What Is Form 4868?
Form 4868, also known as the Application for Automatic Extension of Time to File US Individual Income Tax Return, lets you ask the IRS for six more months to file your taxes. It grants extensions for Form 1040 and its variants, including 1040-SR (for seniors) and 1040-NR (for nonresident aliens). Plus, the extension this form grants also gives you more time to file Form 709, which relates to gift and generation-skipping transfer taxes.
Avoid the Failure-to-File Penalty
When you file Form 4868, you can avoid the IRS’s failure-to-file penalty. The failure-to-file penalty is 5% of the tax due for each month or partial month the return is late. The minimum penalty is $510.00, and the penalty accrues up to 25%.
Your reasons for completing Form 4868 remain your knowledge alone. The form does not ask you to explain why you need a filing extension. However, it can be helpful to know when you may need to seek one. Taxpayers may complete Form 4868 for the following reasons:
- You’re short on time: You may need more time to meet with an expert to discuss a complicated tax situation.
- You have other matters in your life: A medical or family emergency may not leave you with enough time to file by the traditional date.
- You’re outside of the country: If you’re working or living somewhere outside the US, you may need more time to get your filing situated.
- You’re self-employed and want to plan for retirement: As a self-employed person, you may want to take more time to set up a Simplified Employee Pension (SEP) plan.
- You’re missing documents: If you never received your Schedule K-1, 1099-MISC, 1099-NEC, or another tax form, you may need an extension to file properly.
When Is Form 4868 Due?
Form 4868 is due by April 15, 2026, to get a six-month extension. This is the same date that your Form 1040 would typically be due. When you get your extension request in by the April 15 deadline, you’ll have until October 15, 2026, to file your taxes.
If you live or work outside the US, you have two extra months to file Form 4868. If you file the extension request by June 15, 2026, you may qualify for the same October 15 extension as traditional US taxpayers.
Can I Delay Tax Payments With Form 4868?
Form 4868 only extends the filing deadline, not the tax payment deadline. You should not file Form 4868 just because you can’t afford your tax bill, as it won’t help matters.
You cannot request more time to pay your taxes except in cases of undue hardship, which will require you to complete Form 1127.
Even if you submit Form 4868 to the IRS, it’s still your responsibility to make at least 90% of your tax payments by April 15, 2026, or by June 15, 2026, if you live or work abroad.
Without Form 1040 to reference, your tax payments should be an estimate. Study your most recent tax return and make a good-faith estimate of your credits, deductions, and income for the 2025 tax year. If your income hasn’t changed much from last year, you can use last year’s numbers as a basis. For greater accuracy, consider using online tax calculators to get an estimate of your 2025 liability.
If you miss the deadline for payments, you may be subject to a failure-to-pay penalty. This penalty is 0.5% of the unpaid taxes for each month or part of a month the tax remains unpaid. It maxes out at 25% of your unpaid taxes. Plus, you’ll have to pay interest on unpaid taxes, regardless of the extension.
If you need help with paying your tax bill, the IRS offers payment plans that can reduce the failure-to-pay penalty to 0.25% per month during your approved plan.
How to Fill Out Form 4868
Filling out Form 4868 is the first step to getting more time to file your federal income tax return. Follow these steps to ensure you complete it correctly.
Step 1 – Provide Identification Information
Start by filling out your name and address, including the street address, city/town, state, and ZIP code in line 1.
Then, provide your Social Security number in line 2. If you plan to file a joint return with a spouse, input their Social Security number in line 3.
Step 2 – Give Individual Income Tax Information
Fill out these four lines to provide information about your individual income tax:
- Line 4: Write your estimated tax liability for 2024.
- Line 5: Enter the total payments you expect to report on your Form 1040 or equivalent document.
- Line 6: Subtract line 5 from line 4 to get your total balance due. If line 5 exceeds line 4, you can enter “0” in line 6.
- Line 7: Input the payment you will submit with Form 4868.
Step 3 – Indicate Special Circumstances (If Applicable)
For boxes 8 and 9, you will indicate whether special circumstances apply. Box 8 lets you specify if you’re “out of the country” and a US citizen or resident. Box 9 lets you state if you normally file Form 1040-NR but didn’t receive wages as an employee subject to income tax withholding.
If neither of these situations applies, leave the checkbox blank.
Fillable Form 4868
View a sample Form 4868 to understand how to write your request for a filing extension. Then, use our online form editor to complete your own. It will be available to download in PDF format, which you can forward to the IRS or the Department of the Treasury.
Where to Send Form 4868
Where to mail Form 4868 depends on your location and whether you will be sending a payment with your form.
If you’re sending Form 4868 with payment, it’ll go to the Internal Revenue Service. Review these addresses to ensure compliance:
| If You Live In One of These States/Areas... | Then Send Form 4868 and Payment to This Address |
|---|---|
| Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas | Internal Revenue Service P.O. Box 1302, Charlotte, NC 28201-1302 |
| Arizona, New Mexico | Internal Revenue Service P.O. Box 802503, Cincinnati, OH 45280-2503 |
| 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 | Internal Revenue Service 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 | Internal Revenue Service P.O. Box 802503, Cincinnati, OH 45280-2503 |
| Arkansas, Oklahoma | Internal Revenue Service P.O. Box 931300, Louisville, KY 40293-1300 |
| Pennsylvania | Internal Revenue Service 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 US Virgin Islands | Internal Revenue Service P.O. Box 1303, Charlotte, NC 28201-1303 USA |
| All foreign estate and trust Form 1040-NR filers | Internal Revenue Service P.O. Box 1303, Charlotte, NC 28201-1303 USA |
| All other Form 1040-NR and 1040-SS filers | Internal Revenue Service P.O. Box 1303, Charlotte, NC 28201-1303 USA |
If you’re omitting a payment and just submitting Form 4868, you’ll mail it to the Department of the Treasury, Internal Revenue Service Center. Here are the specific addresses depending on where you live:
| If You Live In One of These States/Areas... | Then Send Form 4868 to This Address |
|---|---|
| Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 |
| Arizona, New Mexico | Department of the Treasury Internal Revenue Service 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 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 |
| Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
| Arkansas, Oklahoma | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 |
| Pennsylvania | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 |
| 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 US Virgin Islands | Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA |
| All foreign estate and trust Form 1040-NR filers | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 USA |
| All other Form 1040-NR and 1040-SS filers | Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA |
While sending payment with 4868 is technically optional, you should pay as much of your obligation as possible to avoid failure-to-pay fees and interest.
Other Ways to Request an Extension
Mailing Form 4868 isn’t the only way to request an extension to file your taxes. You can also take one of these two routes to make your request:
- File Form 4868 online. You can file Form 4868 electronically via the IRS’s efile services.
- Submit a payment directly to the Department of the Treasury. You can make a direct payment of your expected tax liability to the IRS. As long as you signal that the payment is for an extension, you won’t have to submit any paperwork.
Note: The payment submission method won’t be helpful if you don’t expect to owe any money. To be safe, you can fill out Form 4868 and submit it to the IRS to ensure you have extra time to file.
