Form 4868 — 2021 Tax Year Checklist
What This Form Does
Form 4868 requests a 6-month automatic extension to file your 2021 individual income tax return (4 months if out of the country and a U.S. citizen or resident). The 2021 version aligns tax liability estimation with the final 2021 tax rates under the Tax Cuts and Jobs Act.
An extension of time to file your 2021 calendar year income tax return also extends the time to file Form 709 for 2021. This extension does not extend the time to pay any gift and generation-skipping transfer tax you may owe for 2021.
Filing Deadline Requirements
Verify Filing Deadline: April 18, 2022 (April 19 if Maine or Massachusetts resident)
You must file Form 4868 by this date to obtain an automatic extension. Fiscal year taxpayers file by their original fiscal year return due date. Out-of-country U.S. citizens or residents may claim 2 additional months to June 15, 2022, without filing Form 4868, but must file Form 4868 if seeking the full 4-month out-of-country extension to October 17, 2022.
Total Time Allowed
The IRS generally cannot extend the due date of your return for more than 6 months (October 17, 2022, for most calendar year taxpayers). An exception may exist if you live out of the country.
Form Identification and Tax Liability Estimation
Establish Primary Return Form Type
Identify the correct base return to determine the total tax liability, reference line, and payment reporting instruction. Line 4 (tax liability) and Line 5 (total payments) entries vary by return type:
- Form 1040/1040-SR/1040-NR report line 24 for liability and line 33 (excluding Schedule 3, line 10) for payments.
- Form 1040-PR and 1040-SS report line 6 for liability and line 12 for payments (excluding Form 4868 payment from line 12 entry).
Confirm Reasonable Tax Liability Estimate Using 2021 Year-End Information
Instructions explicitly require you to make your estimate as accurate as you can with the information available. The extension will be null and void if the IRS later finds your estimate unreasonable.
Base your estimate on actual 2021 income, withholding, and known deductions. Do not file Form 4868 if you want the IRS to calculate your tax or if you are under a court order to file by the regular due date.
Line-by-Line Completion Instructions
Calculate Line 4: Total Expected 2021 Tax Liability
Enter the total tax amount you expect to report on your 2021 return's applicable tax liability line (Form 1040 line 24; Form 1040-PR/1040-SS line 6). If you expect zero liability, enter "-0-". This calculation determines balance due and late payment penalty qualification thresholds under the 2021 rules.
Calculate Line 5: Total Expected 2021 Tax Payments
- Form 1040/1040-SR/1040-NR filers should enter expected payments from line 33, excluding Schedule 3, line 10, to avoid double-counting Form 4868 payment.
- Form 1040-PR/1040-SS filers should enter expected payments from line 12, excluding the amount you are paying with this Form 4868.
- This approach ensures the balance due calculation remains accurate and prevents artificial reduction.
Calculate Line 6: Balance Due
Subtract line 5 from line 4. If line 5 exceeds line 4, enter "-0-". A voluntary payment on line 7 is permitted if the balance due is positive. The extension applies regardless of payment, but interest accrues from April 18, 2022, on any unpaid tax, and a late payment penalty may apply.
Penalty Avoidance and Interest
Reasonable Cause Protection Against Late Payment Penalty
You avoid a late payment penalty only if both conditions are met: at least 90% of the total 2021 tax is paid on or before April 18, 2022, via withholding, estimated payments, or Form 4868 payment, and the remaining balance is paid with your actual return. Document reasonable cause in a statement attached to your return (not Form 4868) if the balance remains unpaid after the extension deadline.
The late payment penalty is usually ½ of 1% of any tax not paid by the regular due date, charged for each month or part of a month the tax is unpaid, with a maximum penalty of 25%. This penalty applies even if you filed Form 4868 and received an extension to file your return.
Interest Charges
Interest accrues on any tax not paid by the regular due date of your return, even if you qualify for the 2-month extension because you were out of the country. The interest runs until you pay the tax. A good reason for not paying on time does not eliminate the interest charge.
Special Situations
Certify Out-of-Country Status (Line 8) If Applicable
Check line 8 only if, on April 18, 2022, you are living outside the U.S./Puerto Rico with a main workplace outside the U.S./Puerto Rico, or in military/naval service on duty outside the U.S./Puerto Rico. This grants an additional 4-month extension to October 17, 2022 (total 6 months). File Form 2350 instead if you do not expect to meet the bona fide residence or physical presence test by the original due date.
Complete Form 1040-NR Filer Line 9 Election If Required
If you file Form 1040-NR and did not receive wages subject to U.S. income tax withholding, and your return due date is June 15, 2022, check line 9. This addresses the extended due date for certain nonresident alien filers under the 2021 rules.
Payment and Identification
Complete Identification Section
Enter your full name(s) (both spouses in joint return order), SSN (line 2), spouse's SSN (line 3), and current address. Nonresident or resident aliens without an SSN must enter "ITIN TO BE REQUESTED" and apply for Form W-7 ITIN before filing a return. If filing as an estate or trust on Form 1040-NR, enter EIN on line 2 and write "estate" or "trust" in the left margin.
Payment Options
You obtain an extension without payment. If you choose to pay, follow one of these methods:
- Electronic payment: You can use Direct Pay, Electronic Federal Tax Payment System, or debit or credit card (online or phone) to make an automatic extension. Form 4868 filing becomes unnecessary when paying electronically.
- Check or money order: You can mail a paper Form 4868 with payment payable to "the United States Treasury." Write your SSN, daytime phone number, and "2021 Form 4868" on your check or money order. Do not staple or attach your payment to Form 4868.
Report Form 4868 Payment on Filed Return as Credit
When you file your 2021 return, include the amount of any payment you made with Form 4868 on the following line:
- Form 1040, Form 1040-SR, or Form 1040-NR: Schedule 3, line 10
- Form 1040-PR: line 12
- Form 1040-SS: line 12
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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.
