IRS Form 4868 Tax Extension Guide 2026

Filing taxes on time can be overwhelming, especially when you need more time to organize your financial documents or face unexpected personal or business circumstances. Thankfully, the IRS allows individuals to request extra time by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. This guide covers everything you need to know about Form 4868, including eligibility, deadlines, line-by-line instructions, penalties, and frequently asked questions.

Highlights of Content

What is Form 4868?

Form 4868 is an IRS form that provides an automatic 6-month extension to file your federal individual income tax return. By filing this form, taxpayers can move their filing deadline from April 15, 2026, to October 15, 2026.

It is important to note that Form 4868 extends the time to file, not the time to pay taxes. Any taxes owed must still be estimated and paid by the original filing deadline to avoid penalties and interest.

Who Must File Form 4868?

Not all taxpayers need Form 4868, but it’s highly useful for those unable to meet the original filing deadline. The following categories of taxpayers often file this extension:

1. Individual Taxpayers

Any U.S. citizen or resident required to file Form 1040 but unable to do so by April 15 can use Form 4868 to receive an extension.

2. Sole Proprietors

Sole proprietors who report income and expenses on Schedule C attached to Form 1040 can request more time to gather business records before filing.

3. Single-Member LLCs

Since single-member LLCs are taxed as disregarded entities, they report income on the owner’s Form 1040. Filing Form 4868 gives them the same extension benefits.

4. Certain U.S. Citizens and Resident Aliens Abroad

U.S. citizens and resident aliens living abroad automatically receive a two-month extension (until June 15) without filing Form 4868. However, filing Form 4868 provides them with an additional four months, extending the deadline to October 15.

What Type of Tax Forms Can Extend Using Form 4868?

Form 4868 applies to most federal individual income tax returns, including:

Form 1040 – U.S. Individual Income 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 – Self-Employment Tax Return (U.S. Territories)

When is the Deadline to File Form 4868?

For U.S. taxpayers: The deadline is April 15, 2026 (Tax Day).
Taxpayers who are out of the country: Automatic two-month extension to June 15, 2026, but filing Form 4868 extends the deadline to October 15, 2026. File this form and be sure to check the box on line 8 if you need an additional 4 months to file your return.

Special Rules for Taxpayers Abroad

If you are a U.S. citizen or resident living abroad, you may qualify for special tax treatment if you meet the bona fide residence test or the physical presence test. If you do not expect to meet either of these tests by the regular due date of your return, you should request additional time to file by submitting Form 2350, Application for Extension of Time to File U.S. Income Tax Return. This extends your filing deadline until after you are expected to meet the required test.

Who is Considered “Out of the Country”?

You are considered to be out of the country if:

You live outside the United States and Puerto Rico, and your main place of business or employment is also outside these territories, or
You are in the U.S. military or naval service and stationed on duty outside the United States and Puerto Rico.

Even if you qualify as “out of the country,” you may still claim the extension even when physically present in the U.S. or Puerto Rico on the return’s due date.

For more details, see IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

Special Rules for Form 1040-NR Filers

If you are a nonresident alien who must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return, and cannot file by the due date, you should use Form 4868 to request an extension.

You must file Form 4868 by the original due date of the return.
If you did not receive wages subject to U.S. income tax withholding and your return is due on June 15, 2026, check the box on Line 9 of Form 4868.

For complete guidance on extensions for nonresident taxpayers, consult IRS Publication 519, U.S. Tax Guide for Aliens.

What Information is Required to File Form 4868?

To successfully file Form 4868, you need:

Name and address (as shown on your tax return).
Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
Estimated total tax liability for the year.
Total payments already made (withholding, estimated payments, credits).
Balance due (if any).
Amount you are paying with the extension request.

How to Complete Form 4868?

Line 1 & 2 – Enter your full legal name and address.
Line 3 – Provide your Social Security Number (SSN) or ITIN. If married filing jointly, include both spouses’ SSNs.
Line 4 – Enter your estimated total tax liability for the year. Use records or tax software to make a reasonable estimate.
Line 5 – Enter total payments already made through withholding and estimated tax payments.
Line 6 – Subtract Line 5 from Line 4 to calculate balance due.
Line 7 – Enter the amount you are paying with the form. You are encouraged to pay as much as possible to avoid penalties.
Line 8 – Check if you are a U.S. citizen or resident alien living outside the U.S.
Line 9 – Indicate if you file Form 1040-NR and did not receive wages subject to U.S. withholding.

Filing Options for Form 4868 Extension

Taxpayers can file Form 4868 in several ways:

E-file with IRS Free File – Available to individuals making below a certain income threshold.
Tax software providers – Many software platforms allow electronic submission of Form 4868.
Through a tax professional – CPAs or enrolled agents can file on your behalf.
Paper filing – Print and mail the completed Form 4868 to the appropriate IRS address.

Where to Mail Extension Form 4868?

If you choose to mail your extension, the IRS provides specific addresses based on your state of residence and whether you are enclosing a payment. Typically:

With payment: Mail to the IRS address listed for payments.
Without payment: Mail to the IRS address for extension requests only.

If you live in	If you’re making a payment, send Form 4868 to the Internal Revenue Service:	If you’re not making a payment, send Form 4868 to the Department of the Treasury, Internal Revenue Service Center:
Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas	P.O. Box 1302, Charlotte, NC 28201-1302	Austin, TX 73301-0045
Arizona, New Mexico	P.O. Box 802503, Cincinnati, OH 45280-2503	Austin, TX 73301-0045
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin	P.O. Box 931300, Louisville, KY 40293-1300	Kansas City, MO 64999-0045
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
Arkansas, Oklahoma	P.O. Box 931300, Louisville, KY 40293-1300	Austin, TX 73301-0045
Pennsylvania	P.O. Box 802503, Cincinnati, OH 45280-2503	Kansas City, MO 64999-0045
A foreign country, American Samoa, or Puerto Rico, or are excluding 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 nonpermanent resident of Guam or the U.S. Virgin Islands.	P.O. Box 1303, Charlotte, NC 28201-1303	Austin, TX 73301-0215
All foreign estate and trust Form 1040-NR filers	P.O. Box 1303, Charlotte, NC 28201-1303 USA	Kansas City, MO 64999-0045 USA
All other Form 1040-NR and 1040-SS filers	P.O. Box 1302, Charlotte, NC 28201-1303 USA	Austin, TX 73301-0215 USA

(Taxpayers should verify current IRS mailing addresses each year on the IRS website.)

What are the Penalties for Late Filing of Form 4868?

Filing Form 4868 prevents the failure-to-file penalty, but it does not prevent the failure-to-pay penalty. Key penalties include:

Failure-to-File Penalty: 5% of unpaid taxes for each month the return is late, up to 25%.
Failure-to-Pay Penalty: 0.5% of unpaid taxes per month, capped at 25%.
Interest: Accrues on unpaid taxes from the original due date until paid in full.

FAQs on IRS Form 4868

Q1. How do I know if my extension was accepted?
If you file electronically, you’ll receive an IRS confirmation notice. Paper filers can call the IRS to verify.

Q2. Do I need to provide a reason for applying for a Form 4868 extension?

No. The IRS does not require you to give a reason when filing Form 4868. It’s an automatic 6-month extension, granted as long as you submit the form on time with a proper estimate of your tax liability. You must, however, pay any balance due by the original deadline to avoid penalties and interest.

Q3. Can I extend the extension after the deadline?
No. The IRS only grants one automatic extension of six months. Returns must be filed by October 15, 2026.

Q4. Does the extension also apply to tax payments?
No. Payments are still due by April 15, 2026. The extension only applies to filing paperwork.

Q5. Can I pay my balance tax due while filing Form 4868?
Yes. You can make a payment via check, electronic funds withdrawal, IRS Direct Pay, or debit/credit card when filing the extension.

Q6. What are all the payment options to pay balance tax due?

IRS Direct Pay
Electronic Federal Tax Payment System (EFTPS)
Debit or credit card
Check or money order by mail
Same-day wire transfer

Q7. What is the difference between Form 7004 and Form 4868?

Form 7004 is used by businesses to extend the deadline for filing business tax returns.
Form 4868 is used by individuals to extend the deadline for personal income tax returns.

Q8. What is the perfection period?
The IRS allows a short “perfection period” (usually 5 business days for e-filed returns) to correct certain errors if your extension is rejected. This ensures your extension request is still considered timely.