Form 8868 Non-Profit Tax Extension | 990-N Extension Due Date

Enter Title

8868 Deadlines

Use the table below to find the due date for extension Form 8868. Form 8868 provides an extension of six months to tax-exempt Forms such as Forms 990, 990-EZ, 990-PF, and 990-BL. Extended due dates do not apply to Form 990-N e-postcard since Form 990-N is not allowed to request an extension form.

Ending date of the tax year Code Due date to file the
extension form
Extension Due Date
December 31 May 15 November 15
November 30 April 15 October 15
October 31 March 15 September 15
September 30 February 15 August 15
August 31 January 15 July 15
July 31 December 15 June 15
June 30 November 15 May 15
May 31 October 15 Apri 15
April 30 September 15 March 15
March 31 August 15 February 15
February 28/29 July 15 January 15
January 31 June 15 December 15

If a due date falls on a Saturday, Sunday, or legal holiday, the due date is moved over to the next business day. The table above does not reflect the additional day.

Determining a tax-exempt organization's tax year

A tax year is usually 12 consecutive months. There are two kinds of tax years:

  • Calendar Tax Year: This is a period of 12 consecutive months beginning January 1 and ending December 31; or
  • Fiscal Tax Year: This is a period of 12 consecutive months ending on the last day of any month except December.

Generally, your tax year (or accounting period) can be found in the following documents:

  • Your organization's by-laws.
  • Your application for federal tax-exempt status (Forms 1023, 1023-EZ, 1024, or 1024 A) or the determination letter you received approving your tax-exempt status.
  • The application, Form SS-4, your organization filed to obtain its employer identification number (EIN).
  • A copy of a prior year's return, Form 990 or 990-EZ, that you filed with the IRS.

Get the Tax2efile App

Available on iPhone, iPad, and all Android Devices

Google Play
App Store