Form 4868: Complete Filing Checklist for 2012 Tax Year
Purpose and Overview
Form 4868 provides an automatic 6-month extension for calendar-year taxpayers to file their 2012 individual income tax returns, extending the deadline from April 15, 2013, to October 15, 2013. U.S. citizens and residents who are out of the country on the filing deadline receive an automatic 2-month extension to June 17, 2013, and Form 4868 provides an additional 4 months beyond that date.
The extension applies to filing your return, but does not extend the time to pay taxes owed. Any unpaid tax after April 15, 2013, accrues interest, and late payment penalties may apply unless at least 90% of your actual 2012 tax liability is paid by the regular due date through withholding, estimated payments, or payment with Form 4868.
Step-by-Step Filing Checklist
Step 1: Verify Your Eligibility and Filing Method
Confirm you are a calendar year taxpayer filing Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS. Taxpayers must file their fiscal year returns by their regular due date.
Choose your filing method: electronically via IRS e-file, by electronic payment (credit card, debit card, or EFTPS), or on paper. Do not submit a paper Form 4868 if filing electronically unless paying by check or money order.
Step 2: Calculate Your Estimated Total Tax Liability
Complete line 4 by estimating your 2012 total tax liability as accurately as possible using available information. Reference the appropriate line from your expected return: Form 1040 line 61, Form 1040A line 35, Form 1040EZ line 10, Form 1040NR line 60, Form 1040NR-EZ line 17, Form 1040-PR line 5, or Form 1040-SS line 5.
An unreasonably inaccurate estimate will render the extension void.
Step 3: Calculate Your Total Payments Already Made
Complete line 5 by entering your total 2012 payments from the corresponding return line: Form 1040 line 72 (excluding line 68), Form 1040A line 41, Form 1040EZ line 9, Form 1040NR line 69 (excluding line 64), Form 1040NR-EZ line 21, Form 1040-PR line 10, or Form 1040-SS line 10.
Do not include the payment you are making with Form 4868 on this line for Forms 1040A, 1040EZ, 1040NR-EZ, 1040-PR, and 1040-SS.
Step 4: Determine Your Balance Due
Enter line 6 by subtracting line 5 from line 4. If line 5 exceeds line 4, enter zero. This represents your estimated balance due.
Step 5: Decide on Optional Payment Amount
Complete line 7 with any payment you wish to make. Payment is optional for maintaining your extension, but it helps reduce interest charges and avoid late payment penalties.
The extension remains valid even without payment; however, unpaid tax accrues daily interest until it is paid.
Step 6: Indicate Out-of-Country Status If Applicable
Check the box on line 8 if you are out of the country on April 15, 2013, and are a U.S. citizen or resident. You qualify if your main place of work is outside both the United States and Puerto Rico, or if you are serving in military or naval service outside of these jurisdictions.
This status provides an automatic 2-month extension to June 17, 2013, and Form 4868 offers an additional 4 months to October 15, 2013.
Step 7: Complete Special Box for Certain Nonresident Filers
Check the box on line 9 if you are filing Form 1040NR or 1040NR-EZ and did not receive wages subject to U.S. tax withholding. This box applies only when your return due date is June 17, 2013.
Step 8: Prepare Payment If Paying by Check or Money Order
Make your check or money order payable to the United States Treasury. Write your Social Security number, daytime phone number, and “2012 Form 4868” on the check.
Do not staple or attach the payment to the form. Mail the payment and Form 4868 to the applicable address based on your state of residence or filing category.
Step 9: Submit Your Extension Request
File Form 4868 by April 15, 2013, for calendar year taxpayers. If paying electronically via credit card, debit card, or EFTPS, retain your confirmation number.
If filing electronically through IRS e-file, keep your electronic acknowledgment. If mailing a paper form, send it to the IRS address corresponding to your location.
Step 10: Report Extension Payment on Your Final Return
When filing your 2012 tax return, report any Form 4868 payment on the appropriate line: Form 1040 line 68, Form 1040A line 41, Form 1040EZ line 9, Form 1040NR line 64, Form 1040NR-EZ line 21, Form 1040-PR line 10, or Form 1040-SS line 10.
If spouses filed separate Forms 4868 but later filed jointly, enter the combined total. If you filed a joint Form 4868 but later filed separately, divide the payment as agreed or enter the total on one return, ensuring both Social Security numbers appear on both returns.
Penalty Provisions
Late Payment Penalties
The late payment penalty is one-half of one percent of the unpaid tax per month or part of a month, with a maximum penalty of 25%. This penalty applies to tax not paid by April 15, 2013, even if you have a valid extension.
You are considered to have reasonable cause for the period covered by the automatic extension if at least 90% of your actual 2012 tax liability is paid by April 15, 2013, through withholding, estimated tax payments, or payments made with Form 4868.
Attach a statement explaining any late payment reasons to your 2012 return, not to Form 4868.
Late Filing Penalties
A late filing penalty of 5% per month or part of a month (maximum 25%) applies if your return is filed after the extended due date. If your return is more than 60 days late, the minimum penalty is $135 or 100% of the tax due, whichever is smaller.
To request penalty relief, attach a statement fully explaining your reason for filing late to your 2012 return, not Form 4868.
Interest Charges
Interest accrues on any tax not paid by April 15, 2013, at the IRS's daily rate, even if you qualify for the 2-month automatic extension for being out of the country. Interest continues until the tax is paid in full.
Interest applies even if you have reasonable cause for not paying on time.
Gift and Generation-Skipping Transfer Tax Considerations
Filing Form 4868 for your 2012 income tax return automatically extends the deadline for filing Form 709 (gift and generation-skipping transfer tax return) for gifts made in the 2012 calendar year.
However, this extension does not extend the time to pay gift or GST tax. You must pay any gift or GST tax due by April 15, 2013, to avoid interest and penalties.
Use Form 8892 if you need to make a gift payment or pay GST tax. If the donor died during 2012, consult the instructions for Forms 709 and 8892 for specific requirements.
Important Administrative Reminders
Update Personal Information
If your name changed after filing your last return due to marriage, divorce, or other reasons, notify the Social Security Administration before filing Form 4868 to prevent processing delays.
If your mailing address has changed, file Form 8822 to update IRS records. Simply showing a new address on Form 4868 will not update your permanent record.
Do Not Attach Form 4868 to Your Return
When you file your 2012 tax return, do not attach a copy of Form 4868. The IRS will match your payment and extension request electronically.
File Your Return Anytime Before Extension Expires
You may file your 2012 tax return at any time before October 15, 2013, without waiting for the extension deadline. Filing earlier may result in faster refund processing if you are due a refund.
No Explanation Required
You do not need to provide a reason for requesting the extension. The IRS automatically grants the extension if you properly complete and file Form 4868 promptly.
The IRS will contact you only if your extension request is denied.
Special Circumstances Where Form 4868 Cannot Be Used
Do not file Form 4868 if you want the IRS to calculate your tax for you or if you are under a court order to file your return by the regular due date. These situations require filing by the original deadline.
Total Extension Time Available
Generally, the IRS cannot extend your filing deadline beyond six months from the original due date, which is typically October 15 for most calendar year taxpayers.
However, exceptions may apply if you are living out of the country. Consult IRS Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for detailed information on extended deadlines for taxpayers overseas who may qualify under foreign residence or physical presence tests.
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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.
