Tax Trails - Extension to File
An automatic 3-month extension of time to file may be granted if you file Form 8868 (PDF), Application for Extension of Time To File an Exempt Organization Return, on or before the due date of Form 990 (PDF), Return of Organization Exempt from Income Tax. After requesting an automatic 3-month extension to file Form 990, Form 8868 may be used to request an additional 3-month extension if you need more time to file. This second Form 8868 must be signed and is not automatic. File this second Form 8868 early so that if your request is denied you can still file your return on time.
Corporations that seek an extension of time to file Form 990-T (PDF), Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), can use Form 8868 to request an automatic 6-month extension. The form does not need to be signed.
An automatic extension of time to file the return does not extend the time to pay the tax due, so full payment of the estimated tax due should be submitted with Form 8868.
