Exempt Organizations e-File - Return Extensions
How do I electronically file for an extension?
Form 8868 Parts I and II can now both be filed electronically or on paper. You must use an authorized e-file provider to file Form 8868 electronically.
The extension form cannot be e-mailed to the IRS. A copy of the extension should not be attached to an e-filed return. Choosing to file an extension electronically does not require you to file your return electronically.
The e-file requirement for large exempt organizations applies to Forms 990 and 990-PF, and does not apply to the extension form. The extension may be filed electronically or on paper.