What Form 4868 Is For

Form 4868 is the IRS document that gives you extra time to file your federal tax return—but not extra time to pay what you owe. Think of it as a "breathing room" form that gives you up to six additional months beyond the April deadline to gather your paperwork, complete your tax forms, and submit your return without facing late-filing penalties. IRS.gov

For the 2019 tax year, this form was used by U.S. citizens and residents who needed more time to file Form 1040, 1040-SR, 1040-NR, 1040-NR-EZ, 1040-PR, or 1040-SS. The extension is automatic—meaning you don't need to provide a reason or wait for approval. As long as you submit the form properly and estimate your tax liability reasonably, the IRS will grant the extension. IRS.gov

One critical point many taxpayers miss: Form 4868 extends the deadline to file your return, not to pay your taxes. If you owe money, you're still expected to pay by the original deadline (April 15, 2020, for most 2019 calendar year filers) to avoid interest charges and potential penalties.

When You’d Use Form 4868

You would file Form 4868 before your original tax return deadline—typically by April 15, 2020, for 2019 tax returns. This is not a form for late returns that have already missed their deadline; it's a proactive tool to prevent your return from being late in the first place.

Special Timing Situations

For taxpayers "out of the country"

If you were living abroad and your main place of work was outside the U.S. and Puerto Rico (or you were in military service overseas), you automatically received a two-month extension to June 15, 2020, without filing any form. If you needed even more time beyond June, you'd file Form 4868 by June 15 and check the appropriate box to get an additional four months (until October 15, 2020). IRS.gov

For fiscal year taxpayers

If your tax year doesn't follow the calendar year, you'd file Form 4868 by the original due date of your fiscal year return.

Important Clarification (Amended Returns)

Form 4868 is not used to amend a tax return you've already filed. If you need to correct a previously filed return, you'd use Form 1040-X (Amended U.S. Individual Income Tax Return). Form 4868 is solely about getting extra time before filing your original return.

Key Rules for 2019

Understanding the specific rules for 2019 helps ensure your extension request is valid:

Filing Deadline

For most calendar year taxpayers, Form 4868 had to be filed by April 15, 2020 (the original deadline for 2019 tax returns). This gave you until October 15, 2020 to file your actual return—a full six-month extension.

Three Ways to Request the Extension

You could (1) pay electronically using Direct Pay, credit/debit card, or the Electronic Federal Tax Payment System and indicate the payment was for an extension, (2) e-file Form 4868 through IRS e-file or Free File, or (3) mail a paper Form 4868. If you made an electronic payment and designated it as an extension payment, you didn't need to file Form 4868 separately—the extension was automatic. IRS.gov

Estimation Requirement

You had to make a reasonable estimate of your total 2019 tax liability using the information available to you. The IRS could void your extension if they determined your estimate was unreasonable.

Payment Expectations

While you weren't required to pay anything to get the extension, you'd owe interest on any unpaid taxes from April 15, 2020, until you paid them. To avoid late payment penalties, you needed to have either (1) paid at least 90% of your total 2019 tax through withholding, estimated payments, or with Form 4868, and (2) paid the remaining balance when you filed your return. This constituted "reasonable cause" under IRS rules.

Gift and Generation-Skipping Transfer Taxes

An extension for your income tax return also extended the time to file Form 709 (gift tax return) for 2019, but it didn't extend the time to pay any gift or GST taxes owed.

Step-by-Step Filing Process (High Level)

Here's how to file Form 4868 for your 2019 tax return:

Step 1: Estimate your tax liability

Using your W-2s, 1099s, and other tax documents, calculate what you expect your total tax for 2019 to be. This is the amount that would appear on line 16 of Form 1040 (or the equivalent line on other forms). If you expect it to be zero, enter zero.

Step 2: Calculate what you've already paid

Add up all federal income tax withheld from your paychecks, any estimated tax payments you made during 2019, and any other credits or payments you expect to claim. This excludes any payment you're making with Form 4868 itself.

Step 3: Determine your balance due

Subtract what you've paid (Step 2) from your total tax liability (Step 1). If you've already paid more than you owe, enter zero. If there's a balance, decide how much you want to pay now to reduce interest charges.

Step 4: Choose your filing method

The easiest way is to file electronically through IRS Free File (free for all incomes for Form 4868) or tax software. You can also mail a paper form to the address listed in the instructions for your state. If you make an electronic payment and indicate it's for an extension, you skip filing the form entirely.

Step 5: Submit by the deadline

For 2019 returns, this meant getting Form 4868 to the IRS by April 15, 2020. E-filed forms needed to be transmitted by midnight; mailed forms needed a postmark by that date.

Step 6: File your actual return by October 15, 2020

The extension gives you until this date. When you file, remember to include any payment you made with Form 4868 on the appropriate line of your tax return (Schedule 3, line 10 for Form 1040).

Common Mistakes and How to Avoid Them

Mistake #1: Thinking the extension gives you more time to pay

This is the most widespread misunderstanding. Form 4868 only extends your filing deadline—not your payment deadline. Interest starts accumulating on April 15 for any unpaid taxes, and if you pay less than 90% of what you owe by that date, you may face late payment penalties.

How to avoid it: If you can't pay everything, pay as much as possible by April 15. Even a partial payment reduces your interest charges and shows good faith to the IRS.

Mistake #2: Making an unreasonable estimate

If you wildly underestimate your tax liability, the IRS can invalidate your extension, which could trigger both late filing and late payment penalties retroactively.

How to avoid it: Use your previous year's return as a baseline and adjust for any major life changes (new job, marriage, home purchase). It doesn't have to be perfect, just reasonable based on what you know.

Mistake #3: Not keeping proof of filing

Whether you e-file or mail, you need evidence that you requested the extension by the deadline.

How to avoid it: For e-filing, save the electronic acknowledgment you receive. For paper filing, mail by certified mail with return receipt, or use an approved private delivery service and get proof of mailing. For electronic payments, record your confirmation number.

Mistake #4: Filing Form 4868 and making an electronic extension payment

This creates duplicate extension requests and can cause confusion.

How to avoid it: Choose one method. If you pay electronically and designate it as an extension payment, you're done—don't also submit Form 4868.

Mistake #5: Forgetting to claim the payment on your actual return

If you paid taxes with Form 4868, you must report that payment on your tax return when you file it, or you'll effectively pay twice.

How to avoid it: Keep records of any payments made with your extension request and enter them on the appropriate line when filing (Schedule 3, line 10 for Form 1040).

Mistake #6: Missing the extended deadline

Getting an extension doesn't mean your return can wait indefinitely.

How to avoid it: Mark October 15 on your calendar and plan to file at least a few days early to account for any last-minute issues.

What Happens After You File

Once you submit Form 4868, the process is straightforward:

Immediate acknowledgment (for e-filing)

If you e-file, you'll receive an electronic acknowledgment usually within 24 hours confirming the IRS received your request. Save this as proof.

Automatic approval

The extension is automatic—you don't wait for a letter or approval. You're good to go unless the IRS contacts you (which is rare). The IRS only reaches out if they deny your request, typically because your estimate was unreasonable or you didn't properly complete the form.

Interest accrues on unpaid taxes

From April 15, 2020, onward, interest accumulates on any unpaid tax balance. The IRS compounds this interest daily at the federal short-term rate plus 3%. Even though you have until October to file, interest keeps running on the unpaid amount.

Potential penalties if you underpay

If you paid less than 90% of your total tax by April 15, the IRS may assess a late payment penalty of 0.5% per month on the unpaid balance (up to 25% maximum). However, this penalty can be waived if you have reasonable cause.

You file your return by the extended deadline

You have until October 15, 2020, to complete and submit your 2019 tax return. When you do, you'll include any payment you made with Form 4868 on the appropriate line. The IRS will process your return normally.

If you miss the extended deadline

Failing to file by October 15 triggers a late filing penalty, which is much steeper than the late payment penalty—typically 5% of unpaid taxes per month, up to 25%. This is why the extension is so valuable: it gives you the time you need without the harsh late-filing consequences.

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 raise red flags or increase audit risk. The IRS is more concerned with the accuracy of your actual tax return than whether you filed by April or October.

Q2: Can I file Form 4868 if I haven't gathered all my tax documents yet?

Yes, that's one of the main reasons people file for extensions. You need to make a reasonable estimate of your tax liability, but you don't need complete documentation at the time you request the extension. Use your paystubs, prior year returns, and any documents you do have to make your best estimate.

Q3: If I'm getting a refund, do I still need to worry about filing Form 4868?

Technically no—if you're owed a refund, there's no penalty for filing late. However, filing Form 4868 is still a good idea because: (1) you might be mistaken about getting a refund, (2) it formally documents your intent to file and protects you if your situation changes, and (3) you want your refund sooner rather than later. The extended deadline gives you until October 15 to file and claim your refund.

Q4: What if I filed Form 4868 but then realized I can't file by October 15 either?

You can't get a second extension beyond October 15 for individual income tax returns (with limited exceptions for taxpayers abroad). If you're going to miss the October deadline, file your return as soon as possible, even if incomplete or with estimated figures, then amend it later with Form 1040-X if needed. This minimizes late-filing penalties.

Q5: Do state tax returns also get extended when I file federal Form 4868?

It depends on your state. Many states honor the federal extension automatically, but some require a separate state extension form. Check your state's tax authority website or consult a tax professional to understand your state's specific rules.

Q6: Can I make a payment later, after I've filed Form 4868 but before October 15?

Absolutely. You can make additional tax payments anytime using IRS Direct Pay, EFTPS, or by mailing a check with your return when you file. Making payments throughout the extended period reduces the interest you'll owe.

Q7: What's the difference between Form 4868 and Form 2350?

Form 4868 gives you a standard six-month extension (or four months if you're already using the two-month out-of-country extension). Form 2350 is for taxpayers who expect to qualify for the foreign earned income exclusion or foreign housing exclusion but can't meet the requirements by the filing deadline. It can provide an extension beyond October 15. Most taxpayers use Form 4868; Form 2350 is for specific international tax situations.

‍