4868 Application for Automatic Extension of Time To File U.S.

Form

4868

Department of the Treasury
Internal Revenue Service

It’s Convenient,
Safe, and Secure

2007

E-file and Pay by Credit
Card

2

You can get an extension if you pay part or all of your estimate
of income tax due by using a credit card (American Express®
Card, Discover® Card, MasterCard® card, or Visa® card). Your
payment must be at least $1. You can pay by phone or over the
Internet through one of the service providers listed below.

IRS e-file is the IRS’s electronic filing program. You can get an
automatic extension of time to file your tax return by filing Form
4868 electronically. You will receive an electronic
acknowledgment once you complete the transaction. Keep it
with your records. Do not send in Form 4868 if you file
electronically.

Each service provider will charge a convenience fee based on
the amount of the tax payment you are making. Fees may vary
between service providers. You will be told what the fee is
during the transaction and will have the option to continue or
cancel the transaction. You can also obtain the convenience fee
by calling the providers’ toll-free automated customer service
numbers or visiting their websites. Do not add the convenience
fee to your tax payment.

Complete Form 4868 to use as a worksheet. If you think you
may owe tax when you file your return, you will need to estimate
your total tax liability and subtract how much you have already
paid (lines 4, 5, and 6 below).
You can e-file Form 4868 from a home computer or through a
tax professional who uses e-file. Several companies offer free
e-filing of Form 4868 through the Free File program. For more
details, go to www.irs.gov and enter “Free File” in the search
box at the top of the page.

Link2Gov Corporation
1-888-PAY-1040sm
(1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.com

If you think you may owe tax and wish to make a payment,
you can pay by electronic funds withdrawal using option 1 or
you can pay by credit card using option 2. See 1 and 2 on this
page for details.

Official Payments Corporation
1-800-2PAY-TAXsm
(1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com

Confirmation number. You will receive a confirmation number
when you pay by credit card. Enter the confirmation number
below and keep for your records.

E-file Using Your Personal
Computer or Through a Tax
Professional

1

OMB No. 1545-0074

Application for Automatic Extension of Time
To File U.S. Individual Income Tax Return

Enter confirmation number here ©

Refer to your tax software package or tax preparer for ways to
file electronically. Be sure to have a copy of your 2006 tax
return—you will be asked to provide information from the return
for taxpayer verification. If you wish to make a payment, you can
pay by electronic funds withdrawal (see page 4) or send your
payment to the address shown in the middle column under
Where To File a Paper Form 4868 on page 4.

File a Paper Form 4868
If you wish to file on paper instead of electronically, fill in the
Form 4868 below and mail it to the address shown on
page 4. If you are a fiscal year taxpayer, you must file a paper
Form 4868.
For information on using a private delivery service, see page 4.

Ä

Form

4868

Department of the Treasury
Internal Revenue Service

Part I

DETACH HERE

Application for Automatic Extension of Time
To File U.S. Individual Income Tax Return
For calendar year 2007, or other tax year beginning

Identification

Address (see instructions)

2 Your social security number

, 2007, ending

Part II

1 Your name(s) (see instructions)

City, town, or post office

Ä

State

ZIP code

3 Spouse’s social security number

For Privacy Act and Paperwork Reduction Act Notice, see page 4.

, 200

2007

.

Individual Income Tax

4
5
6

Estimate of total tax liability for 2007

7
8

Amount you are paying (see instructions)

9

OMB No. 1545-0074

$

Total 2007 payments
Balance due. Subtract line 5 from line 4
(see instructions)
©

Check here if you are “out of the country” and a U.S.
©
citizen or resident (see instructions)
Check here if you file Form 1040NR or 1040NR-EZ and did
not receive wages as an employee subject to U.S. income
©
tax withholding
Cat. No. 13141W

Form

4868

(2007)

Form 4868 (2007)

Page

2

General Instructions
Purpose of Form
Use Form 4868 to apply for 6 more months (4 if “out of the
country” (defined later on this page) and a U.S. citizen or resident)
to file Form 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ.
To get the extra time you must:
1. Properly estimate your 2007 tax liability using the
information available to you,
2. Enter your total tax liability on line 4 of Form 4868, and
3. File Form 4868 by the regular due date of your return.
Although you are not required to make a payment of the
tax you estimate as due, Form 4868 does not extend
CAUTION
the time to pay taxes. If you do not pay the amount due
by the regular due date, you will owe interest. You may also be
charged penalties. For more details, see Interest and Late
Payment Penalty on this page. Any remittance you make with
your application for extension will be treated as a payment of tax.
You do not have to explain why you are asking for the
extension. We will contact you only if your request is denied.
Do not file Form 4868 if you want the IRS to figure your tax or
you are under a court order to file your return by the regular due
date.
Gift or generation-skipping transfer (GST) tax return (Form
709). An extension of time to file your 2007 calendar year
income tax return also extends the time to file Form 709 for
2007. However, it does not extend the time to pay any gift or
GST tax you may owe for 2007. To make a payment of gift or
GST tax, see Form 8892. If you do not pay the amount due by
the regular due date for Form 709, you will owe interest and may
also be charged penalties. If the donor died during 2007, see the
instructions for Forms 709 and 8892.

When To File Form 4868
File Form 4868 by April 15, 2008. Fiscal year taxpayers, file Form
4868 by the regular due date of the return.
Taxpayers “out of the country.” If, on the regular due date of
your return, you are “out of the country” and a U.S. citizen or
resident, you are allowed 2 extra months to file your return and
pay any amount due without requesting an extension. For a
calendar year return, this is June 16, 2008. File this form and be
sure to check the box on line 8 if you need an additional 4
months to file your return.
If you are “out of the country” and are a U.S. citizen or
resident, you may qualify for special tax treatment if you meet
the foreign residence or presence tests. If you do not expect to
meet either of those tests by the due date of your

return, request an extension to a date after you expect to qualify
using Form 2350, Application for Extension of Time To File U.S.
Income Tax Return.

“Out of the country” means either:
● You live outside the United States and Puerto Rico and your
main place of work is outside the United States and Puerto Rico,
or
● You are in military or naval service outside the United States
and Puerto Rico.
If you qualify as being “out of the country,” you will still be
eligible for the extension even if you are physically present in the
United States or Puerto Rico on the regular due date of the
return.
For more information on extensions for taxpayers “out of the
country,” see Pub. 54, Tax Guide for U.S. Citizens and Resident
Aliens Abroad.
Form 1040NR or 1040NR-EZ filers. If you cannot file your
return by the due date, you should file Form 4868. You must file
Form 4868 by the regular due date of the return.
If you did not receive wages as an employee subject to U.S.
income tax withholding, and your return is due June 16, 2008,
check the box on line 9.

Total Time Allowed
Generally, we cannot extend the due date of your return for more
than 6 months (October 15, 2008, for most calendar year
taxpayers). There may be an exception if you are living “out of the
country.” See Taxpayers “out of the country” on this page.

Filing Your Tax Return
You can file your tax return any time before the extension
expires.
Do not attach a copy of Form 4868 to your return.

Interest
You will owe interest on any tax not paid by the regular due date
of your return. This is April 15, 2008, for a 2007 calendar year
return even if you qualify for the 2-month extension because you
were out of the country. The interest runs until you pay the tax.
Even if you had a good reason for not paying on time, you will
still owe interest.

Late Payment Penalty
The late payment penalty is usually 1⁄ 2 of 1% of any tax (other
than estimated tax) not paid by the regular due date. It is
charged for each month or part of a month the tax is unpaid.
The maximum penalty is 25%.

Form 4868 (2007)

Page

The late payment penalty will not be charged if you can show
reasonable cause for not paying on time. Attach a statement to
your return fully explaining the reason. Do not attach the
statement to Form 4868.
You are considered to have “reasonable cause” for the period
covered by this automatic extension if at least 90% of your
actual 2007 tax liability is paid before the regular due date of
your return through withholding, estimated tax payments, or
payments made with Form 4868.

Late Filing Penalty
A late filing penalty is usually charged if your return is filed after
the due date (including extensions). The penalty is usually 5% of
the amount due for each month or part of a month your return is
late. The maximum penalty is 25%. If your return is more than 60
days late, the minimum penalty is $100 or the balance of the tax
due on your return, whichever is smaller. You might not owe the
penalty if you have a reasonable explanation for filing late.
Attach a statement to your return fully explaining the reason. Do
not attach the statement to Form 4868.

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How To Claim Credit for Payment Made With This Form
When you file your 2007 return, include the amount of any
payment you made with Form 4868 on the appropriate line of
your tax return.
The instructions for the following line of your tax return will tell
you how to report the payment.
● Form 1040, line 69.
● Form 1040A, line 42.
● Form 1040EZ, line 9.
● Form 1040NR, line 63.
● Form 1040NR-EZ, line 21.
If you and your spouse each filed a separate Form 4868 but
later file a joint return for 2007, enter the total paid with both
Forms 4868 on the appropriate line of your joint return.
If you and your spouse jointly file Form 4868 but later file
separate returns for 2007, you can enter the total amount paid
with Form 4868 on either of your separate returns. Or you and
your spouse can divide the payment in any agreed amounts. Be
sure each separate return has the social security numbers of
both spouses.

Specific Instructions
How To Complete Form 4868

Line 4—Estimate of Total Tax Liability for 2007

Part I—Identification

Enter on line 4 the total tax liability you expect to report on your
2007:
● Form 1040, line 63.
● Form 1040A, line 37.
● Form 1040EZ, line 10.
● Form 1040NR, line 58.
● Form 1040NR-EZ, line 17.
If you expect this amount to be zero, enter -0-.

Enter your name(s) and address. If you plan to file a joint return,
include both spouses’ names in the order in which they will
appear on the return.
If you want correspondence regarding this extension to be
sent to you at an address other than your own, enter that
address. If you want the correspondence sent to an agent acting
for you, include the agent’s name (as well as your own) and the
agent’s address.
If you changed your name after you filed your last return
because of marriage, divorce, etc., be sure to report this to your
local Social Security Administration office before filing Form
4868. This prevents delays in processing your extension request.
If you changed your mailing address after you filed your last
return, you should use Form 8822, Change of Address, to notify
the IRS of the change. Showing a new address on Form 4868
will not update your record. You can get IRS forms by calling
1-800-TAX-FORM (1-800-829-3676). You can also download
forms from the IRS website at www.irs.gov.
If you plan to file a joint return, enter on line 2 the social
security number (SSN) that you will show first on your return.
Enter on line 3 the other SSN to be shown on the joint return.
IRS individual taxpayer identification numbers (ITINs) for
aliens. If you are a nonresident or resident alien and you do not
have and are not eligible to get an SSN, you must apply for an
ITIN. Although an ITIN is not required to file Form 4868, you will
need one to file your income tax return. For details on how to
apply for an ITIN, see Form W-7 and its instructions. It usually
takes 4-6 weeks to get an ITIN. If you already have an ITIN,
enter it wherever your SSN is requested. If you are applying for
an ITIN on Form W-7, enter “ITIN TO BE REQUESTED” wherever
your SSN is requested.
An ITIN is for tax use only. It does not entitle you to
social security benefits or change your employment or
CAUTION
immigration status under U.S. law.

Part II—Individual Income Tax
Rounding off to whole dollars. You can round off cents to
whole dollars on Form 4868. If you do round to whole dollars,
you must round all amounts. To round, drop amounts under 50
cents and increase amounts from 50 to 99 cents to the next
dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to
enter on a line, include cents when adding the amounts and
round off only the total.

CAUTION

Make your estimate as accurate as you can with the
information you have. If we later find that the estimate
was not reasonable, the extension will be null and void.

Line 5—Estimate of Total Payments for 2007
Enter on line 5 the total payments you expect to report on your
2007:
●
●
●
●
●

Form
Form
Form
Form
Form

CAUTION

1040, line 72 (excluding line 69).
1040A, line 42.
1040EZ, line 9.
1040NR, line 70 (excluding line 63).
1040NR-EZ, line 21.
For Forms 1040A, 1040EZ, and 1040NR-EZ, do not
include on line 5 the amount you are paying with this
Form 4868.

Line 6—Balance Due
Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.

Line 7—Amount You Are Paying
If you find you cannot pay the amount shown on line 6, you can
still get the extension. But you should pay as much as you can
to limit the amount of interest you will owe. Also, you may be
charged the late payment penalty on the unpaid tax from the
regular due date of your return. See Late Payment Penalty on
page 2.

Line 8—Out of the Country
If you are out of the country on the regular due date of your
return, check the box on line 8. “Out of the country” is defined
on page 2.

Line 9—Form 1040NR or 1040NR-EZ Filers
If you did not receive wages subject to U.S. income tax
withholding, and your return is due June 16, 2008, check the
box on line 9.

Form 4868 (2007)

Page

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How To Make a Payment With Your Extension
Pay by Electronic Funds Withdrawal
You can e-file Form 4868 using IRS e-file option 1 on
page 1 and make a payment by authorizing an electronic funds
withdrawal from your checking or savings account. Check with
your financial institution to make sure that an electronic funds
withdrawal is allowed and to get the correct routing and account
numbers.
If you owe tax and wish to have the money electronically
withdrawn from your account, you will be asked to make the
following declaration:
I authorize the U.S. Treasury and its designated Financial Agent to
initiate an ACH electronic funds withdrawal entry to the financial
institution account indicated for payment of my federal taxes and the
financial institution to debit the entry to this account. To revoke a
payment, I must contact the U.S. Treasury Financial Agent at
1-888-353-4537 no later than 2 business days prior to the payment
(settlement) date. I also authorize the financial institutions involved in
the processing of the electronic payment of taxes to receive
confidential information necessary to answer inquiries and resolve
issues related to the payment.

Where To File a Paper Form 4868
If you live in:

Note. This is your written copy of the electronic funds
withdrawal authorization you made to have the amount you owe
withdrawn. Keep it for your records.

Pay by Credit Card
You can e-file Form 4868 using IRS e-file option 2 on page 1
and pay by credit card.

Pay by Check or Money Order
● When paying by check or money order with Form 4868, use
the appropriate address in the middle column under Where To
File a Paper Form 4868 below.
● Make your check or money order payable to the “United
States Treasury.” Do not send cash.
● Write your social security number, daytime phone number, and
“2007 Form 4868” on your check or money order.
● Do not staple or attach your payment to Form 4868.

And you are making a payment, send
Form 4868 with your payment to
Internal Revenue Service:

And you are not making a
payment, send Form 4868 to
Department of the Treasury,
Internal Revenue Service Center:

Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island,
South Carolina, Virginia

P.O. Box 105050 Atlanta, GA 30348-5050

Atlanta, GA 39901-0002

District of Columbia, Maine, Maryland, Massachusetts, New Hampshire,
New York, Vermont

P.O. Box 37003 Hartford, CT 06176-0003

Andover, MA 05501-0002

New Jersey, Pennsylvania

P.O. Box 37009 Hartford, CT 06176-0009

Kentucky, Louisiana, Mississippi, Tennessee, Texas,
APO, FPO

P.O. Box 660575 Dallas, TX 75266-0575

Alaska, Arizona, California, Hawaii, Nevada, New Mexico,
Oregon, Utah

P.O. Box 7122 San Francisco, CA 94120-7122

Fresno, CA 93888-0426

Colorado, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska,
North Dakota, Oklahoma, South Dakota, Washington,
Wisconsin, Wyoming

P.O. Box 802503 Cincinnati, OH 45280-2503

Fresno, CA 93888-0426

Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri,
Ohio, West Virginia

P.O. Box 970028 St. Louis, MO 63197-0028

American Samoa, nonpermanent residents of Guam or the Virgin Islands*,
Puerto Rico (or if excluding income under Internal Revenue Code section
933), dual-status aliens, nonresident aliens, and anyone filing Form 4563.
U.S. citizens or tax residents in a foreign country, and anyone filing Form
2555 or 2555-EZ.

P.O. Box 660575 Dallas, TX 75266-0575 USA

Kansas City, MO 64999-0002
Austin, TX 73301-0426

Kansas City, MO 64999-0002

Austin, TX 73301-0215 USA

*Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the
Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.

Private Delivery Services
If you are not making a payment, you can use certain private delivery services
designated by the IRS to mail Form 4868. Use the address for the Internal
Revenue Service Center shown above that applies to you. The private delivery
services you can use include only the following:
● DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL
Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd Day Service.
● Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard
Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International
First.
● United Parcel Service (UPS): 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.
Your private delivery service can tell you how to get written proof of the
mailing date.
Private delivery services cannot deliver items to P.O. boxes. You
must use the U.S. Postal Service if you are making a payment.
CAUTION

Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of the United
States. We need this information so that our records will reflect your intention
to file your individual income tax return within 6 months after the regular due

date. If you choose to apply for an automatic extension of time to file, you are
required by Internal Revenue Code section 6081 to provide the information
requested on this form. Under section 6109, you must disclose your social
security number or individual taxpayer identification number. Routine uses of
this information include giving it to the Department of Justice for civil and
criminal litigation, and to cities, states, and the District of Columbia for use in
administering their tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and intelligence agencies
to combat terrorism. If you fail to provide this information in a timely manner or
provide incomplete or false information, you may be liable for penalties and
interest.
You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its instructions must be
retained as long as their contents may become material in the administration
of any Internal Revenue law. Generally, tax returns and return information are
confidential, as required by Internal Revenue Code section 6103.
The average time and expenses required to complete and file this form will
vary depending on individual circumstances. For the estimated averages, see
the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be happy to
hear from you. See the instructions for your income tax return.