How the Form 8868 extension works
Form 8868 asks the IRS for more time to file an exempt organization's annual return. If you file it properly and on time, you generally get six more months to file. It doesn't give you more time to pay tax.
Written for tax year 2025 returns · Updated October 26, 2026
How it works
File Form 8868 by the return's original due date. For the annual returns below, a properly completed Form 8868 filed on time generally gives an automatic six-month extension of time to file, and you don't have to give a reason. The form asks for the organization's identifying information, the code for the return you're extending, and any tentative tax and payment.
- Form
- 8868, Application for Extension of Time To File an Exempt Organization Return
- Can extend
- Form 990, 990-EZ, 990-PF and 990-T, among other exempt organization returns
- Cannot extend
- Form 990-N
- Extension length
- Generally six months, automatic when filed on time
- File by
- The return's original due date
For a calendar-year organization, that generally moves the deadline from May 15 to November 15. Either date moves to the next business day if it falls on a weekend or legal holiday. The filing deadlines guide has the dates for every year-end.
Not ready to file yet? a week before it’s due. No account needed.
What it doesn't do
- It doesn't extend Form 990-N. The e-Postcard has no extension of time to file.
- It doesn't extend the time to pay. Any tax due on the return, such as a private foundation's excise tax or the tax on Form 990-T, is generally still due by the original date. You pay it to the IRS directly.
- It doesn't file the annual return. You still file the return separately, by the extended date. If you miss that date, late filing penalties can apply from it.
Filing Form 8868 with us
We file extensions for Form 990 and 990-EZ (return code 01) and Form 990-PF (return code 04). If you pay for the annual return at the same time, the extension is free. Our page on e-filing Form 8868 explains how it works and what it costs.
Questions
When do I need to file Form 8868?
File Form 8868 by the return's original due date. For a calendar-year Form 990, 990-EZ or 990-PF, that's normally May 15, and the automatic six-month extension generally moves the filing deadline to November 15. Either date moves to the next business day if it falls on a weekend or legal holiday. You don't need to give a reason.
Which returns does Form 8868 extend?
Form 8868 extends Forms 990, 990-EZ, 990-PF, 990-T and most other exempt organization returns. It gives one automatic six-month extension per return per year. It doesn't cover Form 990-N, which can't be extended.
Does Form 8868 give me more time to pay tax?
No. Form 8868 extends only the filing deadline. Excise tax on Form 990-PF and income tax on Form 990-T are still due by the original payment deadline. Pay any tax due directly to the IRS by that date.
Guides
- Form 990-N, 990-EZ or 990: which to fileThe three tests, what "normally $50,000" means, who must file Form 990 regardless, and who doesn't file at all.
- Form 990 for PTAs, PTOs and booster clubsWhether a unit under a state group exemption files its own return, which form, the July–June deadline, and the treasurer handover.
- Private foundation filing requirementsForm 990-PF, its deadline and extension, and the separate returns a foundation may owe.
- Who can file Form 990-NThe "normally $50,000 or less" test, what the e-Postcard asks for, and when it's due.
- Form 990-N filing problemsEIN not in IRS records, IRS sign-in, filing too early, late and prior-year notices, and checking a past filing.
- Form 990 filing deadlinesThe general due date for each tax-year end, and how weekends and holidays move it.
- Late filing penaltiesThe daily penalty for a late return, reasonable cause, and the three-year revocation rule.