Form 4868 Filing Instructions
Form 4868 Automation Extension
You can get an automatic extension of time to file your tax return by filing Form 4868 electronically. If you think you may owe tax when you file your return, you’ll need to estimate your total tax liability and subtract how much you’ve already paid (lines 4, 5, and 6 below). Form 4868 Is used to apply for 6 more months (4 if “out of the country” (defined later under Taxpayers who are out of the country) and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS.
File Form 4868 by April 18th, or (April 19th, if you live in Maine or Massachusetts). Fiscal year taxpayers file Form 4868 by the original due date of the fiscal year return.
Part I – Identification
Box 1: Enter your name(s) and address. If you plan to file a joint return, include both spouses’ names in the order in which they will appear on the return.
If you want correspondence regarding this extension to be sent to you at an address other than your own, enter that address. If you want the correspondence sent to an agent acting for you, include the agent’s name (as well as your own) and the agent’s address.
If you changed your name after you filed your last return because of marriage, divorce, etc., be sure to report this to the Social Security Administration before filing Form 4868. This prevents delays in processing your extension request. If you changed your mailing address after you filed your last return, you should use Form 8822, Change of Address, to notify the IRS of the change. Showing a new address on Form 4868 won’t update your record.
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Box 2: Enter your SSN
If you’re filing Form 1040-NR as an estate or trust, enter your Employer Identification Number (EIN) instead of an SSN on line 2. In the left margin, next to the EIN, write “estate” or “trust.” IRS Individual Taxpayer Identification Numbers (ITINs) for aliens.
Box 3: If you plan to file a joint return, enter on line 2 the Social Security Number (SSN) that you’ll show first on your return and on box 3 enter your spouse’s SNN.
If you’re a nonresident or resident alien and you don’t have and aren’t eligible to get an SSN, you must apply for an ITIN. Although an ITIN isn’t required to file Form 4868, you’ll need one to file your income tax return. For details on how to apply for an ITIN, see Form W-7 and its instructions. If you already have an ITIN, enter it wherever an SSN is requested. If you don’t have an ITIN, enter “ITIN TO BE REQUESTED” wherever an SSN is requested.
Caution: An ITIN is for tax use only. It doesn’t entitle you to social security benefits or change your employment or immigration status under U.S. law.
Part II – Individual Income Tax
Individual Income Tax Rounding off to whole dollars. You can round off cents to whole dollars on Form 4868. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
Box 4: Estimate of Total Tax Liability for the tax period that is being filed. Enter on box 4 the total tax liability you expect to report on your tax period that is being filed:
- Form 1040, 1040-SR, or 1040-NR, line 24;
- Form 1040-PR, line 6; or
- Form 1040-SS, line 6. If you expect this amount to be zero, enter -0-.
Caution: Make your estimate as accurate as you can with the information you have. If we later find that the estimate wasn’t reasonable, the extension will be null and void.
Box 5: Estimate of Total Payments for the tax period that is being filed. Enter on line 5 the total payments you expect to report on the tax period that is being filed:
- 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.
Caution: For Forms 1040-PR and 1040-SS, don’t include on line 5 the amount you’re paying with this Form 4868.
Box 6: Balance Due Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.
Box 7: Amount you are paying If you find you can’t pay the amount shown on line 6. You can still get the 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. See Late Payment Penalty, earlier.
Box 8: Out of the Country. If you’re out of the country on the regular due date of your return, check the box on line 8. “Out of the country” is defined as Taxpayers who are out of the country, earlier.
Box 9: Form 1040-NR Filers. If you didn’t receive wages subject to U.S. income tax withholding, and your return is due June 15, 2023, check the box on line 9.
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