About Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return | Internal Revenue Service
Summary: Form 4868 allows U.S. individual taxpayers to request an automatic six-month extension to file their income tax returns. It does not extend the time to pay any taxes owed.
Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, is an official IRS document used by taxpayers to request an automatic extension of time to file their federal income tax returns (Forms 1040, 1040-SR, 1040-NR, or 1040-SS). The extension generally provides six additional months to file. Taxpayers can request this extension electronically through tax software, the IRS Free File program, or by mailing a paper form. While the form grants an extension to file, it does not extend the deadline to pay any taxes due; failure to pay by the original due date may result in interest and penalties. The document includes instructions on how to estimate tax liability, make payments electronically, and specific filing requirements for taxpayers living outside the United States.
Document outline
1. General Instructions 2. Purpose of Form 3. Qualifying for the Extension 4. When To File Form 4868 5. Taxpayers who are out of the country 6. Form 1040-NR filers 7. Total Time Allowed 8. Filing Your Tax Return 9. Interest and Late Payment Penalty 10. Late Filing Penalty 11. How To Claim Credit for Payment Made With This Form 12. Specific Instructions: How To Complete Form 4868 13. Part I—Identification 14. Part II—Individual Income Tax 15. How To Make a Payment 16. Where To File a Paper Form 4868 17. Private Delivery Services 18. Privacy Act and Paperwork Reduction Act Notice