No blanket requests.

File a separate Form 8868 for each return for which you are requesting an extension of time to file. This extension will apply only to the specific return checked. It does not extend the time for filing any related returns. For example, an extension of time for filing a private foundation return will not apply to the return of certain excise taxes on charities (Form 4720).

Each Form 8868 filer who owes taxes for the year should file its own Form 8868, and pay only its share of the total tax liability due.

Exempt Organization Group Returns.

A central organization may apply for an extension of time to file a group return. Enter the applicable Return Code and enter the Group Exemption Number (GEN) on the line provided. Check the applicable box to indicate whether the application applies to the whole group or part of the group. If the extension is not for all the organizations that are part of the group, you must attach a schedule to Form 8868 showing the name, address, and taxpayer identification number of each organization that is included in this request for an extension.

Interest.

Interest will be charged on any tax not paid by the regular due date of the return from the regular due date until the tax is paid. It will be charged even if the organization has been granted an extension or has shown reasonable cause for not paying on time.

Late payment penalty.

Generally, a penalty of ½ of 1% of any tax not paid by the due date is charged for each month or part of a month that the tax remains unpaid. The penalty cannot exceed 25% of the amount due. The penalty will not be charged if you can show reasonable cause for not paying on time.

Late filing penalty.

A penalty is charged if the return is filed after the due date (including extensions) unless you can show reasonable cause for not filing on time.

Reasonable cause determinations.

If you receive a notice about penalties after you file your return, send an explanation and we will determine if you meet reasonable cause criteria. Do not attach an explanation when you file your return. Explanations attached to the return at the time of filing will not be considered.

Exempt Organization Returns.

Each tax-exempt organization must make all federal tax deposits (including excise and income taxes) electronically. You can use the Electronic Federal Tax Payment System (EFTPS) to make federal tax deposits. If you do not wish to use EFTPS, you can make arrangements through your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf.

Form 5330 filer.

If you file Form 8868 electronically, you can pay by using EFTPS or by Electronic Funds Withdrawal (EFW). Visit IRS.gov/EFW for more information. Also, you may send check or money order payable to “United States Treasury.” Do not send cash. On all checks or money orders, write your name, filer’s identifying number (EIN or SSN), plan number, Form 5330 section number, and the tax year to which the payment applies. For information on where to send your payment, see Where To File, earlier.

EFTPS is a free service provided by the Department of the Treasury. If you choose to use a tax professional, financial institution, payroll service, or other third party to make federal tax deposits on your behalf, you may be charged a fee for this service.

To get more information about EFTPS or to enroll in EFTPS, visit EFTPS.gov, or call 1–800–555–4477. To contact EFTPS using Telecommunications Relay Services (TRS) for people who are deaf, hard of hearing, or have a speech disability, dial 711 and then provide the TRS assistant the 800-555-4477 number above or 800-733-4829. Additional information about EFTPS is also available in Pub. 966, Electronic Federal Tax Payment System: A Guide to Getting Started.

Name of exempt organization, employer or other filer.

The filer may be an exempt organization, a nonexempt organization (for example, a disqualified person or a foundation manager trustee), an employer, or an individual. Certain filers may not be an exempt organization. For example, Form 4720 and Form 5330 filers may be one of the other entities listed above.

Taxpayer identification number (TIN).

Exempt organizations such as corporations, private foundations, and trusts must enter their TIN. Individuals must also enter their TIN.

For Form 5330 filers the TIN is either the employer identification number (EIN) or the filer's social security number (SSN), but not both.

Address.

Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and you have a P.O. box, show the box number instead of the street address.

If the mail is received in care of a third party (such as an accountant or an attorney), enter on the street address line “C/O” followed by the third party’s name and street address or P.O. box.

If the address is outside the United States or its territories, in the space for “city or town, state, and ZIP code,” enter the information in the following order: city, province or state, and country. Follow the country’s practice for entering the postal code. Do not abbreviate the country’s name.

If the mailing address has changed since it filed its last return, use Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party – Business, to notify the IRS of the change. A new address shown on Form 8868 will not update the filer’s record.

Enter the Return Code for the type of return to be filed.

Enter the appropriate Return Code in the box to indicate the type of return for which you are requesting an extension. Enter only one Return Code. You must file a separate Form 8868 for each return. Form 5330 has a Return Code for each type of return. Enter the appropriate code if filing as individual, or other than individual.

Line 1.

The date that is entered on line 1 cannot be later than 6 months from the original due date of the return.

Line 2.

If you checked the box for change in accounting period, you must have applied for approval to change the organization’s tax year unless certain conditions have been met. See Form 1128, Application To Adopt, Change, or Retain a Tax Year, and Pub. 538, Accounting Periods and Methods, for details.

Line 3a.

See the organization’s tax return and its instructions to estimate the amount of tentative tax reduced by any nonrefundable credits. If you expect this amount to be zero, enter -0-.

Line 3b.

See the organization’s tax return and its instructions to estimate any refundable credits and estimated tax payments made. If you expect this amount to be zero, enter -0-.

Line 3c. Balance due.

Form 8868 does not extend the time to pay tax. To avoid interest and penalties, send the full balance due by the original due date of the return.

For information on how to make payments, see Tax Payments, earlier.

How to file.

A separate Form 8868 must be used for an extension of time to file Form 5330. For example, if an employer maintains multiple plans and wishes to request extensions of time to file, a separate Form 8868 must be used for each plan.

Line 1.

On line 1, enter the requested due date. If your application for extension of time to file Form 5330 is approved, you may be granted an extension of up to 6 months after the normal due date of Form 5330.

Line 1a.

Indicate the section(s) for the excise tax for which you are requesting an extension.

Line 1b.

Enter the amount of tax estimated to be due with Form 5330 and include your payment with this form.

For information on how to make payments, see Tax Payments, earlier.

Line 2.

The IRS will grant a reasonable extension of time (not to exceed 6 months) for filing Form 5330 if you file a timely application showing that you are unable to file Form 5330 because of circumstances beyond your control. Clearly describe these circumstances. Generally, an application will be considered based on your own efforts to fulfill this filing responsibility, rather than the convenience of anyone providing help in preparing the return. However, consideration will be given to any circumstances that prevent your practitioner, for reasons beyond his or her control, from filing the return by the normal due date, and to circumstances in which you are unable to get needed professional help despite timely efforts to do so.