An elective payment election must be made on a return filed by the due date for the return, including extensions. Form 8868, Application for Extension of Time to File an Exempt Organization Return or Excise Taxes Related to Employee Benefit Plans PDF,  is used to request an automatic 6-month extension of time to file.

For tax year 2025, Indian Tribal Governments filing Form 990-T must use Form 8868 to request an extension of time to file Form 990-T. This includes, but is not limited to, organizations that intend to make an elective payment election on Form 990-T.

A properly completed Form 8868 submitted by the due date for Form 990-T will give you an automatic 6-month extension after the normal due date for Form 990-T. Additional information on the normal due date for Form 990-T is available in the “When to File” section in the Instructions for Form 990-T PDF.

For more information on Form 8868, refer to the Instructions for Form 8868 PDF.

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