Filing Late? Use IRS Form 4868 to Request a Tax Extension

April 15 has a way of sneaking up on all of us. One minute you’re making New Year’s resolutions, and the next you’re staring down the tax deadline, wondering how it got here so fast.

If your paperwork is still in limbo—or you’d simply like a little breathing room—the Internal Revenue Service has a safety net: Form 4868. File it, and you’ll automatically get an extra six months to finish your return without the stress of rushing.

The catch? An extension only gives you more time to file, not more time to pay. Any taxes you owe are still due on April 15, even if your return isn’t.

What is IRS Form 4868?

The IRS calls it the Application for Automatic Extension of Time to File U.S. Individual Income Tax Return—but most people just call it Form 4868, the magic ticket for buying extra time during tax season.

Here’s what it offers:

• A 6-month extension: Filing Form 4868 gives you until October 15 to complete your federal income tax return without facing late-filing penalties.
• Open to almost everyone: U.S. residents, nonresidents (using Form 1040-NR), and filers with ITINs instead of Social Security numbers can all request the extension.
• Covers a range of situations: Whether you’re self-employed, juggling multiple jobs, or waiting on investment paperwork, Form 4868 gives you extra time to get your return right.
• Applies nationwide (and beyond): The extension works the same if you live in California, New York, Wisconsin, Puerto Rico, or abroad—the only thing that changes is the IRS mailing address for paper filers.
• Not an extension to pay: Any tax due is still owed by the April 15 deadline. Interest and late-payment penalties kick in if you don’t pay what you owe on time.

Who should file Form 4868?

Form 4868 is for taxpayers who know they won’t have everything ready by the April 15 filing deadline but still want to avoid late-filing penalties. It’s a quick way to get additional time—six months, in fact—to complete Form 1040 without pressure.

Here are some common situations where filing an extension makes sense:

• You’re still waiting for important paperwork, like K-1s, 1099s, or other tax forms that tend to arrive late.
• Your return involves complex tax calculations—maybe you have multiple income streams, self-employment income, or expat reporting requirements.
• You’re living abroad and need more than the automatic two-month expat extension.
• You’re working with a tax preparer or CPA who needs extra time to finish your return.
• You have an unusual or complicated tax situation and prefer to get it right rather than rushed.

How to file Form 4868

The IRS makes it fairly simple to request more time. You can e-file Form 4868 online or go old-school and send it by mail, depending on what works best for you.

Here’s how to do it:

• E-file your extension: Use IRS Free File or commercial tax software to submit Form 4868 online. It’s the fastest way, and you’ll get instant confirmation.
• Mail a paper form: If you prefer, you can send a paper extension form to the appropriate IRS P.O. box. The address depends on your state of residence—California, New York, Alabama, Connecticut, Florida, Kansas, New Mexico, Pennsylvania, Tennessee, Wisconsin, Wyoming, or Puerto Rico.
• Provide basic details: Include your name, address, and Social Security number (or ITIN). If you’re filing jointly, include your spouse’s info as well.
• Estimate your taxes: The IRS expects you to make a reasonable estimate of your total tax liability for the calendar year, subtract any withholding or prior payments, and figure out what you still owe.
• Pay what you can: You can pay electronically through IRS Direct Pay, by debit/credit card, or through EFTPS. Making a payment automatically counts as filing your extension, so you may not even need to submit the paper form.

What happens if you don’t file an extension?

Skipping both your return and Form 4868 by the April deadline is costly. The IRS imposes one of its steepest penalties for late filing, and even an extension request won’t save you from interest if your taxes go unpaid.

Here’s what to expect:

• Late-filing penalty: Generally 5% of unpaid taxes per month (or part of a month), capped at 25% of what you owe.
• Late-payment penalty: Even with a valid extension request, interest and late-payment penalties accrue on any balance not paid by April 15.
• Extra costs add up: Penalties are charged on top of your tax due, including amounts from wages, self-employment, investment income, or dependents’ tax situations.

Special considerations for expats and nonresidents

The IRS gives Americans abroad a little more breathing room—but not on tax payments. Extensions work differently for expats and nonresidents, and it’s worth knowing the rules before the due date sneaks up.

• Automatic two-month grace period: U.S. citizens living abroad automatically get until June 15 to file their federal return, though any balance due (with interest and penalties for late payment) is still owed by April 15.
• Extension to October 15: Filing Form 4868 gives expats the same October deadline as domestic taxpayers, buying more time for complicated international returns.
• Nonresidents can extend too: Those filing Form 1040-NR may also use Form 4868 to request extra time.
• Complex situations benefit from advice: Expats with income in multiple countries—or from multiple U.S. states—often need professional help to manage tax withholding, tax payments, and double taxation issues.

Make tax season manageable

Form 4868 is the IRS’s built-in safety net, giving you six extra months to file a complete and accurate return. It won’t move your payment deadline, but it can save you from the steep penalties of filing late.

If you’d rather not juggle extensions, tax payments, and multiple filing deadlines on your own, Bright!Tax is here to help. Our expat-focused CPAs guide you through every step—so you get the time you need without the stress (or the penalties). Reach out today and let us make tax season manageable.

Frequently Asked Questions