Unrelated Business Income Tax Return Extension Procedures
Corporations may request an automatic six-month extension of time to file Form 990-T by using Form 8868, Application for Extension of Time To File an Exempt Organization Return. Trusts may request an automatic three-month extension of time to file by using Form 8868. Also, if more than the initial automatic three months is needed, trusts may file a second Form 8868 to request that the IRS grant an additional, but not automatic, three-month extension.
Page Last Reviewed or Updated: 2013-02-15
