Form 8868 to request the six-month extension.

Corporations that incorrectly used another form will not be penalized.  The Service regrets the error.


Page Last Reviewed or Updated: 28-Apr-2013