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

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4868

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

Department of the Treasury
Internal Revenue Service

Go to www.irs.gov/Form4868 for the latest information.

Form

There are three ways to request an automatic extension of time to
file a U.S. individual income tax return.
1. You can pay all or part of your estimated income tax due and
indicate that the payment is for an extension using your bank
account, a digital wallet such as PayPal and Click to Pay, cash,
or a credit or debit card. See How To Make a Payment, later,
and www.irs.gov/Payments for more information.
2. You can file Form 4868 electronically by accessing IRS e-file
using your tax software or by using a tax professional who
uses e-file.
3. You can file a paper Form 4868 and enclose payment of your
estimate of tax due (optional).

OMB No. 1545-0074

2023

Pay Electronically

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It’s Convenient,
Safe, and Secure

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’ll receive an electronic acknowledgment
once you complete the transaction. Keep it with your records. Don’t
mail in Form 4868 if you file electronically, unless you’re making a
payment with a check or money order. See Pay by Check or Money
Order, later.
Complete Form 4868 to use as a worksheet. If you think you may
owe tax when you file your return, you’ll need to estimate your total
tax liability and subtract how much you’ve already paid (lines 4, 5,
and 6 below).
Several companies offer free e-filing of Form 4868 through the
Free File program. For more details, go to www.irs.gov/FreeFile.

You don’t need to file Form 4868 if you make a payment using our
electronic payment options. The IRS will automatically process an
extension of time to file when you pay part or all of your estimated
income tax electronically. You can pay online or by phone. See
Making Payments Electronically, later.

E-file Using Your Tax Software
or Through a Tax Professional

Refer to your tax software package or tax preparer for ways to file
electronically. Be sure to have a copy of your 2022 tax return—
you’ll 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 or send your check or money order to
the address shown in the middle column under Where To File a
Paper Form 4868, later.

File a Paper Form 4868

If you wish to file on paper instead of electronically, complete the
Form 4868 below and mail it to the address shown under Where To
File a Paper Form 4868, later.
For information on using a private delivery service, see Private
Delivery Services, later.
Note: If you’re a fiscal year taxpayer, you must file a paper
Form 4868.

General Instructions

Purpose of Form

Use Form 4868 to apply for 6 more months (4 if “out of the
country” (defined later under Taxpayers who are out of the country)
and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR,
or 1040-SS.
Gift and generation-skipping transfer (GST) tax return (Form
709). An extension of time to file your 2023 calendar year income
tax return also extends the time to file Form 709 for 2023. However,
it doesn’t extend the time to pay any gift and GST tax you may owe
for 2023. To make a payment of gift and GST tax, see Form 8892. If
you don’t pay the amount due by the regular due date for Form 709,
you’ll owe interest and may also be charged penalties. If the donor
died during 2023, see the instructions for Forms 709 and 8892.

Qualifying for the Extension
To get the extra time, you must:

1. Properly estimate your 2023 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 aren’t required to make a payment of the tax
you estimate as due, Form 4868 doesn’t extend the time to
CAUTION
pay taxes. If you don’t pay the amount due by the regular
due date, you’ll owe interest. You may also be charged penalties.
For more details, see Interest and Late Payment Penalty, later. Any
remittance you make with your application for extension will be
treated as a payment of tax.
You don’t have to explain why you’re asking for the extension.
We’ll contact you only if your request is denied.
Don’t file Form 4868 if you want the IRS to figure your tax or
you’re under a court order to file your return by the regular due date.

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DETACH HERE

Form

4868

Department of the Treasury
Internal Revenue Service

Part I

Application for Automatic Extension of Time
To File U.S. Individual Income Tax Return
For calendar year 2023, or other tax year beginning

Identification

4 Estimate of total tax liability for 2023 .
5 Total 2023 payments . . . . .

Address (see instructions)

2 Your social security number

, 20

2023

.

Part II Individual Income Tax

1 Your name(s) (see instructions)

City, town, or post office

, 2023, and ending

OMB No. 1545-0074

State

ZIP code

3 Spouse’s social security number

.
.

$

6 Balance due. Subtract line 5 from line 4.
See instructions . . . . . . . .
7 Amount you’re paying (see instructions) .
8 Check here if you’re “out of the country” and a U.S. citizen
or resident. See instructions . . . . . . . . .
9 Check here if you file Form 1040-NR and didn’t receive
wages as an employee subject to U.S. income tax
withholding . . . . . . . . . . . . . .

For Privacy Act and Paperwork Reduction Act Notice, see instructions later.

Cat. No. 13141W

Form 4868 (2023)

Page 2

Form 4868 (2023)

When To File Form 4868
File Form 4868 by April 15, 2024 (April 17, 2024, if you live in Maine
or Massachusetts). Fiscal year taxpayers file Form 4868 by the
original due date of the fiscal year return.
Taxpayers who are out of the country. If, on the regular due date
of your return, you’re out of the country (as defined below) and a
U.S. citizen or resident, you’re allowed 2 extra months to file your
return and pay any amount due without requesting an extension.
Interest will still be charged, however, on payments made after the
regular due date, without regard to the extension. If you’re out of
the country and file a calendar year income tax return, you can pay
the tax and file your return or this form by June 17, 2024. 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’re out of the country and a U.S. citizen or resident, you may
qualify for special tax treatment if you meet the bona fide residence
or physical presence test. If you don’t expect to meet either of
those tests by the due date of your return, request an extension to a
date after you expect to meet the tests by filing Form 2350,
Application for Extension of Time To File U.S. Income Tax Return.
You’re out of the country if:
• 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’re in military or naval service on duty outside the United
States and Puerto Rico.
If you qualify as being out of the country, you’ll still be eligible for
the extension even if you’re 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 1040-NR filers. If you can’t 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 didn’t receive wages as an employee subject to U.S.
income tax withholding, and your return is due June 17, 2024,
check the box on line 9.

Interest
You’ll owe interest on any tax not paid by the regular due date of
your 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.

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Total Time Allowed

Generally, we can’t extend the due date of your return for more than
6 months (October 15, 2024, for most calendar year taxpayers).
However, there may be an exception if you’re living out of the
country. See Pub. 54 for more information.

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

Late Payment Penalty

The late payment penalty is usually ½ of 1% of any tax (other than
estimated tax) not paid by the regular due date of your return, which
is April 15, 2024, for most people. It’s charged for each month or
part of a month the tax is unpaid. The maximum penalty is 25%.
The late payment penalty won’t be charged if you can show
reasonable cause for not paying on time. Attach a statement to your
return fully explaining the reason. Don’t attach the statement to
Form 4868.
You’re considered to have reasonable cause for the period
covered by this automatic extension if both of the following
requirements have been met.
1. At least 90% of the total tax on your 2023 return is paid on or
before the regular due date of your return through withholding,
estimated tax payments, or payments made with Form 4868.
2. The remaining balance is paid with your return.

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 $485 (adjusted for inflation) 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 your
reason for filing late. Don’t attach the statement to Form 4868.

How To Claim Credit for Payment Made With This
Form

When you file your 2023 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, 1040-SR, or 1040-NR, Schedule 3, line 10.
• Form 1040-SS, Part I, line 12.
If you and your spouse each filed a separate Form 4868 but later
file a joint return for 2023, 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 2023, 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.

Page 3

Form 4868 (2023)

Specific Instructions
How To Complete Form 4868

Line 4—Estimate of Total Tax Liability for 2023

Part I—Identification
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 the Social
Security Administration 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 won’t
update your record. You can download or order IRS forms at
www.irs.gov/FormsPubs.
If you plan to file a joint return, enter on line 2 the social security
number (SSN) that you’ll show first on your return. Enter on line 3
the other SSN to be shown on the joint return. If you’re filing Form
1040-NR as an estate or trust, enter your employer identification
number (EIN) instead of an SSN on line 2. In the left margin, next to
the EIN, write “estate” or “trust.”
IRS individual taxpayer identification numbers (ITINs) for aliens.
If you’re a nonresident or resident alien and you don’t have and
aren’t eligible to get an SSN, you must apply for an ITIN. Although
an ITIN isn’t required to file Form 4868, you’ll need one to file your
income tax return. For details on how to apply for an ITIN, see Form
W-7 and its instructions. If you already have an ITIN, enter it
wherever an SSN is requested. If you don’t have an ITIN, enter “ITIN
TO BE REQUESTED” wherever an SSN is requested.
An ITIN is for tax use only. It doesn’t entitle you to social
security benefits or change your employment or
CAUTION
immigration status under U.S. law.

Enter on line 4 the total tax liability you expect to report on your
2023:
• Form 1040, 1040-SR, or 1040-NR, line 24; or
• Form 1040-SS, Part I, line 6.
If you expect this amount to be zero, enter -0-.
Make your estimate as accurate as you can with the
information you have. If we later find that the estimate
CAUTION
wasn’t reasonable, the extension will be null and void.

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Part II—Individual Income Tax

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Line 5—Estimate of Total Payments for 2023

Enter on line 5 the total payments you expect to report on your
2023:
• Form 1040, 1040-SR, or 1040-NR, line 33 (excluding Schedule 3,
line 10); or
• Form 1040-SS, Part I, line 12.
For Form 1040-SS, don’t include on line 5 the amount
you’re paying with this Form 4868.

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CAUTION

Line 6—Balance Due

Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.

Line 7—Amount You’re Paying

If you find you can’t 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’ll 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, earlier.

Line 8—Out of the Country

If you’re out of the country on the regular due date of your return,
check the box on line 8. “Out of the country” is defined under
Taxpayers who are out of the country, earlier.

Line 9—Form 1040-NR Filers

If you didn’t receive wages subject to U.S. income tax withholding,
and your return is due June 17, 2024, check the box on line 9.

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.

How To Make a Payment
Making Payments Electronically
You can pay online with a direct transfer from your bank account
using Direct Pay, the Electronic Federal Tax Payment System, a
digital wallet such as PayPal and Click to Pay, cash, or a debit or
credit card. You can also pay by phone using the Electronic Federal
Tax Payment System or by debit or credit card. For more
information, go to www.irs.gov/Payments.
Confirmation number. You’ll receive a confirmation number when
you pay online or by phone. Enter the confirmation number below
and keep it for your records.
Enter confirmation number here
Note: If you use an electronic payment method and indicate the
payment is for an extension, you don’t have to file Form 4868. You
should pay the entire estimated tax owed or you could be subject to
a penalty. Your extension will be automatically processed when you
pay part or all of your estimated income tax electronically.

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, later.
• Make your check or money order payable to “United States
Treasury.” Don’t send cash.

• Write your SSN, daytime phone number, and “2023 Form 4868”
on your check or money order.
• Don’t staple or attach your payment to Form 4868.
Note: If you e-file Form 4868 and mail a check or money order to
the IRS for payment, use a completed paper Form 4868 as a
voucher. Please note with your payment that your extension request
was originally filed electronically.
Notice to taxpayers presenting checks. When you provide a
check as payment, you authorize us either to use information from
your check to make a one-time electronic fund transfer from your
account or to process the payment as a check transaction. When
we use information from your check to make an electronic fund
transfer, funds may be withdrawn from your account as soon as the
same day we receive your payment, and you will not receive your
check back from your financial institution.
No checks of $100 million or more accepted. The IRS can’t
accept a single check (including a cashier’s check) for amounts of
$100,000,000 ($100 million) or more. If you’re sending $100 million
or more by check, you’ll need to spread the payment over two or
more checks with each check made out for an amount less than
$100 million. The $100 million or more amount limit doesn’t apply
to other methods of payment (such as electronic payments). Please
consider a method of payment other than check if the amount of the
payment is $100 million or more.

Page 4

Form 4868 (2023)

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

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

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

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, District of Columbia, 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

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

Arkansas, Oklahoma

P.O. Box 931300, Louisville, KY 40293-1300

Pennsylvania

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

A foreign country, American Samoa, or Puerto Rico, or are
excluding income under Internal Revenue Code section 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

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 1302, Charlotte, NC 28201-1302 USA

Austin, TX 73301-0045 USA

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Private Delivery Services

You can use certain private delivery services designated by the IRS
to meet the “timely mailing as timely filing/paying” rule for tax
returns and payments. These private delivery services include only
the following.
• 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.
To check for any updates to the list of designated private delivery
services, go to www.irs.gov/PDS. For the IRS mailing address to
use if you’re using a private delivery service, go to
www.irs.gov/PDSStreetAddresses.
The private delivery service can tell you how to get written proof
of the mailing date.
Private delivery services can’t deliver items to P.O. boxes.
You must use the U.S. Postal Service to mail any item to
CAUTION
an IRS P.O. box address.

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Kansas City, MO 64999-0045

Ogden, UT 84201-0045
Austin, TX 73301-0045

Kansas City, MO 64999-0045

Austin, TX 73301-0215

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’re required by Internal
Revenue Code section 6081 to provide the information requested
on this form. Under Internal Revenue Code 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, the District of Columbia, and U.S.
commonwealths and territories for use in administering their tax
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The average time and expenses required to complete and file this
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If you have suggestions for making this form simpler, we would
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