CORRECTED: File Form 8868 to request an extension of time to file Form 990-T to make an elective payment election for tax year 2025

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May 14, 2026

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CORRECTED: File Form 8868 to request an extension of time to file Form 990-T to make an elective payment election for tax year 2025

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 by an exempt organization or governmental entity (filing Form 990-T to make an elective payment election) to request an automatic 6-month extension of time to file its return.

For tax year 2025:

Indian tribal governments filing Form 990-T may use Form 8868 to request an extension of time to file Form 990-T.
IRS recommends that government entities use Form 8868 to request an extension.

Form 8868 allows the following entities, among others, filing Form 990-T to make an elective payment election to request an extension of time to file Form 990-T:

The government of any U.S. territory or political subdivision or instrumentality thereof.
A state, the District of Columbia, or political subdivision or instrumentality or agency thereof.
An Indian tribal government or a subdivision or instrumentality or agency thereof.

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.

The tribal community can find answers to many questions on IRS.gov/tribes. If you have a question on any tribal tax matter, please visit Contact ITG.

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