Form 4868 (2022) — Paper-Filing Checklist
Overview
Form 4868 provides calendar-year taxpayers with an automatic 6-month filing extension for Forms 1040, 1040-SR, 1040-NR, 1040-PR, or 1040-SS covering tax year 2022. Taxpayers who file by April 18, 2023, and prepay at least 90% of their total tax liability avoid late-payment penalties when they remit the remaining balance with their completed return.
Preparation Steps
Step 1: Estimate 2022 Total Tax Liability (Line 4)
Enter the total federal income tax expected on your return. Use your 2021 tax return as a reference point. Your estimate must reflect all 2022 income, credits, and withholding as of the April 18, 2023, filing date. An unreasonable estimate voids the extension automatically.
Step 2: Calculate Total 2022 Prepayments (Line 5)
Sum federal income tax withholding, estimated tax payments (Forms 1040-ES), and prior payments made during 2022. Exclude any payment you plan to make with Form 4868 itself. For Forms 1040-PR and 1040-SS filers, do not include the Form 4868 payment amount on line 5.
Step 3: Determine Balance Due (Line 6)
Subtract line 5 from line 4. Enter zero if line 5 exceeds line 4. This amount represents the unpaid tax balance as of April 18, 2023.
Step 4: Decide Payment Amount (Line 7)
You may pay part or all of the balance due, or you may pay nothing. Paying less than the full balance triggers late-payment penalties (½ of 1% per month or fraction thereof, maximum 25%) and interest accrual from April 18, 2023 onward, even with a valid extension. Interest accrues regardless of reasonable cause or extension status.
Step 5: Check "Out of the Country" Box (Line 8) if Applicable
Check this box only if on April 18, 2023, you reside outside the U.S. and Puerto Rico with your main workplace outside both, or are on military or naval duty outside both. Out-of-country filers automatically receive 2 months to file (until June 15, 2023). Filing Form 4868 by June 15 grants an additional 4 months (to October 16, 2023). Interest on unpaid tax accrues from the original due date.
Step 6: Check Form 1040-NR Foreign Earned Income Box (Line 9)
Check this box only if you are filing Form 1040-NR, received no wages subject to U.S. withholding, and your return due date is June 15, 2023. This applies to certain nonresident aliens and individuals claiming the foreign earned income exclusion.
Step 7: Complete Part I Identification Block
Enter full legal names as they will appear on the 2022 return. If joint filers, list both spouses in the order they will appear on Form 1040. Provide the correct SSN for the first-named filer (line 2) and the second spouse's SSN (line 3).
Nonresidents or aliens without an SSN must apply for an ITIN using Form W-7. If the application is already in process, write "ITIN TO BE REQUESTED." Ensure names match Social Security Administration records to prevent processing delays.
Step 8: Prepare Payment and Mailing Instructions
If paying by check or money order, make it payable to "United States Treasury." Write your SSN, daytime phone number, and "2022 Form 4868" on the check. Do not staple the check to Form 4868. Select the correct P.O. box based on state of residence and filing category.
Mail Form 4868 with your payment to the designated payment address for your state. Send Form 4868 without payment to the non-payment address listed in the instructions for your location.
2022-Specific Updates and Requirements
April 18, 2023 Filing Deadline
The regular due date for 2022 calendar-year returns shifted to April 18 (not April 15) due to the observance of Emancipation Day on April 17 in Washington, D.C. Form 4868 must be filed or an electronic payment made by this date to qualify for the extension.
Extended Filing Deadline
The automatic 6-month extension for calendar year 2022 returns provides a deadline of October 16, 2023 (not October 15) because October 15 falls on a Sunday. Fiscal year taxpayers must file a paper Form 4868 by the original due date of the fiscal year return. Fiscal year filers cannot use electronic payment alone or e-filing.
Gift and Generation-Skipping Transfer Tax Extension (Form 709)
Filing Form 4868 automatically extends the filing deadline for Form 709 (2022 gifts) by 6 months. The extension does not extend the payment deadline for gift or GST tax. Unpaid gift or GST tax owed by April 18, 2023, accrues interest and may incur penalties even if Form 4868 is timely filed.
90% Safe-Harbor Rule for Late-Payment Penalty Avoidance
You avoid the ½% monthly late-payment penalty if at least 90% of the total 2022 tax is paid via withholding, estimated payments, or Form 4868 payment by April 18, 2023. The remaining balance must be paid with the filed return on or before the extension expires. No reasonable-cause statement is required if this threshold is met.
Out-of-Country Extension Timeline
U.S. citizens or residents who are out of the country on April 18, 2023, receive an automatic 2-month extension to June 15, 2023, without filing Form 4868. Filing Form 4868 by June 15, 2023, provides an additional 4 months to October 16, 2023.
The total extension time equals 6 months from the original due date. Interest on unpaid tax begins accruing from April 18, 2023, regardless of extension status.
Form 1040-NR June 15, 2023 Due Date
Certain nonresident alien filers have June 15, 2023, as the return due date. If you received no wages subject to U.S. withholding, check line 9 and provide Form 4868 by the applicable due date, depending on filing requirements.
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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.
