Form 4868 Filing Checklist for 2013 Tax Year
Purpose and Overview
Form 4868 provides an automatic extension to file your 2013 federal income tax return. This form applies to calendar year 2013 returns originally due April 15, 2014, and covers Forms 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, and 1040-SS. The extension grants additional time to file your return, but does not extend the deadline to pay any taxes owed. Interest accrues on unpaid amounts from the original due date, regardless of the extension.
Step-by-Step Filing Instructions
Step 1: Verify Your Eligibility
Confirm which 2013 tax return form you will file: Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS. Form 4868 extends the filing deadline for all these forms. For most calendar year filers, the extension moves your deadline from April 15, 2014, to October 15, 2014.
Step 2: Calculate Your Total 2013 Tax Liability
Enter your estimated total tax liability on line 4. Reference the appropriate line from your anticipated return form: line 61 for Form 1040, line 35 for Form 1040A, line 10 for Form 1040EZ, line 60 for Form 1040NR, line 17 for Form 1040NR-EZ, line 6 for Form 1040-PR, or line 6 for Form 1040-SS. Make your estimate as accurate as possible using available information. An unreasonable estimate may invalidate your extension.
Step 3: Estimate Your Total 2013 Payments
Report your expected total payments on line 5 using the correct line from your 2013 return: line 72 excluding line 68 for Form 1040, line 41 for Form 1040A, line 9 for Form 1040EZ, line 69 excluding line 64 for Form 1040NR, line 21 for Form 1040NR-EZ, line 11 for Form 1040-PR, and line 11 for Form 1040-SS. For Forms 1040A, 1040EZ, 1040NR-EZ, 1040-PR, and 1040-SS, do not include the amount you are paying with Form 4868 itself on this line.
Step 4: Determine Your Balance Due
Subtract line 5 from line 4 and enter the result on line 6. If line 5 exceeds line 4, enter zero. This balance represents your estimated additional tax owed by the original due date. Paying this amount in full by April 15, 2014, helps avoid the late payment penalty, though interest will accrue on any unpaid tax.
Step 5: Decide Your Payment Amount
Enter the amount you choose to pay on line 7. You may pay any amount, including zero, and still receive the automatic extension. However, the late payment penalty is one-half of one percent per month on unpaid tax, with a maximum of 25 percent. You are considered to have reasonable cause if at least 90 percent of your actual 2013 tax liability is paid through withholding, estimated payments, or Form 4868 payments before April 15, 2014.
Step 6: Check Line 8 If You Are Out of the Country
If you are out of the country on April 15, 2014, check the box on line 8. You qualify if you live outside the United States and Puerto Rico with your main place of work outside those areas, or you are on military or naval service duty outside the United States and Puerto Rico. U.S. citizens and residents who qualify automatically receive a two-month extension to June 15, 2014, without needing to file any form. Checking line 8 on Form 4868 grants an additional four months beyond June 15, providing a total extension to October 15, 2014. Taxpayers in fiscal years do not benefit from this rule.
Step 7: Check Line 9 for Certain Form 1040NR or 1040NR-EZ Filers
If you file Form 1040NR or 1040NR-EZ, did not receive wages subject to U.S. income tax withholding, and your regular return due date is June 16, 2014, check the box on line 9. Note that Form 1040NR and 1040NR-EZ filers without wage withholding have a regular due date of June 16, 2014, not April 15, 2014. This is the 15th day of the sixth month following the end of the tax year. Checking this box indicates your filing status for IRS processing but does not affect the extension period itself.
Step 8: File Form 4868 by Your Regular Due Date
Taxpayers with a calendar year must file Form 4868 by April 15, 2014. Taxpayers must file their fiscal year returns by the original return due date. Form 1040NR or 1040NR-EZ filers with wages subject to withholding must file by April 15, 2014. Those without such wages must file by June 16, 2014, if requesting an extension beyond that date. Filing Form 4868 does not extend the time to pay taxes. Interest accrues on unpaid amounts from the original due date, regardless of your extension.
Step 9: Choose Your Filing Method
You have three options to request an automatic extension. First, pay electronically using the Electronic Federal Tax Payment System or a credit or debit card. Your extension is automatically processed when you pay electronically. Second, file Form 4868 electronically through IRS e-file using your home computer or a tax professional. Third, mail a paper Form 4868 to the appropriate IRS address. Do not submit a paper form if you already filed electronically, unless you are sending a payment with a check or money order.
Step 10: Report Your Extension Payment on Your 2013 Return
When you file your 2013 return by October 15, 2014, or your extended due date, include 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 11, or Form 1040-SS line 11. Do not attach Form 4868 to your return. If you and your spouse each filed separate Forms 4868 but later file jointly, enter the total from both forms on the appropriate line of your joint return. If you filed jointly on Form 4868 but later file separately, you may divide the payment into any agreed amounts.
Important Reminders
● Interest Charges: Interest accrues on any tax not paid by the regular due date of your return, even if you qualify for an extension or are out of the country. Interest runs from the original due date until you pay the tax in full.
● Late Payment Penalty: The late payment penalty is one-half of one percent of the unpaid tax per month or part of a month, with a maximum of 25 percent. This penalty is effective as of April 15, 2014. The penalty will not apply if you can show reasonable cause for not paying on time.
● Late Filing Penalty: If you file your return after the extended due date, a late-filing penalty typically applies. This penalty is normally five percent of the amount owing for each month or part of a month your return is late, with a maximum of 25 percent. If your return is more than 60 days late, the minimum penalty is $135 or the balance of tax due, whichever is smaller. Attach a statement explaining any reasonable cause for filing late.
● Extension Validity: Your extension is valid only if you properly estimate your 2013 tax liability using available information. If the IRS later determines your estimate was not reasonable, the extension becomes null and void.
● Payment Options: When paying by check or money order, please make the payment payable to the United States Treasury. Write your Social Security number, daytime phone number, and 2013 Form 4868 on your payment. Do not staple or attach your payment to the form.
● No Explanation Required: You do not need to explain for requesting the extension. The IRS will contact you only if your request is denied.
● Do Not Use Form 4868 If: You want the IRS to figure your tax for you, or you are under a court order to file your return by the regular due date.
Special Considerations
● Out of Country Definition: 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 the United States and Puerto Rico, or you are in military or naval service on duty outside the United States and Puerto Rico. You remain eligible even if physically present in the United States or Puerto Rico on the regular due date.
● Maximum Extension Period: The IRS generally cannot extend your return due date for more than six months. For most calendar year taxpayers, this means October 15, 2014. However, exceptions may apply if you are living out of the country.
● Confirmation Numbers: When you pay electronically, you receive a confirmation number. Keep this number for your records. Do not file a paper Form 4868 if you already submitted it electronically and are not mailing a payment.
● Gift and GST Tax Returns: An extension to file your 2013 income tax return also extends the time to file Form 709 for 2013. However, it does not extend the time to pay any gift and generation-skipping transfer tax you may owe for 2013.
● Private Delivery Services: You may use certain IRS-designated private delivery services to meet timely filing requirements. These include DHL Same Day Service, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, FedEx International First, UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.
● Mailing Addresses: If not making a payment, calendar-year filers should mail Form 4868 to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045. If making a payment, mail to Internal Revenue Service, P.O. Box 931300, Louisville, KY 40293-1300. Form 1040NR, 1040NR-EZ, 1040-PR, and 1040-SS filers use different addresses as specified in the Form 4868 instructions.
● Electronic Filing Options: Several companies offer free electronic filing of Form 4868 through the Free File program. Visit IRS.gov and click on Free File for details. Taxpayers for the fiscal year must file a paper Form 4868 rather than filing electronically.
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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.
