Purpose
Form 4868 provides an automatic 6-month extension to file your 2019 individual income tax return (Forms 1040, 1040-SR, 1040-NR, 1040-NR-EZ, 1040-PR, 1040-SS) or 2019 Form 709 gift/generation-skipping transfer (GST) tax return. The extension moves your filing deadline from April 15, 2020, to October 15, 2020. Payment of any estimated tax owed is optional but strongly recommended to minimize interest charges and avoid late payment penalties that begin accruing from the original April 15, 2020, deadline.
Step-by-Step Filing Instructions
Step 1: Verify Your Eligibility
Confirm you are filing for the calendar year 2019 or a fiscal year beginning in 2019. Do not file Form 4868 if you are under a court order requiring you to file by the regular due date or if you want the IRS to calculate your tax for you.
Step 2: Complete Your Identification Information
Enter your name and address exactly as they will appear on your 2019 tax return. For joint filers, list both spouses’ names in the same order you will use on your return. Provide your Social Security Number on line 2 and your spouse’s SSN on line 3 if filing jointly. Nonresident or resident aliens without an SSN should enter “ITIN TO BE REQUESTED” and apply for an Individual Taxpayer Identification Number using Form W-7 before filing your return.
Step 3: Estimate Your Total Tax Liability
On line 4, enter your estimated total tax liability for 2019. This corresponds to Form 1040/1040-SR line 16, Form 1040-NR line 61, Form 1040-NR-EZ line 17, Form 1040-PR line 6, or Form 1040-SS line 6. Make your estimate as accurate as possible using available information. If the IRS determines your estimate was unreasonable, your extension may be voided. Enter zero if you expect no tax liability.
Step 4: Calculate Your Total Expected Payments
On line 5, enter the total payments you expect to report on your 2019 return, including federal income tax withholding, estimated tax payments, and any overpayment from prior years applied to 2019. Reference Form 1040/1040-SR line 19 (excluding Schedule 3 line 10), Form 1040-NR line 71 (excluding line 66), Form 1040-NR-EZ line 21, Form 1040-PR line 11, or Form 1040-SS line 11. Do not include any payment you are making with this Form 4868 on line 5.
Step 5: Determine Your Balance Due
Subtract line 5 from line 4 and enter the result on line 6. If line 5 exceeds line 4, enter zero. This balance represents your estimated unpaid tax. Your extension is approved automatically, regardless of whether you owe a balance. However, any unpaid amount will accrue interest from April 15, 2020, until it is paid in full.
Step 6: Decide Whether to Make a Payment
Enter any payment amount on line 7. While payment is optional, paying at least 90% of your total tax liability by April 15, 2020, helps you avoid the late payment penalty if you pay the remaining balance when you file your return. Choose your payment method: electronic payment (Direct Pay, EFTPS, debit/credit card) with confirmation number, check or money order mailed with your form, or no payment at this time.
Step 7: Check the Out-of-Country Box If Applicable
Check the box on line 8 if you are out of the country on April 15, 2020. You qualify if you are a U.S. citizen or resident and your main place of work 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. Out-of-country taxpayers receive an automatic 2-month extension to June 15, 2020. Checking this box requests an additional 4 months, extending your deadline to October 15, 2020. Interest on unpaid taxes continues to accrue from April 15, 2020.
Step 8: Complete Line 9 for Certain Nonresident Filers
If you are filing Form 1040-NR or 1040-NR-EZ and did not receive wages subject to U.S. tax withholding, and your return is due June 15, 2020, check the box on line 9. This signals your modified extension timeline as a nonresident alien without U.S. employment income.
Step 9: Choose Your Filing Method and Submit by Deadline
File Form 4868 by April 15, 2020, for calendar year 2019 returns. Taxpayers must file by their original fiscal year due date and are required to submit a paper Form 4868. You can file electronically through IRS e-file or tax software without needing to mail a paper copy unless you are paying by check or money order. If filing electronically and paying by check or money order, mail your payment with a paper Form 4868 as a payment voucher. Use the appropriate mailing address from the Where To File table based on your state and whether you are including a payment.
Step 10: Report Your Extension Payment on Your Tax Return
When you file your 2019 return, report any payment made with Form 4868 on the appropriate line: Form 1040/1040-SR Schedule 3 line 10, Form 1040-NR line 66, Form 1040-NR-EZ line 21, Form 1040-PR line 11, or Form 1040-SS line 11. Do not attach a copy of Form 4868 to your return. If you and your spouse each filed separate extension forms but later file jointly, enter the combined payment amount. If you filed Form 4868 jointly but later filed separately, you may enter the total amount on either a separate return or divide it between you in any agreed-upon manner.
Important Reminders
Extension Approval Process
Your extension is automatic and does not require IRS approval. You will not receive written confirmation unless your request is denied. Keep your electronic filing acknowledgment or payment confirmation number for your records.
Interest Charges
Interest accrues on any unpaid balance from April 15, 2020, until the tax is paid in full, regardless of your extension approval or whether you had reasonable cause for late payment. The IRS compounds interest daily at the current federal rate.
Late Payment Penalty
The late payment penalty is 0.5% of the unpaid tax for each month or part of a month the tax remains unpaid, with a maximum penalty of 25%. The penalty accrues from April 15, 2020. You are considered to have reasonable cause and can avoid this penalty if you pay at least 90% of your total tax liability by April 15, 2020, through withholding, estimated payments, or Form 4868 payment, and pay the remaining balance when you file your return.
Late Filing Penalty
If you file your return after the extended deadline without reasonable cause, you may owe a late filing penalty of 5% of the unpaid tax for each month or part of a month your return is late, up to 25%. If your return is more than 60 days late, the minimum penalty is the lesser of $330 or 100% of the unpaid tax.
Special Considerations
Gift and GST Tax Returns
An extension for your 2019 income tax return automatically extends the time to file Form 709 (gift and GST tax return) for 2019. However, this extension does not extend the time to pay any gift or GST tax owed. Payment remains due April 15, 2020, and late payment will result in interest and penalties. Use Form 8892 if you need to request a filing extension for Form 709 when not filing Form 4868 for your income tax return, or to make gift/GST tax payments.
Out-of-Country Taxpayers
If you qualify as out of the country, you automatically receive a 2-month extension to June 15, 2020, without filing Form 4868. Filing Form 4868 with the line 8 box checked provides an additional 4 months to October 15, 2020. If you expect to qualify for the foreign earned income exclusion or foreign housing exclusion but will not meet the bona fide residence test or physical presence test by your return due date, consider filing Form 2350 instead for a longer extension.
Electronic vs. Paper Filing
If you pay electronically and indicate the payment is for an extension, you do not need to file Form 4868 separately. Your extension processes automatically when you make an electronic payment. Taxpayers must file paper Form 4868 for the fiscal year, regardless of the payment method.
Record Retention
Maintain copies of your Form 4868, payment confirmations, and any supporting documentation to establish reasonable cause if penalties are assessed. These records protect you during IRS audits or penalty disputes and demonstrate your good-faith effort to comply with tax obligations.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
