What Form 4868 Is For

Form 4868 is your official request to the IRS for more time to file your 2018 individual income tax return. Think of it as a "hall pass" that gives you breathing room when you can't get your tax paperwork together by the April deadline. When you file Form 4868, you're asking the IRS for an automatic 6-month extension—moving your filing deadline from April 15, 2019, to October 15, 2019 (or April 17, 2019, to October 15, 2019, if you lived in Maine or Massachusetts due to state holidays).

It's important to understand what this form does—and doesn't do. Form 4868 extends your time to file your return, but it does not extend your time to pay any taxes you owe. If you owe money to the IRS, that payment is still due by the original April deadline, even if you get an extension to file. The IRS will automatically grant your extension request; you don't need to provide a reason, and they'll only contact you if your request is denied (which is rare). IRS Form 4868 (2018)

The form also automatically extends the deadline to file Form 709 (Gift and Generation-Skipping Transfer Tax Return) for 2018, though it doesn't extend the payment deadline for any gift taxes owed.

When You’d Use Form 4868

You would file Form 4868 before your original tax return deadline passes. Specifically, the form must be filed by April 15, 2019 (or April 17, 2019, for Maine and Massachusetts residents). Missing this deadline means you can't request an extension using Form 4868, and you'd face late filing penalties if you don't submit your actual tax return on time.

Common Scenarios

• Missing documents: You're still waiting for a K-1 from a partnership, corrected 1099 forms, or other critical tax documents
• Complex tax situations: You have investment income, rental properties, or business income that requires more time to calculate accurately
• Life events: You experienced a major life change (marriage, divorce, death in the family, job loss) that disrupted your tax preparation
• Out of the country: You're living or working abroad and need additional time, especially if you qualify for special tax treatment under the bona fide residence or physical presence tests

Important Note About Amended Returns

Form 4868 is not used for amended returns. If you've already filed your 2018 tax return and need to make corrections, you would use Form 1040-X (Amended U.S. Individual Income Tax Return), not Form 4868. The extension only applies to filing your original return. IRS Topic 304

Key Rules or Details for 2018

Understanding the specific rules for the 2018 tax year helps you avoid costly mistakes:

Filing Deadline

Form 4868 must be filed by April 15, 2019 (or April 17, 2019, in Maine/Massachusetts). The extended deadline for your actual tax return becomes October 15, 2019.

Payment Requirement

While you're not required to pay taxes when filing Form 4868, any tax owed is still due by April 15, 2019. If you don't pay at least 90% of your total 2018 tax liability by this date, you'll face late payment penalties and interest charges.

Reasonable Estimate Rule

You must provide a "reasonable estimate" of your total 2018 tax liability on line 4 of the form. If the IRS later determines your estimate wasn't reasonable (meaning you didn't make a good-faith effort based on available information), they can nullify your extension and charge you late filing penalties retroactively.

Automatic Approval

Your extension is automatically granted when you properly file Form 4868. You don't need to wait for IRS approval or receive confirmation (though you will get electronic acknowledgment if you e-file).

Special Rules for Those Out of the Country

If you're a U.S. citizen or resident living abroad on April 15, 2019, you automatically get a 2-month extension (until June 17, 2019) without filing any form. You can then file Form 4868 by that June deadline to get an additional 4 months, for a total extension to October 15, 2019. To qualify, your main workplace must be outside the U.S. and Puerto Rico, or you must be in military service stationed abroad. IRS Form 4868 Instructions (2018)

Three Ways to File

You can request your extension by (1) paying electronically and indicating the payment is for an extension, (2) e-filing Form 4868 through tax software or a tax professional, or (3) mailing a paper Form 4868 to the IRS.

Step-by-Step (High Level)

Here's how to complete and file Form 4868 for your 2018 taxes:

Step 1: Gather Your Information

Before starting, collect your 2017 tax return (you'll need it for e-filing verification), all 2018 income documents you've received so far (W-2s, 1099s, etc.), and information about any estimated tax payments you've already made.

Step 2: Estimate Your 2018 Tax Liability

This is the most critical step. Use the information available to make your best estimate of what you'll owe on your 2018 return. Include all expected income, deductions, and credits. Enter this amount on line 4 of Form 4868. If you expect to owe zero or receive a refund, enter "0."

Step 3: Calculate Payments Already Made

On line 5, enter the total of all payments you've already made toward your 2018 taxes. This includes federal tax withheld from your paychecks, estimated tax payments made during 2018, and any credits you're claiming.

Step 4: Determine Balance Due

Subtract line 5 from line 4. If you owe money (line 6 is positive), you should pay as much as possible to avoid penalties and interest. Enter the amount you're paying with the extension on line 7.

Step 5: Choose Your Filing Method

• Electronic payment without filing: Simply make a payment through IRS Direct Pay, Electronic Federal Tax Payment System (EFTPS), or by credit/debit card. Indicate it's for an extension. You'll receive a confirmation number—save it! You don't need to file Form 4868 if you use this method.
• E-file: Use tax software or work with a tax professional to electronically file Form 4868. You'll get an electronic acknowledgment.
• Paper filing: Complete Form 4868, attach a check or money order if making a payment (payable to "United States Treasury"), and mail it to the appropriate IRS address based on your state (listed on page 4 of the form instructions).

Step 6: Keep Records

Save your confirmation number (for electronic filers) or a copy of Form 4868 and proof of mailing (for paper filers). You'll need this documentation if questions arise.

Step 7: File Your Actual Return by October 15, 2019

Remember, the extension only gives you more time to file, not to pay. Complete your 2018 tax return and submit it by the extended deadline. When you file your return, report any payment made with Form 4868 on the appropriate line (Schedule 5, line 71 for Form 1040). IRS Form 4868 (2018)

Common Mistakes and How to Avoid Them

Mistake #1: Confusing Filing Extension with Payment Extension

This is the most frequent and costly error. Many taxpayers believe an extension to file also means an extension to pay taxes owed. It doesn't. Any tax due for 2018 must still be paid by April 15, 2019, or you'll owe interest and potentially penalties.
How to avoid it: Estimate what you owe and pay as much as possible with Form 4868, even if you can't pay the full amount.

Mistake #2: Making an Unreasonable Tax Estimate

Some taxpayers rush through line 4, putting down a wild guess or significantly underestimating their liability. If the IRS determines your estimate wasn't reasonable, they can invalidate your entire extension.
How to avoid it: Take time to make a thoughtful estimate using your available documents. Use your 2017 return as a baseline and adjust for 2018 changes in income, deductions, or life circumstances.

Mistake #3: Missing the Extension Deadline

Filing Form 4868 on April 16, 2019 (or later) won't help you—the extension request itself must be filed by the original deadline.
How to avoid it: Set reminders well before April 15. If you're cutting it close, use the electronic payment method, which is processed immediately and automatically grants your extension.

Mistake #4: Forgetting to Report Extension Payments on Your Tax Return

When you finally file your 2018 return, you must report any payment made with Form 4868. Otherwise, you won't get credit for that payment.
How to avoid it: Keep your Form 4868 confirmation with your tax records, and carefully follow your tax return instructions about where to enter extension payments (Schedule 5, line 71 for Form 1040).

Mistake #5: Filing Both Electronically and by Paper

If you e-file Form 4868, don't also mail a paper copy unless you're sending a check or money order payment. Duplicate filings can confuse IRS records.
How to avoid it: Choose one filing method and stick with it. If you e-file but want to pay by check, mail the payment with a completed paper Form 4868 as a voucher, noting that you filed electronically.

Mistake #6: Not Meeting the 90% Payment Threshold

To avoid the late payment penalty under an extension, you must pay at least 90% of your total 2018 tax liability by April 15, 2019 (through withholding, estimated payments, or payments with Form 4868).
How to avoid it: Run the numbers carefully. If you're close to the 90% threshold, consider paying a bit extra to ensure you meet it. IRS Form 4868 Instructions (2018)

What Happens After You File

Immediate Confirmation

If you e-file or pay electronically, you'll receive a confirmation number within minutes or hours. This is your proof that the extension was filed. If you mail a paper Form 4868, the postmark date serves as your filing date—use certified mail if you want proof of delivery.

Automatic Extension Granted

The IRS doesn't send you a separate approval letter. Once Form 4868 is properly filed, your extension to October 15, 2019, is automatic. The IRS will only contact you if there's a problem with your extension request, which is uncommon.

Interest Accrues

If you owe taxes and didn't pay the full amount by April 15, 2019, interest begins accumulating from that date until you pay. The IRS calculates interest daily at the federal short-term rate plus 3 percentage points. Interest charges apply even if you have a good reason for not paying on time.

Potential Penalties

Two types of penalties could apply:

• Late payment penalty: Generally 0.5% of unpaid taxes for each month (or part of a month) the tax remains unpaid, up to 25%. However, if you paid at least 90% of your 2018 tax by April 15, 2019, and pay the remainder with your return, you won't face this penalty.
• Late filing penalty: If you don't file your actual return by October 15, 2019, you'll face a late filing penalty of 5% of unpaid taxes per month (up to 25%). If your return is more than 60 days late, the minimum penalty is $210 or the balance due, whichever is smaller.

Filing Your 2018 Return

You have until October 15, 2019, to complete and submit your actual 2018 tax return. When you file, include any payment made with Form 4868 on the appropriate line of your return to get credit for it. The IRS will match your extension payment to your return using your Social Security number.

If You Can't File by October 15

Generally, the IRS can't extend your deadline beyond 6 months (October 15 for calendar year taxpayers). However, if you're living outside the country, you might qualify for additional time. See IRS Publication 54 for details about extensions for taxpayers abroad. IRS Topic 304

FAQs

Q1: Does filing Form 4868 increase my chances of being audited?

No. Requesting an extension is a routine part of tax administration. Millions of taxpayers file extensions every year, and doing so doesn't trigger any red flags or increase audit risk. The IRS understands that some returns require more time to prepare accurately.

Q2: Can I file an extension if I can't afford to pay my taxes?

Yes, absolutely. You should still file Form 4868 to extend your time to file, even if you can't pay what you owe. This prevents the late filing penalty, which is much steeper (5% per month) than the late payment penalty (0.5% per month). Pay as much as you can by April 15, and consider setting up a payment plan with the IRS for the remainder.

Q3: What if my spouse and I filed separate extension forms but want to file a joint 2018 return?

No problem. Enter the total of both extension payments on your joint return. Conversely, if you filed a joint Form 4868 but decide to file separate returns, you and your spouse can split the payment in any agreed amount, or one spouse can claim the entire payment.

Q4: I'm out of the country. Do I need to file Form 4868?

If you're a U.S. citizen or resident whose main workplace is outside the U.S. and Puerto Rico (or you're in military service abroad), you automatically get until June 17, 2019, to file without submitting Form 4868. If you need more time beyond June 17, you must file Form 4868 by that date, checking the box on line 8. This gives you until October 15, 2019. For even longer extensions (if you need to meet the bona fide residence or physical presence test), file Form 2350 instead. IRS Publication 54

Q5: What if I realize my extension estimate was wrong after I file Form 4868?

You don't need to file an amended Form 4868. The estimate on line 4 is just that—an estimate. What matters is that you made a reasonable good-faith effort with the information you had. When you file your actual 2018 return, you'll report your true tax liability, and the IRS will calculate any additional tax, interest, or penalties based on that final number.

Q6: Can I use Form 4868 to extend the deadline for my estimated tax payments?

No. Form 4868 only extends the deadline for filing your tax return. Estimated tax payments have their own schedule (generally quarterly: April 15, June 15, September 15 of the tax year, and January 15 of the following year). These estimated payment deadlines are not affected by filing an extension.

Q7: If I e-file my extension, how will I know it was received?

You'll receive an electronic acknowledgment from the IRS shortly after submitting Form 4868 through tax software or a tax professional. This acknowledgment confirms the IRS received your extension. Save this confirmation with your tax records. If you pay electronically without filing a form, you'll receive a confirmation number—that payment and confirmation number serve as your extension. IRS Form 4868 (2018)

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