What is IRS Form 4868?

IRS Form 4868, known as the Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, allows individual taxpayers or residents of the United States to request additional time to file their income tax returns.

By filing IRS Form 4868, they can get up to 6 months of extension and additional 4 months (if they’re “out of the country” and a U.S. citizen or resident). Also, the individual doesn’t need to provide a reason for filing an extension.
Note: Filing Form 4868 will only extend the deadline for filing personal income tax returns. Taxpayers still need to pay their tax due before the deadline.

Who can file Form 4868?

A U.S. citizen or a resident of the United States who couldn’t file their income tax return by the due date can file Form 4868.

The following federal income tax returns can be extended by filing Form 4868:

• 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 the Form 4868 due date?

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

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.

Form 4868 penalty

If you miss filing your income tax return and paying the tax due within the deadline, you will incur penalties from the IRS. Below are the penalty rates for Form 4868:

Failure to pay taxes and file tax returns	Filed tax return or extension form, but failed to pay taxes
5% of the tax due per month or part of a month the return is late. The maximum penalty is 25%. If your return is not filed for more than 60 days after the deadline, there will be a minimum penalty of $450.	0.5% of any tax due (other than estimated tax) for each month or part of a month the tax is unpaid. The maximum penalty is 25%.

Form 4868 Instructions – How to fill out?

IRS Form 4868 consists of two parts. Follow the instructions below to fill out extension Form 4868.

Part I: Identification

Line 1: Enter Your Name and Address

• Your Name: Enter your name. The name entered here should match the name on the IRS database.
• Address: Enter your address. If you reside outside the United States, enter the address along with the country name.

Line 2: Enter your 9-digit social security number.

Line 3: If you are filing a joint return, enter your spouse’s SSN.

Part II: Individual Income Tax

Line 4: Enter the estimated total tax amount liable for the tax year.

• For Form 1040, 1040-SR, or 1040-NR, line 24 gives the total tax amount
• For Form 1040-PR, line 6;
• For Form 1040-SS, line 6

If you expect this amount to be zero, enter -0- in line 4

Line 5: Enter the total payments you expect to report in the tax year.

• Form 1040, 1040-SR, or 1040-NR, line 33 (excluding Schedule 3, line 10);
• Form 1040-PR, line 12; or
• Form 1040-SS, line 12.

Note: For Forms 1040-PR and 1040-SS, don’t include the amount you’re paying in line 5 of Form 4868.

Line 6: Subtract line 5 from line 4 and enter the balance due amount. If line 5 is more than line 4, enter -0-.

Line 7: Enter the amount you can pay on this line. If you are unable to pay the full amount shown on line 6, you can still apply for an extension. However, it’s recommended to pay as much as possible to reduce the interest you’ll be charged.

Additionally, a late payment penalty may apply to any unpaid taxes starting from the regular due date of your return.

Line 8: Check the box in line 8 if you’re “out of the country” and a U.S. citizen or resident.

If did so, you will get 2 extra months to file your return and pay any tax amount due without requesting an extension.

Note: If you’re out of the country and file a calendar year income tax return, you can pay the tax and file your return by June 16, 2025. File Form 4868 and be sure to check the box on line 8 if you need an additional 4 months to file your return.

Line 9: This line is for 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?

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

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 e-file Form 4868 online, 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.

IF you reside 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 toDepartment of the Treasury,Internal Revenue Service Center:	OR simply e-file Form 4868 using
Florida, Louisiana, Mississippi	P.O. Box 1302, Charlotte, NC 28201-1302	Austin, TX 73301-0045	TaxZerone At just $11.99/return
Arizona, New Mexico	P.O. Box 802503, Cincinnati, OH 45280-2503	Austin, TX 73301-0045	E-file Form 4868 with TaxZerone in 3 simple steps
Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin	P.O. Box 931300, Louisville, KY 40293-1300	Kansas City, MO 64999-0045	Complete your 4868 e-filing process with TaxZerone in less than 5 minutes
Pennsylvania	P.O. Box 802503, Cincinnati, OH 45280-2503	Kansas City, MO 64999-0045	Quickly and Securely file Form 4868 with TaxZerone
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	Ogden, UT 84201-0045	E-file 4868 extension with TaxZerone An IRS-authorized provider
Alabama, Georgia, North Carolina, South Carolina, Tennessee	P.O. Box 1302, Charlotte, NC 28201-1302	Kansas City, MO 64999-0045	Use TaxZerone to simplify your 4868 e-filing process
A foreign country, American Samoa, or Puerto Rico, or areexcluding 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 are a nonpermanent resident ofGuam or the U.S. Virgin Islands	P.O. Box 1303, Charlotte, NC 28201-1303	Austin, TX 73301-0215	TaxZerone supports e-filing of Form 4868 with the IRS
All foreign estate and trust Form 1040-NR filers	P.O. Box 1303, Charlotte, NC 28201-1303 USA	Kansas City, MO 64999-0045 USA	File extension forms with TaxZerone and stay tax compliant
All other Form 1040-NR, 1040-PR, and 1040-SS filers	P.O. Box 1302, Charlotte, NC 28201-1302 USA	Austin, TX 73301-0045 USA	File extension forms with TaxZerone and get instant return updates

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

• 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.

E-file Form 4868 with TaxZerone

File 4868 extension form easily with TaxZerone at just $11.99/return. You will only have to enter the required information, calculate your balance due, and transmit the return to the IRS. 

You will also get email updates on your return status as soon as the IRS processes it.

Ready to file Form 7004 online? 

Takes 3 steps and less than 5 minutes

Also read: Form 4868