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Form 8868 (Rev. 1-2022) Page 3
Visit www.eftps.gov, or call Enter the Return Code for the type of Privacy Act and Paperwork Reduction
1-800-555-4477 for information about return to be filed. Enter the appropriate Act Notice. We ask for the information
EFTPS. Additional information about Return Code in the box to indicate the on this form to carry out the Internal
EFTPS is also available in Pub. 966, type of return for which you are Revenue laws of the United States. You
Electronic Federal Tax Payment System: requesting an extension. Enter only one are required to give us the information.
A Guide to Getting Started. Return Code. You must file a separate We need it to ensure that you are
Form 8868 for each return. complying with these laws and to allow
Specific Instructions Exempt organizations such as us to figure and collect the right amount
corporations, private foundations, and of tax. You are not required to provide
Extending the time to file does trusts must enter their taxpayer the information requested on a form that
TIP identification number. Individuals must is subject to the Paperwork Reduction
not extend the time to pay tax.
also enter their taxpayer identification Act unless the form displays a valid OMB
number. control number. Books or records
Name of exempt organization or other relating to a form or its instructions must
filer. The filer may be an exempt Line 1. The date that is entered on line 1 be retained as long as their contents
organization, a nonexempt organization cannot be later than 6 months from the may become material in the
(for example, a disqualified person or a original due date of the return. administration of any Internal Revenue
foundation manager trustee), or an Line 2. If you checked the box for law. Generally, tax returns and return
individual. The typical filer will be an change in accounting period, you must information are confidential, as required
exempt organization. Certain filers may have applied for approval to change the by section 6103. However, certain
not be an exempt organization. For organization’s tax year unless certain returns and return information of tax
example, Form 4720 filers may be one of conditions have been met. See Form exempt organizations and trusts are
the other entities listed above. 1128, Application To Adopt, Change, or subject to public disclosure and
Address. Include the suite, room, or Retain a Tax Year, and Pub. 538, inspection, as provided by section 6104.
other unit number after the street Accounting Periods and Methods, for The time needed to complete and file
address. If the Post Office does not details. this form will vary depending on
deliver mail to the street address and the Note: All filers must complete lines 3a, b, individual circumstances. The estimated
exempt organization has a P.O. box, and c, even if you are exempt from tax or burden for tax exempt organizations
show the box number instead of the do not expect to have any tax liability. filing this form is approved under OMB
control number 1545-0047 and is
street address. Line 3a. See the organization’s tax included in the estimates shown in the
If the organization receives its mail in return and its instructions to estimate the instructions for their information return.
care of a third party (such as an amount of tentative tax reduced by any
accountant or an attorney), enter on the nonrefundable credits. If you expect this We may disclose this information to
street address line “C/O” followed by the amount to be zero, enter -0-. the Department of Justice for civil and
criminal litigation, and to cities, states,
third party’s name and street address or Line 3c. Balance due. Form 8868 does the District of Columbia, and U.S.
P.O. box. not extend the time to pay tax. To avoid commonwealths and possessions for
If the address is outside the United interest and penalties, send the full use in administering their tax laws. We
States or its possessions or territories, in balance due by the original due date of may also disclose this information to
the space for “city or town, state, and the return. other countries under a tax treaty, to
ZIP code,” enter the information in the For information on EFTPS, see Tax federal and state agencies to enforce
following order: city, province or state, Payments, above. nontax criminal laws, or to federal law
and country. Follow the country’s Note: Be sure to see any deposit rules enforcement and intelligence agencies to
practice for entering the postal code. Do that are in the instructions for the combat terrorism.
not abbreviate the country’s name. particular form you are getting an If you have comments concerning the
If the organization’s mailing address extension for to determine how payment accuracy of these time estimates or
has changed since it filed its last return, must be made. suggestions for making this form
use Form 8822, Change of Address, to No signature is required for this form. simpler, we would be happy to hear from
notify the IRS of the change. A new you. You can send us comments
address shown on Form 8868 will not through www.irs.gov/FormComments.
update the organization’s record. Or you can write to Internal Revenue
Service, Tax Forms and Publications
Division, 1111 Constitution Ave. NW,
IR-6526, Washington, DC 20224. Do not
send this form to this address. Instead,
see Where To File, earlier.
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