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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.

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