SECTION 6. EXTENSION OF TIME

FOR CHANGE IN ACCOUNTING PERIOD

An in-scope applicable entity described in section 3.02 of this revenue procedure that timely files Form 8868 is granted an automatic extension of 6 months from the original due date of Form 990-T to request a change in accounting period under section 4 of this revenue procedure. (If the entity is also filing the Form 990-T to make an elective payment election, the

Form 8868 extends the due date for that election as well.)