IRS Form 4868: Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
Form 4868 lets U.S. citizens and residents request an automatic extension to file their federal individual income tax return. The extension applies only to the filing deadline—not to payment of any tax owed.
Key points
- Grants an automatic extension to file your tax return (does not extend time to pay).
- Taxpayers in the U.S. who file Form 4868 can receive up to a six‑month extension to file.
- U.S. citizens or residents living and working abroad automatically receive a two‑month extension; filing Form 4868 adds four more months (for a total of six months).
- Any tax owed must be paid by the original due date to avoid interest and penalties.
Who can file
- U.S. citizens and residents who need more time to prepare their individual income tax return.
- Individuals considered “out of the country,” defined by the IRS as:
- Those whose main place of work and residence are outside the U.S. and Puerto Rico, or
- Members of the U.S. armed forces (military or naval service) serving outside the U.S. and Puerto Rico.
What the form requires
When completing Form 4868 you’ll provide:
* Names and address (individual or married filing jointly)
* Social Security numbers (or ITINs)
* Estimated total tax liability for the year
* Total payments already made (withholding, estimated payments)
* Balance due and the amount you are paying with the extension request (if any)
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Filing and payment reminders
- File Form 4868 by the original tax deadline (typically April 15) to secure the extension.
- Filing the form does not extend time to pay. Pay any expected tax due by the regular deadline to minimize interest and penalties.
- You can obtain and submit Form 4868 through the IRS website or via approved electronic filing methods and tax software.
Sources: Internal Revenue Service (Form 4868 guidance).