Form 4868 is the Internal Revenue Service (IRS) application that gives you 6 more months to file Form 1040, 1040-SR, 1040-NR or 1040-SS, or 4 more months if you are out of the country and a U.S. citizen or resident. It extends the time to file only, not the time to pay, so the form also asks you to estimate your tax and any payment. On FillingPDF you can fill out Form 4868 online and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form4868.
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What is Form 4868?
Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, is the IRS form that requests 6 more months (4 if out of the country and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR or 1040-SS.
The form is issued by the Internal Revenue Service under OMB No. 1545-0074. This 2025 edition covers the 2025 calendar year or another tax year that begins in 2025. It has two parts: Part I (Identification) with your name, address and Social Security numbers, and Part II (Individual Income Tax) with your estimated total tax liability, your total payments, the balance due and the amount you are paying.
Form 4868 extends the time to file, not the time to pay. Any tax not paid by the due date of your return accrues interest, and penalties may apply. The instructions also say the extension is automatic: you do not have to explain why you want it, and the IRS contacts you only if the request is denied.
An extension of time to file a 2025 calendar year income tax return also extends the time to file Form 709 or 709-NA for 2025, but not the time to pay gift and generation-skipping transfer (GST) tax, which is paid with Form 8892. Form 2350, Application for Extension of Time To File U.S. Income Tax Return, is the separate form for people who expect to meet the bona fide residence or physical presence test after the return's due date.
Who needs to file Form 4868?
You use Form 4868 if you cannot file your individual income tax return by its due date and need more time. It applies to filers of Form 1040, 1040-SR, 1040-NR or 1040-SS.
- U.S. citizens and residents who need an automatic extension of time to file.
- Taxpayers who are out of the country on the due date, meaning you live outside the United States and Puerto Rico and your main place of work is outside them, or you are in military or naval service on duty outside them. You get 2 extra months without filing anything and can use this form, with the box on line 8 checked, for 4 more months.
- Form 1040-NR filers who cannot file by the due date. If you did not receive wages subject to U.S. income tax withholding and your return is due June 15, 2026, check the box on line 9.
- Fiscal year taxpayers, who must file a paper Form 4868.
You do not need Form 4868 if you pay part or all of your estimated income tax electronically and indicate the payment is for an extension. Do not file it if you want the IRS to figure your tax or if you are under a court order to file your return by the due date. If you do not expect to meet the bona fide residence or physical presence test by the due date, the instructions point to Form 2350 instead.
When to file Form 4868
File Form 4868 by the due date of your Form 1040, 1040-SR, 1040-NR or 1040-SS. For a 2025 calendar year return, that is April 15, 2026 for most people. Fiscal year taxpayers file by the due date of the fiscal year return. If a disaster affected you, you may have additional time; see www.irs.gov/DisasterRelief.
If you are out of the country and a U.S. citizen or resident on the due date, you get 2 extra months to file and pay (until June 15, 2026 for a calendar year return) without asking. Interest is still charged on payments made after the original due date. File the form and check line 8 if you need the additional 4 months.
The IRS generally cannot extend the due date by more than 6 months, which is October 15, 2026 for most calendar year taxpayers. You can file your return any time before the extension expires. Do not attach a copy of Form 4868 to the return.
Documents you need
- A copy of your 2024 tax return, only if you e-file Form 4868 through tax software or a tax professional; you are asked for information from it to verify your identity.
- A check or money order, only if you choose to enclose a payment of your estimated tax with a paper Form 4868; the payment is optional.
How to fill out Form 4868
Enter the tax year
At the top, confirm calendar year 2025, or enter the beginning date in 2025 and the ending date if you use another tax year.
Enter your name and address
In Part I, line 1, enter your name(s) and address. For a joint return, put both spouses' names in the order they will appear on the return. To send correspondence elsewhere, enter that address, adding an agent's name if one acts for you.
Enter Social Security numbers
On line 2 enter your SSN; on line 3 enter your spouse's SSN if you plan to file jointly, with the first-shown SSN on line 2. If you file Form 1040-NR as an estate or trust, enter the EIN on line 2 and write "estate" or "trust" in the left margin.
Handle an ITIN if you have no SSN
If you have an ITIN, enter it wherever an SSN is requested. If you have none, enter "ITIN TO BE REQUESTED"; an ITIN is not needed to file Form 4868 but is needed for your return.
Estimate total tax on line 4
Enter the total tax liability you expect on your 2025 Form 1040, 1040-SR or 1040-NR (line 24) or Form 1040-SS (Part I, line 7). Enter -0- if you expect zero. If you round, round all amounts to whole dollars.
Enter expected payments on line 5
Enter total payments you expect to report: Form 1040, 1040-SR or 1040-NR line 33 (excluding Schedule 3, line 10), or Form 1040-SS Part I, line 12 (excluding line 9). Do not include the amount you are paying with this form.
Figure the balance due on line 6
Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.
Enter your payment on line 7
Enter the amount you are paying with the extension. If you cannot pay the full line 6 amount you still get the extension, but pay as much as you can to limit interest. Note any confirmation number for an electronic payment.
Check line 8 if out of the country
Check the box if you are out of the country on the due date of your return and are a U.S. citizen or resident.
Check line 9 if it applies
Check the box if you file Form 1040-NR, did not receive wages subject to U.S. income tax withholding, and your return is due June 15, 2026.
Review and download the completed PDF
Check every line and your numbers, then download or print the completed PDF from FillingPDF. Keep a copy and submit it through one of the channels described under How to submit.
How to submit Form 4868
You can request the extension by paying electronically and marking the payment as being for an extension, by e-filing Form 4868, or by mailing a paper Form 4868.
- Electronic payment: pay with IRS Direct Pay, your IRS online account, EFTPS, a debit or credit card, or a digital wallet such as Click to Pay, PayPal or Venmo, and indicate the payment is for an extension. You then do not need to file Form 4868. Keep your confirmation number. See www.irs.gov/Payments.
- E-file: use IRS e-file through tax software or a tax professional, or Free File at www.irs.gov/FreeFile. Keep the electronic acknowledgment. Do not mail the form unless you are paying by check or money order.
- Mail: fiscal year taxpayers must file on paper. With a payment, send it to Internal Revenue Service, P.O. Box 1302, Charlotte, NC 28201-1302 (AL, FL, GA, LA, MS, NC, SC, TN, TX) or P.O. Box 931300, Louisville, KY 40293-1300 (all other states and DC). Without a payment, send it to Department of the Treasury, Internal Revenue Service Center, at Austin, TX 73301-0045 (AL, FL, GA, LA, MS, NC, SC, TN, TX, AZ, AR, NM, OK), Kansas City, MO 64999-0045 (CT, DE, DC, IL, IN, IA, KY, ME, MD, MA, MN, MO, NH, NJ, NY, PA, RI, VT, VA, WV, WI) or Ogden, UT 84201-0045 (AK, CA, CO, HI, ID, KS, MI, MT, NE, NV, ND, OH, OR, SD, UT, WA, WY). Filers abroad, in American Samoa or Puerto Rico, or in other listed situations use the separate addresses at the end of the page 4 table.
Private delivery services cannot deliver to P.O. boxes; use the U.S. Postal Service for those, and see www.irs.gov/PDSStreetAddresses for street addresses. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Treating the extension as more time to pay. Form 4868 extends only the time to file; tax unpaid by the due date accrues interest and may bring penalties.
- Including the amount you are paying with Form 4868 on line 5. Line 5 is for payments you expect to report on your return, and the instructions say not to include this payment.
- Filing Form 4868 electronically as a fiscal year taxpayer. Fiscal year taxpayers must file a paper Form 4868.
- Sending a paper Form 4868 by private delivery service to an IRS P.O. box. These services cannot deliver there; use the U.S. Postal Service for P.O. box addresses.
- Attaching a copy of Form 4868 to your tax return when you file it. The instructions say not to.
- Attaching a reasonable-cause statement for late payment or late filing to Form 4868. The statement goes with the return, not with this form.
- Rounding only some amounts. If you round to whole dollars, you must round all amounts on the form.
- Entering an estimate on line 4 that is not reasonable; if the IRS later finds the estimate was not reasonable, the extension is null and void.
- Leaving an SSN blank when you have no ITIN. Enter "ITIN TO BE REQUESTED" wherever an SSN is requested.
Frequently asked questions
What is Form 4868 used for?
Form 4868 is the IRS application for an automatic extension of time to file a U.S. individual income tax return. It gives you 6 more months (4 if you are out of the country and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR or 1040-SS.
Does Form 4868 give me more time to pay my taxes?
No. Form 4868 extends only the time to file. Tax not paid by the due date of your return accrues interest until paid, and penalties may also apply. Any remittance you send with the extension is treated as a payment of tax.
What is the deadline to file Form 4868 for 2025?
File by the due date of your return, which for a 2025 calendar year return is April 15, 2026 for most people. The extension generally runs up to 6 months, to October 15, 2026 for most calendar year taxpayers.
Do I have to file Form 4868 if I pay electronically?
No. If you pay part or all of your estimated income tax electronically and indicate the payment is for an extension, the IRS processes the extension automatically. You should pay the entire estimated tax owed or you could be subject to a penalty.
Do I have to explain why I need an extension?
No. You do not have to explain why you are asking for the extension, and the IRS contacts you only if your request is denied.
Where do I mail Form 4868?
The address depends on where you live and whether you are paying. Payments go to P.O. Box 1302, Charlotte, NC 28201-1302 or P.O. Box 931300, Louisville, KY 40293-1300. Without payment, it goes to Austin, Kansas City or Ogden. See the table on page 4 of the form.
What if I live outside the United States?
If you are a U.S. citizen or resident and out of the country on the due date, you get 2 extra months to file and pay without filing anything. Check line 8 on Form 4868 if you need an additional 4 months to file.
Can I fill out Form 4868 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the IRS; you submit it through the IRS channels, such as mail, IRS e-file or an electronic payment.
Do I attach Form 4868 to my tax return?
No. When you file your return, do not attach a copy of Form 4868. Include any payment you made with the form on the line the return's instructions give, such as Schedule 3, line 10 for Form 1040, 1040-SR or 1040-NR.
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