Instructions For Form 4720 - 2016 (Page 3 of 19) in pdf

Include the suite, room, or other unit

Private delivery services. You can

Part II taxes. Each manager,

number after the street address.

use certain private delivery services

self-dealer, disqualified person, donor,

designated by the IRS to meet the

donor advisor, or related person, whose

If the Post Office doesn't deliver mail

“timely mailing as timely filing/paying”

tax year ends on the same date as the

to the street address, show the P.O. box

rule for tax returns and payments.

tax year of the organization, but who

number instead of the street address.

These private delivery services include

files a separate Form 4720 to report and

If you want a third party (such as an

only the following.

pay the tax, must file Form 4720 by the

accountant or an attorney) to receive

DHL Express: DHL Express 9:00,

due date of the Form 990-PF, Form

mail for the foundation or charity, enter

DHL Express 10:30, DHL Express

5227, Form 990, or Form 990-EZ of the

on the street address line “C/O”

12:00, DHL Express Worldwide, DHL

organization for the tax period that

followed by the third party's name and

Express Envelope, DHL Import Express

corresponds to the period reported by

street address or P.O. box.

10:30, DHL Import Express 12:00, and

the manager, self-dealer, disqualified

DHL Import Express Worldwide.

person, donor, donor advisor, or related

Signature and Verification

Federal Express (FedEx): FedEx First

person. A manager, self-dealer,

Overnight, FedEx Priority Overnight,

disqualified person, donor, donor

If you are a manager, self-dealer,

FedEx Standard Overnight, FedEx 2

advisor, or related person whose tax

disqualified person, donor, donor

Day, FedEx International Next Flight

year ends on a date different from that

advisor, or related person, you should

Out, FedEx International Priority, FedEx

of the organization, or if the organization

sign only in the spaces that apply,

International First, FedEx International

is not required to file a Form 990, Form

whether you use the return of the

Economy.

990-EZ, Form 990-PF, or Form 5227,

foundation or organization as your

United Parcel Service (UPS): UPS

must file a Form 4720 by the 15th day of

return, or file separately.

Next Day Air Early AM, UPS Next Day

the 5th month after the end of his or her

If you are signing on behalf of the

Air, UPS Next Day Air Saver, UPS 2nd

tax year.

foundation or organization and also

Day Air, UPS 2nd Day Air AM, UPS

If the regular due date falls on a

because of personal tax liability, you

Worldwide Express Plus, and UPS

Saturday, Sunday, or legal holiday, file

must sign twice. You sign:

Worldwide Express.

by the next business day.

1. On behalf of the foundation or

The private delivery service can tell

organization, and

Extension

you how to get written proof of the

2. For your own personal tax

mailing date.

Use Form 8868, Application for

liability.

Private delivery services can't deliver

Automatic Extension of Time To File an

items to P.O. boxes. You must use the

Exempt Organization Return, to request

For a corporation (or an association),

U.S. Postal Service to mail any item to

an automatic extension of time to file.

the form may be signed by one of the

an IRS P.O. box address. Private

The automatic extension will be granted

following: president, vice president,

if Form 8868 is properly completed,

delivery services deliver to:

treasurer, assistant treasurer, chief

filed, and any balance due shown on

accounting officer, or other corporate

Internal Revenue Service

Form 4720 is paid by the due date for

officer (such as tax officer).

1973 Rulon White Blvd.

Form 4720.

For a partnership, the form may be

Ogden, UT 84201

signed by a partner or partners

Even though the organization and

authorized to sign the partnership

one or more managers, self-dealers,

When To File

return.

disqualified persons, donors, donor

Part I taxes. File Form 4720 by the due

advisors, or related persons may file the

If the return is filed on behalf of a

date (not including extensions) for filing

same Form 4720 (see Who Must File,

trust, the authorized trustee(s) must sign

the organization's Form 990-PF, Form

earlier), each person who needs an

it.

990, Form 990-EZ, or Form 5227. If you

extension of time to file Form 4720 must

A receiver, trustee, or assignee

aren't required to file any of these forms,

file his, her, or its own extension. Each

file Form 4720 by the 15th day of the 5th

Form 8868 should, indicate his, her, or

required to file any return on behalf of an

individual, a trust, estate, partnership,

month after the organization's

its share of the balance due. Separating

association, company, or corporation

accounting period ends.

amounts in this way allows us to identify

must sign the Form 4720 filed for these

the persons who paid their share of the

If the regular due date falls on a

taxpayers.

tax balance due and should avoid

Saturday, Sunday, or legal holiday, file

potential problems later on in

by the next business day.

Also, a person with a valid power of

processing of the extensions.

attorney may sign for the organization,

Affiliated group member. See

foundation, manager, self-dealer, donor,

Name, Address, etc.

section 4911(f) and instructions for

donor advisor, or related person.

Schedule G, later, for definition of

The name, address, and employer

Include a copy of the power of attorney

“affiliated group.” For members of an

identification number of the organization

with the return.

affiliated group of organizations that

should be the same as shown on Form

have different tax years, and who are

Attachments

990-PF, Form 5227, Form 990, Form

filing Form 4720 to report tax under

990-EZ, and Schedule A (Form 990 or

If you need more space, attach separate

section 4911, the tax year of the

990-EZ). A self-dealer, donor, donor

sheets showing the same information in

affiliated group is the calendar year,

advisor, related person, disqualified

the same order as on the printed form.

unless all members of the group elect

person, or manager filing a separate

Show the totals on the printed form.

under Regulations section 56.4911-7(e)

Form 4720 enters his, her or its name,

(5) to make a member's year the group's

address, and taxpayer identification

Enter the organization's name and

tax year.

number in Part II-A.

EIN on each sheet. Use sheets that are

Instructions for Form 4720 (2016)

Instructions For Form 4720 - 2016 Page 3

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