SECTION 3. AUTOMATIC

SIX-MONTH EXTENSION OF TIME GRANTED TO CERTAIN APPLICABLE ENTITIES

.01 Scope . An applicable entity defined in section 6417(d)(1)(A) and §1.6417-1(c) is eligible for the relief provided in section 3.02 of this revenue procedure if the applicable entity (1) had a filing obligation under sections 6011 or 6033(a); (2) did not otherwise receive an extension of time to file a return ² ; (3) is filing a Form 990-T to make an elective payment election for a taxable year ending on any day between, and including, December 31, 2023 through November 30, 2024, regardless of whether the applicable entity previously filed a return for that taxable year; and (4) meets all other requirements for making an elective payment election, including pre-filing registration as required by §1.6417-2(b)(2) and described in §1.6417-5.

.02 Extension Relief . (1) An applicable entity described in section 3.01 of this revenue procedure is

granted an automatic six-month extension of time to file an original or superseding Form 990-T (with any other relevant schedules and source credit forms necessary to make an elective payment election) electronically or on paper. This relief does not require the filing of a Form 8868 for the Form 990-T. See section 5.02 of this revenue procedure if the applicable entity’s elective payment election made during the extension period is rejected and the applicable entity receives a letter (for example, a CP131, CP131A, CP132 or CP133) from the IRS. If the applicable entity’s original due date has not passed, however, the applicable entity may also choose to file Form 8868, which should prevent any erroneous rejection described in section 5 of this revenue procedure. Form 8868 may be filed on paper or electronically, but the IRS recommends electronic filing whenever possible.

(2) This automatic six-month extension of time to file an original or superseding Form 990-T means that, for example, an applicable entity with a taxable year ending on December 31, 2023, which meets the other requirements of section 3.01, may timely file a Form 990-T to make an elective payment election on or before November 15, 2024. Similarly, an applicable entity with a taxable year ending on November 30, 2024, which meets the other requirements of section 3.01, may timely file a Form 990-T to make an elective payment election on or before October 15, 2025.