What Is IRS Form 4868?
IRS Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, allows individual taxpayers to request an automatic six-month extension to file their federal income tax return. For calendar year filers, this moves the filing deadline from April 15 to October 15. However, this extension applies only to the time to file your return—not to the time to pay any taxes owed. You must estimate and pay your tax liability by the original due date (generally April 15) to avoid penalties and interest.
Who Should File Form 4868?
You should file Form 4868 if you need more time to file your federal income tax return for reasons such as:
- Waiting on tax documents (e.g., K-1s, 1099s)
- Needing additional time due to personal or financial hardship
- Wanting to avoid the late filing penalty, which is generally 5% of the unpaid tax per month, up to a maximum of 25%.
How to File Form 4868
You have three main options:
- File Electronically (Recommended)
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- Use IRS Free File, commercial tax software, or a tax professional who uses e-file.
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- You’ll receive an electronic confirmation.
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- No need to mail anything unless you’re making a payment by check.
- Pay Electronically and Indicate It’s for an Extension
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- Use IRS Direct Pay, EFTPS, or a debit/credit card.
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- Select “Extension” as the reason for payment.
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- If you pay electronically and indicate the payment is for an extension, you do not need to separately file Form 4868; the IRS will automatically process your extension.
- Mail a Paper Form
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- Download and complete Form 4868.
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- Mail it to the IRS address listed in the instructions, which varies by your state and whether you are making a payment.
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- The form must be postmarked by April 15 (or the original due date for fiscal year filers).
What Information Do You Need?
To complete Form 4868, you’ll need:
- Your name, address, and Social Security number (and your spouse’s SSN if filing jointly)
- An estimate of your total tax liability for the year
- The amount you’ve already paid (withholding, estimated payments, etc.)
- The balance due, if any
You are not required to explain why you are requesting the extension. The IRS will contact you only if your request is denied.
What If You Owe Taxes?
- Form 4868 does not extend the time to pay taxes due. You must pay your estimated tax liability by the original due date (generally April 15) to avoid interest and late payment penalties.
- The late payment penalty is usually 0.5% of the unpaid tax per month or part of a month, up to 25%. Interest accrues on unpaid taxes from the original due date until paid.
- If you cannot pay in full, pay as much as you can to reduce penalties and interest, and consider applying for a payment plan.
Special Situations
- Living Abroad: U.S. citizens or resident aliens whose main place of business or post of duty is outside the U.S. and Puerto Rico on the due date get an automatic two-month extension to file and pay (to June 15 for calendar year filers). You can request an additional four months using Form 4868, for a total of six months.
- Disaster Relief: If you live in a federally declared disaster area, you may qualify for an automatic extension. Check IRS disaster relief updates for details.
What Happens After You File?
- If you file electronically, you’ll receive a confirmation.
- If you mail the form, you won’t get a confirmation unless you use certified mail or another trackable method.
- You now have until October 15 to file your return (for calendar year filers).
- Remember: This is only an extension to file, not to pay.
Common Mistakes to Avoid
- Assuming the extension also delays your payment deadline (it does not)
- Forgetting to estimate your tax liability
- Not filing by April 15 (or the original due date)
- Not paying anything if you owe
Legal Authority and Penalties
- The authority for granting extensions is found in IRC § 6081, which allows the Secretary to grant a reasonable extension of time for filing returns, but not for more than six months (except for certain taxpayers abroad).
- Late filing penalty: 5% of the unpaid tax per month or part of a month, up to 25%.
- Late payment penalty: 0.5% of the unpaid tax per month or part of a month, up to 25%.
- Interest accrues on unpaid taxes from the original due date until paid.
Summary Table: Where to File Paper Form 4868
| If you live in… | And you’re making a payment, send Form 4868 with your payment to: | And you’re not making a payment, send Form 4868 to: |
| Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas | P.O. Box 1302, Charlotte, NC 28201-1302 | Austin, TX 73301-0045 |
| Arizona, New Mexico | P.O. Box 802503, Cincinnati, OH 45280-2503 | Austin, TX 73301-0045 |
| Connecticut, Delaware, DC, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin | P.O. Box 931300, Louisville, KY 40293-1300 | Kansas City, MO 64999-0045 |
| Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming | P.O. Box 802503, Cincinnati, OH 45280-2503 | Ogden, UT 84201-0045 |
| Arkansas, Oklahoma | P.O. Box 931300, Louisville, KY 40293-1300 | Austin, TX 73301-0045 |
| Pennsylvania | P.O. Box 802503, Cincinnati, OH 45280-2503 | Kansas City, MO 64999-0045 |
| Foreign country, American Samoa, or Puerto Rico, or are excluding income under IRC § 933, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien, or nonpermanent resident of Guam or the U.S. Virgin Islands | P.O. Box 1303, Charlotte, NC 28201-1303 USA | Austin, TX 73301-0215 USA |
| All foreign estate and trust Form 1040-NR filers | P.O. Box 1303, Charlotte, NC 28201-1303 USA | Kansas City, MO 64999-0045 USA |
| All other Form 1040-NR and 1040-SS filers | P.O. Box 1303, Charlotte, NC 28201-1303 USA | Austin, TX 73301-0215 USA |
Final Thoughts
Filing Form 4868 is a straightforward way to avoid late filing penalties if you need more time to prepare your return. However, it is crucial to pay your estimated tax liability by the original due date to avoid penalties and interest. If you are unsure how much to pay or need help filing, consult a tax professional.
Need more time to file your taxes? Learn how IRS Form 4868 grants a 6-month extension to file your federal return. Get filing tips, deadlines, and payment info. Contact us if you need help
Cited sources
Sec. 6081 Extension of time for filing returns
Form 4868, Application for Automatic Extension of Time To …
