F8868-053-01: Extension request received after the due date

What this rejection means

A Form 8868 extension has to reach the IRS on or before the due date of the return it extends. Yours arrived after that date, so it was rejected. No extension was granted.

IRS business rule F8868-053-01: Form 8868, Application for extension to file, 'EOAutomaticExtensionFileTmGrp' must be received on or before the due date of the return to which the extension is requested.

For Form 990 and 990-EZ, the due date is the 15th day of the 5th month after the end of the accounting period. For a calendar-year organization, that is May 15. The Form 990-EZ instructions say that if the due date falls on a Saturday, Sunday or legal holiday, you file by the next business day.

Why it happens

• The extension was sent after the due date.
• The tax year end date is wrong. The due date depends on your year end. An earlier end date than your real one makes the due date look earlier, too.
• An earlier extension was rejected and the corrected one went in too late.

How to fix it

1. Check the tax year dates on the extension. If the end date was wrong, correct it. If the corrected date makes the extension timely, send it again.
2. If an earlier extension was rejected, look at the timing. IRS Publication 4164 gives a five-day perfection period for Form 8868. If a corrected extension is accepted within those five days, it is treated as received on the date of the first rejection. Send the correction promptly.
3. If the deadline really has passed, an extension is no longer available. The Form 8868 instructions say an 8868 filed after the original due date does not extend it. Do not keep resending it.
4. File the return itself as soon as you can. For Form 990-EZ, the instructions say that if the return is not filed by the due date, including any extension, you should attach a statement giving the reasons for not filing on time.

Keep the bigger picture in mind. The Form 8868 instructions say that if an exempt organization has not filed its required Form 990 series return for 3 consecutive years, its tax-exempt status is automatically revoked.

Two notes for next year. Form 8868 cannot be used to extend Form 990-N. And only one 6-month extension is allowed for each type of return for a tax year.

When to contact the IRS

The Form 8868 instructions say that if you receive a notice about penalties after you file, you can send an explanation and the IRS will decide whether you meet the reasonable cause criteria. For questions about your organization's filing, call IRS Tax Exempt and Government Entities Customer Account Services at 877-829-5500 (toll-free).

Related codes

• F8868-048-01: the requested extension date cannot be more than 6 months after the original due date.
• R0000-035-01: the tax year must have ended before the extension is received.
• F8868-908-02: the tax year end date must match IRS records, with some exceptions.
• F8868-054-01: a payment date requested with the extension must be on or before the return's due date.