Form 8868 must be filed by midnight local time on the normal due date of the return. An accepted Form 8868 provides a 6-month extension of time to file the return. See Drake Tax – Return Due Dates and Deadlines for more information about the due date of Form 8868 and perfection period if the extension request is rejected.

Generate and File Form 8868

You can use Form 8868, Application for Extension of Time to File an Exempt Organization Return, to e-file a request for an automatic 6-month extension.

1. Open the 8868 screen and check the box for the return type that will be filed and make any other entries as needed.

   • Generate six-month extension for Form 990

   • Generate six-month extension for Form 990-T

   • Generate six-month extension for Form 4720

2. On the EF screen, check the box Federal 8868 only.

3. Make sure the PIN screen is completed if filing the 8868 with a payment.

4. View the return and clear any ETD_MSG page errors.

   • Only those messages on the ETD_MSG page must be cleared to transmit the extension by itself. These messages are related to the extension not the actual return, and must be cleared before it can be transmitted.

   • Any regular MESSAGES page refers to the return itself and may be produced because the return is not finished. These will not prevent the extension from being eligible for e-filing.

5. View the 990EF page and confirm that the 8868 will be transmitted.

6. e-File the extension form using the EF menu.

Ready to File the Regular Return

Once you have filed the extension and are ready to file the regular return, follow these steps:

1. On the EF screen, uncheck the box Federal 8868 only and check the appropriate box(es) for what you intend to transmit.

2. Go to the 8868 screen and check the box Extension was previously filed; ready to file tax return.

3. Proceed to e-file the regular return.

For more information on extensions for tax exempt organizations, see the Instructions for Form 990.