When to File

Both the elective payment election and the transfer election must be made on a timely filed return (including extensions). This is the case for all taxpayers making an elective payment or transfer election. A taxpayer with an annual filing requirement needing an extension of the time to file their annual return will use existing forms and procedures to request an extension.

Note: Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return has now been revised to allow government entities (including tribal governments) to request an extension of the time to file.

Refer to the instructions for the annual tax return on which the elective payment or transfer election will be reported for information about the due date for the return. The regular due date for Form 990-T filed by an exempt organization is the 15th day of the 5th month after the end of the tax year. For calendar year taxpayers, that due date is May 15. An extension extends the due date by 6 months (or for a calendar year taxpayer, extends the due date from May 15 to November 15).

See the Frequently Asked Questions at Elective Pay and Transferability Frequently Asked Questions: Elective Pay for more information on return filings.

Caution! An elective payment election or transfer election can only be made on an original, timely filed return (including extensions). The elections cannot be made for the first time on an amended return.