NOTICE: Taxpayers will have until Tuesday, April 17 to file and pay,
because the 15th falls on Sunday, and April 16th is Emancipation day, a legal holiday
in the District of Columbia. See the IRS News Release
here. File
Form 4868 if you need an
extension of time to file. Note that the dates for filing your tax returns that are printed
in the IRS instructions and the IRS forms are NOT accurate. The IRS has admitted that these
forms and instructions were approved for printing before they discovered that the District
of Columbia celebrates Emancipation Day.
If you are not able to file your federal individual income tax
return by the due date, you may be able to get an automatic 6-month extension of
time to file. To do so, you must file Form
4868, Application for Automatic Extension of Time To File
U.S. Income Tax Return (51K) Adobe PDF, by the due date for
filing your calendar year return (usually April 15, but April 17th this year) or
fiscal year return. This form is also available
en español.
Example: If your return is due on April 17, 2007, you will
have until October 17, 2007, to file.
Complete Form 4868 to use as a worksheet. If you think you may owe tax when you file
your return, you will need to estimate your total tax liability and subtract how much
you have already paid (lines 4, 5, and 6).
For more information about e-filing the Form 4868, go to www.irs.gov.
If you think you may owe tax and wish to make a payment, you can pay by electronic
funds withdrawal using option 1 (see next paragraph) or you can pay by credit card using
option 2 (see next paragraph). See options 1 and 2 on this page for details.
Each service provider will charge a convenience fee based on the amount of the tax
payment you are making. Fees may vary between service providers. You will be told what
the fee is during the transaction and will have the option to continue or cancel the
transaction. You can also obtain the convenience fee by calling the providers’ toll-
free automated customer service numbers or visiting their websites. Do not add the
convenience fee to your tax payment.
When you file your return.
Enter any payment you made related to the extension of time to file onForm 1040, line 69. If you file Form 1040EZ or Form 1040A, include that
payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 43. Also enter “
Form 4868” and the amount paid in the space to the left of line 9 or line 43.
Payment of tax. An extension of time to file does not mean you have an extension of time to pay any tax due. You must estimate your tax due. You do not have to send in any payment of tax due when you file Form 4868. However, if you pay the tax after the regular due date, you will be charged interest from the regular due date to the date the tax is paid. You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due.
If you file Form 4868 electronically, you can make your tax payment by authorizing an electronic funds withdrawal (direct debit) from your checking or savings account or by using a credit card.
For more details on how to pay the tax due, see the Form 4868 instructions.
Exception. If you are a member of the Armed Forces, you may qualify to defer (delay) payment of income tax that becomes due before or during your military service. You must notify the Internal Revenue Service that your ability to pay the income tax has been materially affected by your military service.
Your income tax will be deferred for a period not to exceed 180 days after termination or release from military service. If you pay the income tax in full by the end of the deferral period, you will not be charged interest or penalty for that period.
This exception does not apply to the employee's share of social security and Medicare taxes you may owe.
For more information see Not in a combat zone under Extension of Deadline, in IRS Publication 3.
TIP: If you are unable to pay the tax owed by the end of the extension period, you may want to file Form 9465, Installment Agreement Request, to arrange an installment payment
agreement with the IRS that reflects your ability to pay the tax owed.
Extensions for Individuals
- Form 4868 Application for Automatic Extension of Time to File U.S. Income Tax Return (51K) Adobe PDF
- Form 2350 Application for Extension of Time to File U.S. Individual Income Tax Return (For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment) (42K) Adobe PDF
Extensions for Corporations, Partnerships, REMICs, and Certain Trusts
- Form 7004, Application for Automatic 6-Month Extension of Time To File Certain Business Income Tax, Information, and Other Returns (66K) Adobe PDF
- Form 1138, Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback (27K) Adobe PDF
Other Extension Forms
- Form 2350 Application for Extension of Time to File U.S. Individual Income Tax Return (For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment) (42K) Adobe PDF
- Form 4768 Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes (32K) Adobe PDF
- Form 5558 Application for Extension of Time to File Certain Employee Plan Returns (32K) Adobe PDF
- Form 8809 Application for Extension of Time to File Information Returns (32K) Adobe PDF
Individuals LIVING Outside the United States
Automatic 2-month extension. You are allowed an automatic
2-month extension to file your return and pay any federal income tax that
is due if you are a U.S. citizen or resident, and on the regular due date
of your return:
- You are living outside of the United States and Puerto Rico and your
main place of business or post of duty is outside the United States
and Puerto Rico, or
- You are in military or naval service on duty outside the United
States and Puerto Rico.
If you use a calendar year, the regular due date of
your return is April 15. Even if you are allowed an extension, you will
have to pay interest on any tax not paid by the regular due date of your return.
Married taxpayers. If you file a joint return, either you
or your spouse can qualify for the automatic extension. If you and your
spouse file separate returns, this automatic extension applies only
to the spouse who qualifies for it.
How to get the extension. To use this automatic 2-month
extension, you must attach a statement to your return explaining which
of the two situations listed earlier qualified you for the extension.
Automatic 6-month extension.
If you are not able to file your return by the due date, you generally can get an automatic 6-month
extension of time to file (but not of time to pay). To get this automatic extension, you must file a
paper Form 4868 or use IRS e-file (electronic filing). For more information about filing electronically,
see E-file options, later.
The form must show your properly estimated tax liability based on the
information available to you.
CAUTION: You may not be eligible. You cannot use the automatic 6-month
extension of time to file if:
- You want the IRS to figure your tax, or
- You are under a court order to file by the regular due date.
E-file options.
There are two ways you can use e-file to get an extension of time to file. Complete Form
4868 to use as a worksheet. If you think you
may owe tax when you file your return, use Part II of the form to estimate your balance due. If you
e-file Form 4868 to the IRS, do not also send a paper Form 4868.
- E-file using your personal computer or a tax professional. You can use a tax software package with
your personal computer or a tax professional to file Form 4868 electronically. You will need to provide certain
information from your tax return for 2005. If you wish to make a payment by electronic funds withdrawal, see the i
instructions for Form 4868.
- E-file and pay by credit card. You can get an extension by paying part or all of your estimate of
tax due by using a credit card. You can do this by phone or over the Internet. You do not File Form 4868. For more
information, see the instructions for your tax return.
When to file. Generally,
you must request the 6-month extension by the regular due date of
your return.
Previous 2-month extension.
If you cannot file your return within the automatic 2-month extension period,
you generally can get an additional 4 months to file your return, for
a total of 6 months. The 2-month period and the 6-month period start at the
same time. You do not have to request the additional 4 months until the
new due date allowed by the 2-month extension.
The additional 4 months of time to file (unlike the original
2-month extension) is not an extension of time to pay. You must make an
accurate estimate of your tax based on the information available to you. If you
find you cannot pay the full amount due with Form 4868,you can still get the
extension. You will owe interest on the unpaid amount.
You also may be charged a penalty for paying the tax late unless
you have reasonable cause for not paying your tax when due. Interest and
penalties are assessed (charged) from the original due date of your return.
Additional extension of time for taxpayers out of the country.
In addition to the 6-month extension, taxpayers who are out of the country can request a
discretionary 2-month additional extension of time to file their returns (to December 15
for calendar year taxpayers).
To request this extension, you must send the Internal Revenue Service a
letter explaining the reasons why you need the additional 2 months. Send the letter by
the extended due date (October 15 for calendar year taxpayers) to the following address:
Internal Revenue Service Center
Austin, TX 73301-0215
You will not receive any notification from the Internal Revenue Service
unless your request is denied for being untimely. The discretionary 2-month additional
extension is not available to taxpayers who have an approved extension of time to file on
Form 2350, discussed next.
Extension of time to meet tests.
You generally cannot get an extension of more than 6 months. However, if you are outside the United States and meet
certain tests, you may be able to get a longer extension.
You can get an extension of more than 6 months to file your tax
return if you need the time to meet either the bona fide residence test or the
physical presence test to qualify for either the foreign earned income
exclusion or the foreign housing exclusion or deduction.The tests, the
exclusions, and the deduction are explained in chapter 4 of Publication 54.
You should request an extension if all three of the following
apply.
- You are a U.S. citizen or resident.
- You expect to meet either the bona fide residence test or the
physical presence test, but not until after your tax return is due.
- Your tax home is in a foreign country (or countries) throughout
your period of bona fide residence or physical presence, whichever
applies.
If you are granted an extension, it generally will be to 30
days beyond the date on which you can reasonably expect to qualify under
either the bona fide residence test or the physical presence test. However,
if you have moving expenses that are for services performed in 2 years,
you may be granted an extension to 90 days beyond the close of the year
following the year of first arrival in the foreign country.
How to get an extension. To obtain an extension,
you should file Form 2350 with the Internal Revenue Service Center,
Austin, TX 73301-0215, or the local IRS representative, or other IRS
employee.
You must file Form 2350 by the due date for filing your return.
Generally, if both your tax home and your abode are outside the United
States and Puerto Rico on the regular due date of your return and you file
on a calendar year basis, the due date for filing your returnis June 15.
What if tests are not met.
If you obtain an extension and unforeseen events make it impossible for you to
satisfy either the bona fide residence test or the physical presence test, you
should file your income tax return as soon as possible because you must pay
interest on any tax due after the regular due date of the return (even though
an extension was granted).
CAUTION:
You should make any request for an extension early, so that if it is denied you
still can file your return on time. Otherwise,if you file late and additional
tax is due, you may be subject to a penalty.
Return filed before test is met.
If you file a return before
you meet the bona fide residence test or the physical presence test, you must
include all income from both U.S. and foreign sources and pay the tax on that
income. If you meet either of the tests later and qualify for the foreign
earned income exclusion, the foreign housing exclusion, or the foreign housing
deduction, you can file a claim for refund of tax on Form 1040X. The refund
will be the difference between the amount of tax already paid and the tax
liability as figured after the exclusion or deduction.
Additional Extension of Time for
Taxpayers Out of the Country
All taxpayers are generally entitled to an automatic 6-month extension of
time to file their returns by filing Form 4868,
Application for Automatic Extension of Time To File U.S. Individual Income Tax
Return, also available en español,
with the Internal Revenue Service.
In addition to this 6-month extension, taxpayers who are out of the country
(as defined in the Form 4868 instructions) can request a discretionary 2-month
additional extension of time to file their returns (to December 15 for calendar
year taxpayers).
To request this extension, you must send the Internal Revenue Service a letter
explaining the reasons why you need the additional 2 months. Send the letter by
the extended due date (October 15 for calendar year taxpayers) to the following
address:
Internal Revenue Service Center
Austin, TX 73301-0215
USA
You will not receive any notification from the Internal Revenue Service unless
your request is denied for being untimely.
The discretionary 2-month additional extension is not available to taxpayers
who have an approved extension of time to file on Form 2350 (for U.S. citizens
and resident aliens abroad who expect to qualify for special tax treatment).
Individuals Serving in a Combat Zone
Extension of Deadline
The time for taking care of certain tax matters can be postponed. These postponements are
referred to as “extensions of deadlines.”
The deadline for IRS to take certain actions, such as collection and examination actions,
may also be extended.
Service That Qualifies for an Extension of Deadline
The deadline for filing tax returns, paying taxes, filing claims for refund, and taking other actions with the IRS is automatically
extended if any
of the following statements is true.
- You serve in the Armed Forces in a combat zone or you have qualifying service outside of a combat zone.
You serve in the Armed Forces in a qualified hazardous duty area or are deployed overseas away from your permanent duty station
in support
of operations in a qualified hazardous duty area, but your deployment station is outside the qualified hazardous duty area.
(In the rest of this
discussion, the term “combat zone” includes a qualified hazardous duty area.)
-
You serve in the Armed Forces on deployment outside the United States away from your permanent duty station while participating
in a
contingency operation.
A contingency operation is a military operation that is designated by the Secretary of Defense or results
in calling members of the uniformed services to active duty (or retains them on active duty) during a war or a national emergency
declared by the
President or Congress.
See Combat Zone, earlier,
for the beginning dates for the Afghanistan area combat zone, the Kosovo area combat zone, the Persian Gulf area combat zone,
and the qualified hazardous duty areas.
Missing status. Time in a missing status (missing in action or prisoner of war) counts as time in a combat zone or a
contingency operation.
Support personnel. Deadlines are also extended if you are serving in a combat zone or a contingency operation in support
of the Armed Forces. This applies to Red Cross personnel, accredited correspondents, and civilian personnel acting under the direction
of the Armed Forces in support of those forces.
Spouses. Spouses of individuals who served in a combat zone or contingency operation are entitled to the same deadline
extensions with two exceptions.
- The extension does not apply to a spouse for any tax year beginning more than 2 years after the date the area ceases to be a
combat zone or the operation ceases to be a contingency operation.
- The extension does not apply to a spouse for any period the qualifying individual is hospitalized in the United States for
injuries incurred in a combat zone or contingency operation.
Length of Extension.
Your deadline for taking actions with the IRS is extended for 180 days after the later of:
-
The last day you are in a combat zone, have qualifying service outside of the combat zone, or serve in a contingency operation
(or the last
day the area qualifies as a combat zone or the operation qualifies as a contingency operation), or
-
The last day of any continuous qualified hospitalization
(defined later) for injury from service in the combat zone or contingency operation or while performing
qualifying service outside of the combat zone.
In addition to the 180 days, your deadline is extended also by the number of days that were left for you to take the
action with the IRS when you
entered a combat zone (or began performing qualifying service outside the combat zone) or began serving in a contingency operation.
If you entered the
combat zone or began serving in the contingency operation before the period of time to take the action began, your deadline
is extended by the entire
period of time you have to take the action. For example, you had 3½ months (January 1 - April 15, 2006) to file your 2005
tax
return. Any days of this 3½ month period that were left when you entered the combat zone (or the entire 3½ months if you
entered the combat zone by January 1, 2006) are added to the 180 days when determining the last day allowed for filing your
2005 tax return.
For more information see IRS Publication 3
SEARCH:
You can search for information in the entire Tax Prep Help section, or in the entire site. For a more focused search, put your search word(s) in quotes.
Tax Prep Help Main | Home
