Extension of Time to File Your Tax Return

Extension of Time to File Your Tax Return

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You Need an Extension Because You're Out of the country

You Need an Extension Because You are in a Combat Zone

Mailing Address for Sending Form 4868 | E-file Options

Need more time to prepare your federal tax return? This page provides information on how to apply for an extension of time to file.

Please be aware that an extension of time to file your return does not grant you any extension of time to pay your tax liability.

YOUR FORM FILING OPTIONS

File Form 4868 by mail - download Form 4868 here - see Option 3
File Form 4868 on your personal computer via tax software - see Option 1
File Form 4868 via your tax professional - see Option 1
File Form 4868 via the Internet

File Form 4868 through UncleFed's partner FileLater.com when available
File Form 4868 via IRS e-File - go to www.irs.gov
File Form 4868 via IRS Free File - go to www.irs.gov

Pay what you owe by Credit Card - pay by phone or internet - no form to file - see Option 2

YOUR TIMING OPTIONS

Filing Form 4868 gives you an Automatic 6 Months Extension - see more info below
If you are out of the country, get an additional 2 months without filing a form - see more info here
- Get an additional 4 months extension by filing Form 4868 - see more info here
- Under special rules, get an additional 2 months after the 4 months - see more info here
Get more time if you are in a Combat Zone - see more info here

Automatic 6 Months Extension for Individuals

If you are not able to file your federal individual income tax return by the due date, you may be able to get an automatic 6-month extension of time to file. To do so, you must file Form 4868, Application for Automatic Extension of Time To File U.S. Income Tax Return (51K) Adobe PDF, by the due date for filing your calendar year return (usually April 15) or fiscal year return. This form is also available en español.

Example: If your return is due on April 15, you will have until October 15, to file.

Important Points:

You must file for an extension before the due date of your tax return.
Filing an extension of time to file does NOT grant you an extension of time to pay. If you find you cannot pay the amount shown on line 6 of Form 4868, 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.
You do NOT have to explain why you need the extension.
You can file your tax return any time before the extension expires.
When you do file your tax return, do NOT attach a copy of Form 4868 to your tax return.
Do NOT file form 4868 if you want the IRS to figure your tax, or if you are under a court order to file your return by the regular due date.
The IRS has changed the rules: you do not have to pay what you owe when you file your extension. The main purpose to filing an extension is to protect you against the assertion of a Failure to File penalty, which is 5% a month, up to 25% of the tax due. Filing an extension will protect you against the assertion of this penalty, provided of course, that you file your tax return within the 6 months allowed by the extension.
If you are due a refund, you only need to file an extension to,protect yourself against a later audit and an additional assessment of tax. In that situation the IRS can impose a Failure to File penalty on the amount of the additional tax that was not paid by the due date of the return, and where there was no extension filed. So if you are due a refund when you filed your return, and the return is filed after the due date, and you have not filed for an extension, and it is later determined that you owe more tax, the IRS can penalize you up to an additional 25%.for a Failure to File penalty.

Special rules may apply if you are:

You can also go to Filing Information in Publication 17, Your Federal Income Tax, for more information regarding the rules for automatic extensions and filing federal individual income tax returns.

How to Get the Automatic Extension.

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Extension Forms for Individuals

Form 4868, Application for Automatic Extension of Time to File U.S. Income Tax Return. Use Form 4868 to apply for 6 more months (4 if “out of the country” - defined here- and a U.S. citizen or resident) to file Form 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ..Qualifying for the Extension
To get the extra time you must:
1. Properly estimate your 2008 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.
Caution 1: Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. If you do not pay the amount due by the regular due date, (generally, April 15), 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.

Caution 2: If you file your tax return after the due date,and you didn't file for an extension - maybe you were expecting a refund - and later it is determined by an audit that you owe additional taxes, the IRS can assess you a Failure to File Penalty at 5% of the additional taxes for each month the return was not filed past the due date, up to 25% of the total tax due.
Form 2350, Application for Extension of Time to File U.S. Individual Income Tax Return (For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment)

Extension Forms for Corporations, Partnerships, REMICs, and Certain Trusts

Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback

Other Extension Forms

Form 2350, Application for Extension of Time to File U.S. Individual Income Tax Return (For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment)
Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes
Form 5558, Application for Extension of Time to File Certain Employee Plan Returns>
Form 8809, Application for Extension of Time to File Information Returns
Form 8868, Application for Extension of Time To File an Exempt Organization Return.
Form 8892, Application for Automatic Extension of Time to File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

IRS E-FILE OPTIONS:

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, unless you are making a payment with a check or money order. (See page 4 of Form 4868.)

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).

You can apply for an extension by e-filing 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.

You can also apply for an extension by paying part or all of your estimate of income tax due by using a credit card. See Pay by Credit Card later on this page. E-file Using Your Personal Computer or Through a Tax Professional

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

Option 1: E-file Using Your Personal Computer (Internet or 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 2007 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 or send your check or money order to the address shown in the middle column under Where To File a Paper Form 4868. See page 4

Pay by Electronic Funds Withdrawal
If you e-file using your personal computer or through a tax professional, you can 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.

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.

Do not file a paper Form 4868.

Option 2: Pay by Credit Card

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 (See page 4 of Form 4868).

A convenience fee will be charged by the service provider based on the amount you are paying. Fees may vary between the providers. You will be told what the fee is during the transaction and you will have the option to either continue or cancel the transaction. You can also find out what the fee will be by calling the provider’s toll-free automated customer service number or visiting the provider’s website shown below. Do not add the convenience fee to your tax payment.

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

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

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

Confirmation Number:_______________________________________________________

Do not file a paper Form 4868.

Option 3: File a paper Form 4868.

If you wish to file on paper instead of electronically, fill in the Form 4868 and mail it to the address shown here. If you are a fiscal year taxpayer, you must file a paper Form 4868.

If you want to make a payment with the form, make your check or money order payable to the “United States Treasury.” Write your SSN, daytime phone number, and “Form 4868” on your check or money order.

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 “2008 Form 4868” on your check or money order.
Do not 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.

When to file. You must request the automatic extension by the due date for your return. You can file your return any time before the 6-month extension period ends.

When you file your return. Enter any payment you made related to the extension of time to file on Form 1040, line 69. If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 43. Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 43.

Payment of tax. An extension of time to file does not mean you have an extension of time to pay any tax due. You must estimate your tax due. You do not have to send in any payment of tax due when you file Form 4868. However, if you pay the tax after the regular due date, you will be charged interest from the regular due date to the date the tax is paid. You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due.

If you file Form 4868 electronically, you can make your tax payment by authorizing an electronic funds withdrawal (direct debit) from your checking or savings account or by using a credit card.

For more details on how to pay the tax due, see the Form 4868 instructions.

Interest: You will owe interest on any tax not paid by the regular due date of your return. This is April 15, 2009, for a 2008 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%.

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 2008 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 $135 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.

Exception. If you are a member of the Armed Forces, you may qualify to defer (delay) payment of income tax that becomes due before or during your military service. You must notify the Internal Revenue Service that your ability to pay the income tax has been materially affected by your military service.

Your income tax will be deferred for a period not to exceed 180 days after termination or release from military service. If you pay the income tax in full by the end of the deferral period, you will not be charged interest or penalty for that period.

This exception does not apply to the employee's share of social security and Medicare taxes you may owe.

For more information see Not in a combat zone under Extension of Deadline, in IRS Publication 3.

TIP: If you are unable to pay the tax owed by the end of the extension period, you may want to file Form 9465, Installment Agreement Request, to arrange an installment payment agreement with the IRS that reflects your ability to pay the tax owed.

You Need an Extension Because You're Out of the country

You Need an Extension Because You are in a Combat Zone

Mailing Address for Sending Form 4868 | E-file Options

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