Form 8868: the automatic 6-month extension for Form 990-EZ
Form 8868 gives a tax-exempt organization an automatic 6-month extension of time to file its return, if it is filed by the return's original due date. 990.tax files it to extend Form 990-EZ. It cannot extend a Form 990-N.
Reviewed against IRS guidance; sources at the end of the page.
At a glance
- What it does
- Automatic 6-month extension of time to file; no reason needed
- File it by
- The return's original due date: 15th day of the 5th month after the year ends
- Extended due date
- 15th day of the 11th month: November 15 for a calendar year
- Not for
- Form 990-N, which cannot be extended
- With 990.tax
- Extends Form 990-EZ, $14.99 per filing
What Form 8868 does
If Form 8868 is properly completed and filed, and any balance due is paid, by the original due date of the return, the IRS grants an automatic 6-month extension of time to file. You do not need to give a reason. A single 6-month extension is allowed for each type of return for a tax year.
990.tax files Form 8868 to extend Form 990-EZ. The extension and the return are separate filings: after the extension, you still file the 990-EZ by the extended due date.
Due dates by year end
The return is due on the 15th day of the 5th month after the accounting year ends, and Form 8868 must be filed by then. The extended due date is the 15th day of the 11th month.
| Accounting year ends | Original due date | With Form 8868 |
|---|---|---|
| January 31 | June 15 | December 15 |
| End of February | July 15 | January 15 |
| March 31 | August 15 | February 15 |
| April 30 | September 15 | March 15 |
| May 31 | October 15 | April 15 |
| June 30 | November 15 | May 15 |
| July 31 | December 15 | June 15 |
| August 31 | January 15 | July 15 |
| September 30 | February 15 | August 15 |
| October 31 | March 15 | September 15 |
| November 30 | April 15 | October 15 |
| December 31 | May 15 | November 15 |
When a date falls on a Saturday, Sunday or legal holiday, the next business day counts. The due date calculator shows both dates for your year end, already moved.
What it does not do
- It does not extend a Form 990-N. The instructions say: "You cannot use Form 8868 to extend the due date of Form 990-N." See the Form 990-N guide.
- It does not file the return. You still file the 990-EZ by the extended due date.
- It cannot be late, or early. An extension sent after the original due date is rejected (reject code F8868-053-01), and so is one sent before the tax year ends.
- It does not extend the time to pay tax. Any tax due is still due by the original due date.
Can you file one now?
No extension window is open right now
Extensions for the tax years we file today (2023 and 2024) have passed their due dates. If your due date has passed, file the return itself: Form 990-EZ guide.
How it works with 990.tax
990.tax is an IRS-authorized e-file provider and sends Form 8868 to the IRS electronically.
- Choose your form. Pick the tax year and start Form 8868.
- Basic information. The organization, its tax period from the IRS record, and the return you are extending (Form 990-EZ).
- Books in care of. Who keeps the organization's books, with an address and phone number.
- Filing officer. The officer who signs.
- Review, sign and pay. Check your answers, sign Form 8453-TE online, and pay on Stripe's secure page.
When the IRS accepts the extension, 990.tax emails you, and your new deadline is 6 months after the original one. Then file the return: see the Form 990-EZ guide. Step by step: File Form 8868 and signing Form 8453 online.
California organizations
- FTB: Form 199 gets an automatic 6-month extension of its own, if the organization is not suspended on the original due date and files by the extended date. No form is needed.
- Attorney General: the Registry honors an IRS extension for the RRF-1; see Form RRF-1 and CT-TR-1.
Questions
Can I extend a Form 990-N?
No. The Form 8868 instructions say you cannot use Form 8868 to extend the due date of Form 990-N. The e-Postcard has no late penalty; see the Form 990-N guide.
Does the IRS have to approve the extension?
It is automatic: you do not give a reason. The IRS still has to accept the e-filed Form 8868, and 990.tax emails you when it does.
Our due date has passed. Can we still file Form 8868?
No. An extension sent after the original due date is rejected, and 990.tax will not start one. File the return itself as soon as you can: see the Form 990-EZ guide.
Does Form 8868 extend the time to pay tax?
No. The Form 8868 instructions say it does not extend the time to pay tax. Interest is charged on tax not paid by the regular due date, even when an extension is granted.
What does it cost with 990.tax?
$14.99 per extension. The Form 990-EZ is a separate filing at $99.99. You pay after the extension is complete and signed.
File online with 990.tax
- Form 8868 extension: $14.99
- Form 990-EZ: $99.99
Tax years 2023 and 2024. One price per filing, no subscription. You pay after the return is complete (and signed, where it needs a signature), right before 990.tax sends it to the IRS.
Sources
- IRS: Instructions for Form 8868
- IRS: About Form 8868
- IRS: Annual exempt organization return - due date
- FTB: 2025 Form 199 booklet
- California Attorney General: Registry of Charities and Fundraisers, renewals
- IRS: Tax year 2024 exempt organizations MeF providers, Form 990-N
- IRS: Tax year 2024 exempt organizations MeF providers, Form 990-EZ
- IRS: Tax year 2024 exempt organizations MeF providers, Form 8868
990.tax is a private company, not the IRS. Digital Tax LLC, which runs it, is an IRS-authorized e-file provider listed by the IRS for Forms 990-N, 990-EZ and 8868; the IRS notes that listed providers are not part of, and have no special relationship with, the IRS.
General information, not legal or tax advice.
