IRS Form 4868 – IRS Forms, Instructions, Pubs 2026 – Filing taxes can be stressful, especially if you’re not ready by the deadline. If you need more time to prepare your 2025 U.S. individual income tax return, IRS Form 4868 offers an automatic six-month extension. This form allows you to push your filing deadline without facing immediate late-filing penalties, giving you breathing room until October 15, 2026, for most taxpayers. However, remember that this extension applies only to filing—not paying your taxes. In this comprehensive guide, we’ll cover everything you need to know about IRS Form 4868, including how to file, deadlines, and tips to avoid penalties.
What Is IRS Form 4868?
IRS Form 4868, officially titled the “Application for Automatic Extension of Time to File U.S. Individual Income Tax Return,” is a simple form used by individuals to request additional time to file their federal income tax returns. It applies to forms like 1040, 1040-SR, 1040-NR, and 1040-SS. The extension is automatic, meaning the IRS doesn’t need to approve it as long as you submit the form correctly and on time.
This form also extends the time to file gift or generation-skipping transfer (GST) tax returns (Form 709 or 709-NA) for the 2025 calendar year. However, it does not extend the deadline for paying any taxes owed. If you don’t pay by the original due date, you could face interest and late-payment penalties.
Key benefits of using Form 4868 include avoiding the late-filing penalty (which can be up to 5% per month) and giving yourself time to gather documents, consult professionals, or handle complex tax situations.
Who Should File IRS Form 4868?
Any U.S. citizen, resident, or nonresident alien who needs more time to file their individual income tax return can use Form 4868. This includes:
- Individuals filing Form 1040 or 1040-SR (standard or senior returns).
- Nonresident aliens filing Form 1040-NR.
- Self-employed individuals filing Form 1040-SS.
- Taxpayers with fiscal years (not calendar years), though they must file a paper version.
Special cases:
- U.S. citizens or residents living abroad (“out of country”): You automatically get a two-month extension to June 15, 2026. Filing Form 4868 can extend it further by four months to October 15, 2026 (check box on line 8).
- Form 1040-NR filers without U.S. withholding: Your original deadline is June 15, 2026; the form extends it to October 15, 2026 (check box on line 9).
- Disaster-affected taxpayers: You may qualify for additional time—check IRS disaster relief announcements.
You don’t need to file Form 4868 if you pay your estimated taxes electronically and indicate it’s for an extension—no form is required in that case.
Key Deadlines for IRS Form 4868 in 2026
For calendar-year taxpayers (most individuals), the standard tax filing deadline is April 15, 2026. You must file Form 4868 by this date to get the automatic extension to October 15, 2026.
- Out-of-country taxpayers: File by June 15, 2026, for the additional extension.
- Fiscal-year filers: File by the 15th day of the fourth month after your fiscal year ends.
- Extended filing deadline: October 15, 2026, for most.
If April 15 falls on a weekend or holiday, the deadline shifts to the next business day. Always check the IRS website for any adjustments.
How to File IRS Form 4868: Step-by-Step Guide?
Filing Form 4868 is straightforward and can be done electronically or on paper. Here’s how:
Step 1: Estimate Your Tax Liability
Use your tax documents to estimate your total 2025 tax liability (enter on line 4). Subtract payments already made (line 5) to calculate the balance due (line 6). Pay as much as you can (line 7) to minimize penalties. Round to whole dollars and be accurate— inaccurate estimates can void your extension.
Step 2: Gather Required Information
- Your name, address, and Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
- Spouse’s details if filing jointly.
- Check applicable boxes for out-of-country or specific Form 1040-NR situations.
Step 3: Choose Your Filing Method
- Electronically (Recommended): Use tax software like TurboTax or TaxAct, or a tax professional via IRS e-file. It’s free through IRS Free File for eligible taxpayers. You’ll get an acknowledgment, and no paper mailing is needed unless paying by check.
- By Mail: Download the form from the IRS website (PDF link here), fill it out, and mail to the address based on your state (listed on the form). Include payment if applicable.
- Electronic Payment Without Form: Pay via IRS Direct Pay, EFTPS, credit/debit card, or digital wallet, and select “extension” as the payment type.
Private delivery services like UPS or FedEx can be used for paper filings, but not for P.O. boxes.
Payments, Penalties, and Interest: What You Need to Know
While Form 4868 extends filing time, taxes are still due by April 15, 2026. Pay at least 90% of what you owe to avoid the late-payment penalty (0.5% per month, up to 25%).
- Interest: Accrues on unpaid taxes from April 15 until paid.
- Late-Filing Penalty: 5% per month (up to 25%; minimum $525 if over 60 days late) if you miss the extended deadline. Reasonable cause may waive it.
Report extension payments on your final return (e.g., Schedule 3, line 10 on Form 1040).
Pros and Cons of Filing a Tax Extension
Pros:
- Avoids rushed errors on your return.
- Gives time for complex deductions or international tax issues.
- Automatic approval—no explanations needed.
Cons:
- Doesn’t extend payment deadline, leading to potential interest/penalties.
- State taxes may require separate extensions (check your state’s rules).
- Extended returns may face higher audit risk (though not confirmed by IRS).
Frequently Asked Questions About IRS Form 4868
1. Do I need to explain why I’m requesting an extension?
No, the extension is automatic if filed on time.
2. What if I can’t estimate my taxes accurately?
Use your best estimate based on available info. Inaccuracies could invalidate the extension.
3. Can businesses file Form 4868?
No, this is for individuals only. Businesses use Form 7004.
4. Where can I download Form 4868?
Get the official PDF from the IRS: https://www.irs.gov/pub/irs-pdf/f4868.pdf.
5. What if my extension is denied?
The IRS rarely denies valid requests, but contact them if needed. Don’t file if the IRS is preparing your return or under court order.
For more details, consult IRS Publication 54 (for abroad) or 519 (for nonresidents). Always verify with a tax professional for your specific situation.
By filing IRS Form 4868 on time, you can focus on accuracy without the pressure of the April deadline. Start estimating your taxes today to make the process smoother.