What is Form 4868?
Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, by the Internal Revenue Service (IRS) is a form used to apply for an extension to file tax returns after their regular due date.
The duration of the extension varies, depending on your location when filing Form 4868. If you are in the United States, you will have additional six months. If you qualify as an "out of the country" taxpayer, you will have additional four months.
You may use Form 4868 when filing an extension for the following tax returns:
- Form 1040, U.S. Nonresident Alien Income Tax Return;
- Form 1040-SR, U.S. Tax Return for Seniors;
- Form 1040-NR, U.S. Nonresident Alien Income Tax Return;
- Form 1040-PR, Self-Employment Tax Return - Puerto Rico; and
- Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
How to fill out Form 4868?
To qualify for an extension to file a certain tax return, you must file Form 4868 before its due date.
For calendar year 2020, or other tax year beginning
Enter the beginning and the ending date of the tax year.
Part I. Identification
Enter your information. If filing a joint return, enter your spouse's information as well.
1. Your name(s)
Enter your name.
If you had a name change due to marriage or divorce, you must report it to the Social Security Administration before filing Form 4868.
Enter your street address.
If you changed your mailing address after you filed your last return, you must file Form 8822, Change of Address, to notify the IRS of the change.
City, town, or post office
Enter the city, town, or post office where you live.
Enter the state where you live.
Enter the ZIP code where you live.
2. Your social security number
Enter your Social Security Number.
If filing a joint return, enter the SSN that you will show first on your return.
If you file Form 1040-NR as an estate or trust, enter your Employer Identification Number (EIN). Then, enter “estate” or “trust” in the left margin next to your EIN.
3. Spouse’s social security number
Enter your spouse's Social Security Number. If filing a joint return, enter the second SSN to be shown on your return.
Part II. Individual Income Tax
Estimate accurately so your extension request will not be deemed null and void.
4. Estimate of total tax liability for 2020
Enter your estimate of your total tax liability shown in the following documents for the current tax year:
- Form 1040;
- Form 1040-SR or Form 1040-NR line 24;
- Form 1040-PR line 6; or
- Form 1040-SS line 6.
If your estimated total tax liability for the current tax year is zero, enter 0.
5. Total 2020 payments
Enter the total payment you expect to make in the following documents for the current tax year:
- Form 1040, Form 1040-SR, or Form 1040-NR, line 33 excluding Schedule 3, line 9;
- Form 1040-PR, line 12; or
- Form 1040-SS, line 12.
6. Balance due
Subtract the amount you entered on line 5 from the amount on line 4. Then, enter the difference. If the amount on line 5 is more than on line 4, do not subtract, then enter 0.
7. Amount you’re paying
Enter the amount you will pay.
You will still be granted an extension if you cannot pay the amount on line 6. However, you must pay as much as you can to limit the amount of interest you will owe.
8. Check here if you’re “out of the country” and a U.S. citizen or resident.
Mark the box if you are a U.S. citizen or resident and you are not in the U.S. on the regular due date of your return.
9. Check here if you file Form 1040-NR and didn’t receive wages as an employee subject to U.S. income tax withholding
Mark the box if you file Form 1040-NR and you did not receive wages subject to U.S. income tax withholding.
When to file Form 4868?
You must file Form 4868 no later than the original due date of your tax return.
If you are out of the country on the regular date of your return, you are allowed two months to file your return and pay any amount due without filing Form 4868. However, interest will be charged on payments made after your return's regular due date.
You are qualified as an out-of-the-country taxpayer if:
- You are a U.S. citizen or resident;
- You live outside the U.S. and Puerto Rico, and your primary place of work is outside the U.S. and Puerto Rico; or
- You are in military or naval service on duty outside the U.S. and Puerto Rico.
How to file Form 4868?
You may use any of the following private delivery services designated by the IRS to file your Form 4868 with or without the payment:
- United Parcel Service (UPS): UPS Next Day Air Early AM, UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
- Federal Express (FedEx): FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.
- DHL Express: DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.
Use the following mailing address:
1. Austin - Internal Revenue Submission Processing Center
3651 S IH35,
Austin TX 78741
2. Kansas City - Internal Revenue Submission Processing Center
333 W. Pershing,
Kansas City, MO 64108
3. Ogden - Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201
If you want to mail your Form 4868 from a post office to the IRS, use the appropriate mailing address stated on the Where To File a Paper Form 4868 section (page 4) of Form 4868. The mailing address for returns with and without payment is different
An explanation about the extension request is not needed. The IRS will contact you if your request is denied.