F8868-048-01: Extension date is more than 6 months out

What this rejection means

On Form 8868, you enter the date you want the return to be extended to. That date cannot be more than 6 months after the return's original due date. Yours was.

IRS business rule F8868-048-01: Form 8868, 'ExtensionDt' in the 'EOAutomaticExtensionFileTmGrp' must be no longer than 6 months from due date of return (due date plus (+) 6 months must be greater than or equal to requested date).

The extension was rejected. Until a corrected one is accepted, you do not have an extension.

Why it happens

• The requested date is too far out. For example, a date in the following year, or the wrong month.
• The tax year end date is wrong. The original due date depends on your tax year end. If the end date on the extension is earlier than your real year end, the due date and the 6-month limit move earlier as well.
• You are asking for more than 6 months. Form 8868 gives one automatic extension of up to 6 months. The instructions say only one 6-month extension is allowed for each type of return for a tax year.

How to fix it

1. Work out the original due date. For Form 990 and 990-EZ, it is the 15th day of the 5th month after your accounting period ends.
2. Add no more than 6 months. For a calendar-year organization, the return is due May 15, so the latest date to request is November 15. For a fiscal year ending June 30, the return is due November 15, so the latest date is May 15 of the following year.
3. Check the tax year begin and end dates on the extension. They drive the due date.
4. Correct line 1 and send the extension again.

Watch the deadline while you fix it. The extension still has to be filed by the original due date of the return. For a rejected Form 8868, IRS Publication 4164 gives a five-day perfection period. A corrected extension accepted within those five days is treated as received on the date of the first rejection.

Your e-file software may fill in the requested date for you from the tax year. If your dates are right and the rejection repeats, contact your e-file provider.

When to contact the IRS

You normally do not need to. This is a date check on the extension.

Related codes

• F8868-053-01: the extension must be received on or before the due date of the return.
• F8868-908-02: the tax year end date must match IRS records, with some exceptions.
• R0000-940-13: the tax year end date must be valid for the form year.
• R0000-035-01: the tax year must have ended before the extension is received.