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Tax Trails - Extension to File

The IRS may grant an automatic 3-month extension of time to file Form 990, Return of Organization Exempt from Income Tax, if you file Form 8868, Application for Extension of Time To File an Exempt Organization Return, on or before the original due date of the return. After requesting an automatic 3-month extension to file Form 990, you may use Form 8868 to request an additional 3-month extension if you need more time to file. You must sign this second Form 8868. The second extension is not an automatic extension. File the second Form 8868 early so that if the IRS denies your request, you can still file your return on time.

Corporations that seek an extension of time to file Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), can use Form 8868 to request an automatic 6-month extension. You do not need to sign the form for this extension.

An automatic extension of time to file the return does not extend the time to pay the tax due, so you should submit full payment of the estimated tax due with Form 8868.


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Page Last Reviewed or Updated: 01-Jan-2016