Form 4868 (2010) Paper-Filing Checklist
Purpose
Form 4868 requests a 6-month automatic extension to file your 2010 individual income tax return. Calendar year taxpayers must submit this form by April 18, 2011, while fiscal year taxpayers must file by their return’s regular due date. The extension applies to Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS.
Filing Form 4868 extends the time to file your return but does not extend the time to pay any taxes owed. Interest accrues on unpaid taxes from the original due date, and late payment penalties may apply if at least 90% of your actual tax liability is not paid by the regular due date.
Step-by-Step Filing Checklist
Step 1: Determine Your Filing Status and Form Type
Identify which 2010 income tax form you will file: 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS. Form 1040NR or 1040NR-EZ filers must submit Form 4868 by the regular due date if they are unable to meet the deadline. Fiscal year taxpayers must file by their regular due date, not April 18, 2011.
Step 2: Complete Part I - Identification Section
Enter your name and address as they will appear on your tax return. For joint filers, list both spouses’ names in the order they will appear on the return. Enter your Social Security Number on line 2 and your spouse’s SSN on line 3 if filing jointly. If you are a nonresident or resident alien without an SSN, enter your Individual Taxpayer Identification Number (ITIN) or write “ITIN TO BE REQUESTED” if applying for one.
Step 3: Estimate Your Total Tax Liability on Line 4
Enter your estimated total tax liability for 2010 based on the final tax line of your anticipated return form. Use line 60 for Form 1040, line 37 for Form 1040A, line 11 for Form 1040EZ, line 59 for Form 1040NR, line 17 for Form 1040NR-EZ, line 5 for Form 1040-PR, or line 5 for Form 1040-SS. Make your estimate as accurate as possible using available information. If the IRS determines your estimate is unreasonable, the extension becomes void. Enter zero if you expect no tax liability.
Step 4: Calculate Total Expected Payments on Line 5
Sum all payments you anticipate reporting on your 2010 return, including federal withholding and estimated tax payments made throughout the year. Reference the correct line for your form type: line 72 (excluding line 68) for Form 1040, line 44 for Form 1040A, line 10 for Form 1040EZ, line 68 (excluding line 63) for Form 1040NR, line 21 for Form 1040NR-EZ, line 10 for Form 1040-PR, or line 10 for Form 1040-SS. Do not include the payment you are making with this Form 4868 on line 5 for Forms 1040A, 1040EZ, 1040NR-EZ, 1040-PR, or 1040-SS.
Step 5: Compute the Balance Due on Line 6
Subtract line 5 (total payments) from line 4 (total tax liability). If line 5 exceeds line 4, enter zero. This calculation shows whether you owe additional tax by April 18, 2011, and helps determine your payment amount.
Step 6: Enter Your Payment Amount on Line 7
Enter the amount you will pay with Form 4868. While payment is not required to receive the extension, paying at least 90% of your actual 2010 tax liability by the regular due date through withholding, estimated costs, or this Form 4868 payment may establish reasonable cause to avoid the late payment penalty. The late payment penalty is one-half of 1% per month on unpaid tax, with a maximum of 25%.
Step 7: Identify Out-of-Country Status on Line 8 if Applicable
Check the box on line 8 only if you are out of the country on April 18, 2011, and you are a U.S. citizen or resident alien. You are considered out of the country if you live outside the United States and Puerto Rico and your main place of work is outside these areas, or if you are in military or naval service outside the United States and Puerto Rico. If you qualify as out of the country, you automatically receive a 2-month extension to June 15, 2011, without filing Form 4868. Checking box 8 on Form 4868 grants an additional 4 months beyond June 15, extending your deadline to October 17, 2011, for a total of 6 months from the original due date. You remain liable for interest on unpaid tax from April 18, 2011, regardless of the extension.
Step 8: Check the Box on Line 9 for Certain Form 1040NR or 1040NR-EZ Filers
If you file Form 1040NR or 1040NR-EZ and did not receive wages as an employee subject to U.S. income tax withholding, and your return is due June 15, 2011, check the box on line 9.
Step 9: Choose Your Payment Method
Determine how to settle any outstanding amount. You can pay electronically using a credit or debit card (a minimum payment of $1 is required), by electronic funds withdrawal if filing electronically, or by check or money order. If paying by check or money order, make it payable to “United States Treasury” and write your Social Security Number, daytime phone number, and “2010 Form 4868” on the payment. Do not staple or attach your payment to the form.
Step 10: Mail Form 4868 to the Correct Address
If you are making a payment, use the “with payment” address for your state. If you are not making a payment, use the “without payment” address. Refer to the official Form 4868 instructions for the complete mailing address chart based on your residence. The form must be postmarked by April 18, 2011, for calendar year taxpayers or by the regular due date for fiscal year taxpayers. You can use IRS-designated private delivery services instead of the U.S. Postal Service.
Step 11: Keep Records of Your Extension Request
Retain a copy of Form 4868 for your records, along with proof of mailing and payment confirmation if applicable. If you pay by credit or debit card, record the confirmation number provided. If you file electronically, keep the electronic acknowledgment. Do not attach Form 4868 to your tax return when you file later.
Step 12: File Your Tax Return by the Extended Deadline
You can file your 2010 tax return any time before the extension expires on October 17, 2011. When filing your return, claim credit for any payment made with Form 4868 on the appropriate line: line 68 for Form 1040, line 44 for Form 1040A, line 10 for Form 1040EZ, line 63 for Form 1040NR, line 21 for Form 1040NR-EZ, line 10 for Form 1040-PR, or line 10 for Form 1040-SS. If you and your spouse each filed separate Forms 4868 but later file a joint return, enter the total paid with both forms on the joint return. If you jointly filed Form 4868 but later file separate returns, divide the payment into any agreed-upon amounts between the two returns.
Important Reminders
- Interest Charges: Interest accrues on any unpaid tax from the original due date (April 18, 2011, for most calendar year taxpayers) until payment is made, even if you have a valid extension. Interest applies even if you have a reasonable cause for not paying on time.
- Late Payment Penalty: The late payment penalty is usually one-half of 1% of the unpaid tax per month or part of a month, with a maximum of 25%. You may avoid this penalty if at least 90% of your actual 2010 tax liability is paid by April 18, 2011, through withholding, estimated tax payments, or payment with Form 4868. If you pay less than 90% by the due date, you may still avoid penalties by demonstrating reasonable cause. Attach a statement explaining your reason when you file your return.
- Late Filing Penalty: If you fail to file your return by the extended deadline, a late filing penalty of 5% of unpaid tax per month applies, with a maximum of 25%. If your return is more than 60 days late, the minimum penalty is $135 or the balance of tax due, whichever is smaller. Attach an explanation to your return if you have reasonable cause for filing late.
- Extension Does Not Extend Payment Time: Form 4868 only extends the time to file your return, not the time to pay taxes owed. Pay as much as possible by April 18, 2011, to minimize interest and potential penalties.
- Fiscal Year Taxpayers: If you file using a fiscal year, your extension request must be submitted by your return’s regular due date, and the 6-month extension period is calculated from that date.
- Gift Tax Returns: An extension for your 2010 income tax return also extends the time to file Form 709 (gift tax return) for 2010. However, it does not extend the time to pay any gift tax owed. Interest and penalties may apply to the unpaid gift tax.
Summary
Form 4868 provides an automatic 6-month extension to file your 2010 individual income tax return when properly completed and filed by the regular due date. Accurately estimate your tax liability, calculate your expected payments, and pay as much as possible by the original deadline to minimize interest charges and avoid late payment penalties. Remember that the extension applies only to filing your return, not to paying taxes owed. File your completed return by the extended deadline and claim credit for any payment made with Form 4868 on the appropriate line of your tax return.
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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.
