Instructions for Form 8868, Application for Extension of Time To File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans

• Legal Form Number: 8868
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

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Instructions for Form 8868

(Rev. January 2024)

Application for Extension of Time To File an Exempt Organization Return or Excise

Taxes Related to Employee Benefit Plans

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless

otherwise noted.

Future Developments

For the latest information about developments related to

Form 8868 and its instructions, such as legislation enacted

after they were published, go to IRS.gov/Form8868.

What’s New

Form 8868 was revised to include the extension of time to file

Form 5330, Return of Excise Taxes Related to Employee

Benefit Plans. If approved, you may be granted an extension

of up to 6 months after the normal due date for Form 5330.

Form 5330 filers must complete Part I, Part III, and sign under

penalties of perjury. Form 5330 has two Return Codes. Enter

the appropriate code if filing as individual, or other than

individual.

Reminders

Automatic revocation. If an exempt organization has not

filed the required Form 990 series for 3 consecutive years,

and if the due date (or extended due date) of the third year’s

filing has passed, the tax-exempt status will be revoked to the

original filing date. If you have received an approved

extension from the IRS for filing your return, and have not

filed your return with the IRS for 3 years (including during the

approved extension period), please go to Automatic

Revocation of Exemption at www.irs.gov/charities-non-

profits/automatic-revocation-of-exemption for details on

revocation and reinstatement for an exempt organization.

Return Code. A Return Code is assigned to each return

type. Enter the Return Code of the form this application

pertains to in the Return Code Box.

Electronic filing (e-file). Electronic filing can be used to

request an extension of time to file each of the forms listed in

Part I (except for Form 8870, application for the extension of

which must be sent in paper format to the address below).

If you are going to make an electronic funds

withdrawal (direct debit) with this Form 8868, see

Form 8453-TE or Form 8879-TE for payment

instructions.

General Instructions

Purpose of Form

Form 8868 is used by an exempt organization to request an

automatic 6-month extension of time to file its return or by a

Form 5330 filer to request an extension of up to 6 months to

file a return for excise taxes related to employee benefit

plans.

Also, the trustee of a trust required to file Form 1041-A or

Form 5227 must use Form 8868 to request an extension of

CAUTION

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time to file those returns. These instructions apply to such

trusts unless the context clearly requires otherwise.

Use this form to apply for extension of time to file, and

submit the original form to the IRS (no copies are needed).

For all forms (except Form 5330) an automatic 6-month

extension will be granted if you properly complete this form,

file it, and pay any balance due on Part II, line 3c, by the due

date for the return for which the extension applies.

To be eligible for an extension for Form 5330, you must

properly complete this form, file it, and pay any balance due

on Part III, line 1b, by the due date for the return for which the

extension applies.

You cannot use Form 8868 to extend the due date of

Form 990-N.

An extension of 6 months will only be allowed for a return

for a tax year.

When To File

File Form 8868 by the due date of the return for which you are

requesting an extension. To request an extension of time to

file Form 5330, file Form 8868 in sufficient time for the IRS to

consider and act on it before the return’s normal due date.

Where To File

If you do not file electronically, send the application to:

Department of the Treasury

Internal Revenue Service Center

Ogden, UT 84201–0045

An application for extension of time to file Form 8870 must

be sent in paper format to the address above.

Do not file for an extension of time by attaching Form 8868

to the original return when it is filed.

Filing Information

No blanket requests. File a separate Form 8868 for each

return for which you are requesting an extension of time to

file. This extension will apply only to the specific return

checked. It does not extend the time for filing any related

returns. For example, an extension of time for filing a private

foundation return will not apply to the return of certain excise

taxes on charities (Form 4720).

Each Form 8868 filer who owes taxes for the year should

file its own Form 8868, and pay only its share of the total tax

liability due.

Exempt Organization Group Returns. A central

organization may apply for an extension of time to file a group

return. Enter the applicable Return Code and enter the Group

Exemption Number (GEN) on the line provided. Check the

applicable box to indicate whether the application applies to

the whole group or part of the group. If the extension is not for

all the organizations that are part of the group, you must

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Dec 6, 2023 Cat. No. 58660Q