Form 4868 Instructions

What is IRS Form 4868?

Who Can File Form 4868?

Any U.S. citizen or resident unable to file their income tax return by the deadline can submit Form 4868 to request an extension.

This extension applies to the following federal income tax returns:

• Form 1040 – U.S. Individual Tax Return
• Form 1040-SR – U.S. Tax Return for Seniors
• Form 1040-NR – U.S. Nonresident Alien Income Tax Return
• Form 1040-PR – Self-Employment Tax Return-Puerto Rico
• Form 1040-SS – U.S. Self-Employment Tax Return

When is Form 4868 Due?

For the 2024 tax year, the deadline for filing Form 4868 is April 15, 2025.

Individual taxpayers who want an extension must file 4868 Form on or before the due date for the actual tax return to be filed. However, if the due date falls on weekends or federal holidays, then the filing deadline will be the next business day.

Filing Form 4868 for the 2024 tax year will extend the filing deadline to October 15, 2025.

Taxpayers who are out of the country on the original due date get an automatic 2-month extension until June 16, 2025. They can file Form 4868 to receive an additional 4-month extension.

Form 4868 penalty

If taxpayers fail to file their income taxes on time or fail to pay taxes, they may face penalties from the IRS:

Filing an extension with Form 4868 gives you extra time to file your return, but not extra time to pay. Ensure timely payments to avoid penalties and interest.

Form 4868 Instructions - How to fill out?

To fill out the extension request accurately, follow the Form 4868 instructions below

Part I: Identification

Line 1 – Name and Address

• Name(s): Enter your full legal name (and spouse’s name for joint filers).
• Address: Provide your current mailing address.

Line 2 - Social Security Number (SSN) or Employer Identification Number (EIN):

• Enter your social security number (SSN).
• Estates or trusts filing Form 1040-NR should enter their EIN and write "estate" or "trust" in the left margin.
• Nonresidents without an SSN must apply for an ITIN using Form W-7.

Line 3 – Spouse’s SSN (If Filing Jointly) spouse’s SSN.

• Enter your spouse’s SSN as it will appear on your joint tax return.

Part II: Individual Income Tax

Line 4—Estimate of Total Tax Liability for 2024

• Enter the total tax liability expected for 2024, based on:
• Form 1040, 1040-SR, or 1040-NR: Line 24; or
• Form 1040-SS: Part I, Line 7
  (If the expected tax liability is zero, enter 0.)

Line 5—Estimate of Total Payments for 2024

• Enter the total tax liability you made for 2024, based on:
• Form 1040, 1040-SR, or 1040-NR: Line 33 (excluding Schedule 3, Line 10); or
• Form 1040-SS: Part I, Line 12 (excluding Line 11b)
  ( Do not include the amount you are paying with Form 4868)

Line 6—Balance Due

• Enter the Subtract Line 5 from Line 4. If Line 5 is greater than or equal to Line 4, enter 0.

Line 7—Amount You're Paying

• Enter the amount you are willing to pay in this line. In case you couldn’t pay the amount displayed on line 6, you can still get an 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.

Line 8—Out of the Country

• Check this box if you were out of the U.S. on the original tax deadline.
• If eligible, this may allow additional time beyond the standard extension.

Line 9—Form 1040-NR Filers

• Check the box in this line if you filed Form 1040-NR and didn’t receive wages as an employee subject to U.S. income tax withholding.

How to file Form 4868?

Form 4868 can be filed with the IRS either electronically or by paper filing.

Individual taxpayers who want an extension must file Form 4868 on or before the due date for the actual tax return to be filed. However, if the due date falls on weekends or federal holidays, then the filing deadline will be the next business day.

Filing Form 4868 for the 2024 tax year will extend the filing deadline to October 15, 2025.

Electronic filing or E-filing

E-filing extension Form 4868 provides you with a lot of benefits. Even the IRS recommends electronic filing as the process is quick and you will get the instant status of your return. To file Form 4868 electronically, you can opt to use an e-file service provider.

TaxZerone is an IRS-authorized e-file service provider that supports the electronic filing of extension Form 4868. You can simply enter the required information, calculate the balance due, and transmit the return to the IRS.

Paper filing

You can also file Form 4868 with the IRS by manually filling out the form and sending it via postal email. If you are paper filing your extension form, make sure you are sending the return earlier before the deadline, as it may take some time for the return to reach the IRS

Although there are two filing options available for taxpayers to file an extension, the IRS recommends the e-filing of Form 4868 as it is simple, easy, and takes less time and cost compared to paper filing.

Where to send Form 4868 - Mailing address

After filling out Form 4868, you are required to manually send the return to the IRS by postal mail. The address to which you need to send the returns will vary based on where you reside

Check out the mailing address for Form 4868 based on your location.

How to e-file Form 4868?

E-filing extension Form 4868 can be completed in 3 simple steps. Before you start with the e-file process, keep the information below ready.

Information required to file Form 4868 online

• Your basic information such as name, SSN, and address. If filing a joint return, your spouse's name and SSN.
• Tax year
• Estimate of total tax liability for the tax year
• Total tax repayment amount

When you have all the information, you can then follow the steps below to e-file Form 4868 using TaxZerone.

Step 1: Select the tax year and enter the required information listed above.

Step 2: Calculate the balance due by providing estimated total tax liability for the tax year

Step 3: Transmit the return to the IRS.

How to pay the balance due while filing Form 4868 online?

While completing step 2, if you have a balance due, you can opt to pay the due amount using the electronic funds withdrawal (EFW) option. You will need to provide your bank account information, such as account number, account type, and routing number.

Once the IRS processes your return, your balance due will be automatically debited from your account. Make sure to maintain a sufficient balance in your account.