Paper copies of Form 8868 go to a single IRS address in Ogden, Utah, whether or not you are enclosing a payment. Send the form to Internal Revenue Service, Mail Stop 6054, 1973 N Rulon White Blvd., Ogden, UT 84201-0045. Earlier versions of the instructions routed payment submissions to a separate Louisville, Kentucky address, but the January 2026 instructions no longer make that split.1Internal Revenue Service. Instructions for Form 8868 (Rev. January 2026)
The full address to write on the envelope:
Internal Revenue Service
Mail Stop 6054
1973 N Rulon White Blvd.
Ogden, UT 84201-0045
If you are sending a check, make it payable to “United States Treasury” and write the organization’s Employer Identification Number, the form number being extended, and the tax year on the check so the payment gets credited to the right account.1Internal Revenue Service. Instructions for Form 8868 (Rev. January 2026)
Using FedEx, UPS, or DHL Instead of USPS
Private carriers cannot deliver to a P.O.-style ZIP+4, so the address changes slightly when you ship rather than mail. For FedEx, UPS, or DHL, use:
Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201
Not every shipping option counts as timely filing. Only specific service tiers from IRS-designated carriers qualify, including FedEx Priority Overnight, FedEx Standard Overnight, UPS Next Day Air, UPS 2nd Day Air, and DHL Express, among others. Ground shipping and basic services are not on the approved list, so a package sent by an unqualified service is treated as filed on the day it actually arrives at the IRS, not the day you dropped it off.2Internal Revenue Service. Private Delivery Services (PDS)
Proving You Mailed on Time
Federal law treats the postmark date as the filing date, so a USPS mailing sent on the deadline is timely even if it takes several days to reach Ogden. Use certified or registered mail: the receipt is prima facie evidence of delivery if the IRS later says the form never arrived.3Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying With a private carrier, the shipping receipt showing the date you handed the package over serves the same purpose, but only if the service tier is on the IRS-designated list.
The Deadline the Form Must Meet
Form 8868 has to reach the IRS by the original due date of the return you are extending. Calendar-year organizations filing Form 990, 990-EZ, or 990-PF face a May 15 deadline. Fiscal-year filers use the 15th day of the 5th month after their accounting period ends.4Internal Revenue Service. Annual Exempt Organization Return: Due Date
Miss that date and the extension is void. Attaching Form 8868 to a late return does not save it either. The IRS instructions state directly that a Form 8868 attached to a return filed after the original due date “will not be effective to extend the due date.”1Internal Revenue Service. Instructions for Form 8868 (Rev. January 2026) A timely, properly completed form gives you an additional six months to file.
If You Owe Tax With the Extension
An extension of time to file is not an extension of time to pay. If the organization owes tax, such as the excise tax on net investment income for private foundations or unrelated business income tax, the full balance is still due by the original return deadline.1Internal Revenue Service. Instructions for Form 8868 (Rev. January 2026)
Estimate the total tax, subtract credits and payments already made, and enter the figures on the appropriate lines of Form 8868. You can pay electronically through the direct debit system referenced on Forms 8453-TE or 8879-TE, or enclose a check with the paper form to the Ogden address.
Late or short payments accrue two charges. Interest runs from the original due date until the tax is paid in full, regardless of whether the extension was granted; the rate adjusts quarterly, and for the first quarter of 2026 the underpayment rate is 7%, dropping to 6% for the second quarter.5Internal Revenue Service. Quarterly Interest Rates A late payment penalty of one-half of 1% per month, or partial month, applies to the unpaid balance, capped at 25%.1Internal Revenue Service. Instructions for Form 8868 (Rev. January 2026)
E-Filing as an Alternative
E-filing avoids the mail entirely and produces an electronic acknowledgment, so there is no wondering whether the envelope arrived. Form 8868 can be filed through IRS Modernized e-File providers, and the IRS lists approved software companies that have passed testing for exempt organization returns.6Internal Revenue Service. Exempt Organizations and Other Tax-Exempt Entities Modernized e-File (MeF) Providers E-filing Form 8868 is optional; the Taxpayer First Act mandate covering 990-series returns does not extend to the extension form itself.7Internal Revenue Service. E-File for Charities and Nonprofits
One exception forces paper filing: an extension request tied to Form 8870 cannot be e-filed and must be mailed to the Ogden address.1Internal Revenue Service. Instructions for Form 8868 (Rev. January 2026)
What Happens After You Send It
Do not wait for a letter approving the extension. The IRS generally does not send a notice when an automatic extension is granted, so silence means approval. An e-file acknowledgment is your confirmation on the electronic side.8Internal Revenue Service. Extension of Time To File Exempt Organization Returns
If the request is denied, the IRS mails a CP211C notice stating that the extension was not received on time. The notice tells the organization to file the return immediately to limit late filing penalties, and it does not describe a correction window or appeal.9Internal Revenue Service. Understanding Your CP211C Notice Keep the certified mail receipt or e-file confirmation for several weeks after submission in case a denial arrives that traces back to an IRS processing error rather than an actual late filing.