Form 4868 (2015) Paper-Filing Checklist
Purpose
Form 4868 grants an automatic 6-month extension to file your 2015 individual income tax return. If you are out of the country and a U.S. citizen or resident, you may request an additional 4 months beyond the automatic 2-month extension. Filing Form 4868 extends your time to file, but does not extend your time to pay.
Interest accrues on unpaid taxes from the original due date of April 18, 2016, and a late payment penalty of 0.5% per month (maximum 25%) applies to amounts not paid timely, even if an extension is granted. To avoid the late payment penalty, you must pay at least 90% of your actual 2015 tax liability by April 18, 2016, through withholding, estimated tax payments, or payment with Form 4868.
Step-by-Step Filing Instructions
Step 1: Complete Your Identification Information
Enter your legal name(s), current address, and Social Security Number(s) exactly as they will appear on your 2015 tax return. If filing a joint extension, list both spouses’ names and SSNs in the order they will appear on your return. If you changed your name after filing your 2014 return due to marriage, divorce, or other reasons, notify the Social Security Administration before filing Form 4868 to prevent processing delays.
Step 2: Estimate Your Total 2015 Tax Liability
On line 4, enter your estimated total 2015 tax liability. Reference the appropriate line from your expected return form: line 63 for Form 1040, line 39 for Form 1040A, line 12 for Form 1040EZ, line 61 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 the available information. An unreasonable estimate may void your extension.
Step 3: Calculate Your Total 2015 Payments
On line 5, enter the total payments you have already made for 2015. This includes federal income tax withholding and estimated tax payments. Reference the payments line from your expected return form: line 74 (excluding line 70) for Form 1040, line 46 for Form 1040A, line 9 for Form 1040EZ, line 71 (excluding line 66) for Form 1040NR, line 21 for Form 1040NR-EZ, line 11 for Form 1040-PR, or 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 on line 5.
Step 4: Determine Your Balance Due
On line 6, subtract line 5 from line 4. If line 5 is more than line 4, enter zero. This is the amount you still owe. Even with an extension to file, interest will accrue on any unpaid balance from April 18, 2016, and you may be charged a late payment penalty unless you have paid at least 90% of your actual tax liability by the original due date.
Step 5: Enter Your Payment Amount
On line 7, enter the amount you are paying with this extension request. Payment is optional for obtaining the extension, but paying at least 90% of your actual 2015 tax liability by April 18, 2016, helps you avoid late payment penalties. Unpaid amounts will accrue interest from the original due date, regardless of the extension.
Step 6: Check the Out-of-Country Box If Applicable
Check the box on line 8 if you were outside the country on April 18, 2016. You are out of the country if you live outside the United States and Puerto Rico with your main place of work outside those jurisdictions, or you are in military or naval service on duty outside those jurisdictions. Out-of-country citizens and residents receive an automatic 2-month extension to June 15, 2016, without filing Form 4868. Filing Form 4868 provides an additional 4 months, extending your deadline to October 17, 2016. Interest still accrues on unpaid taxes from April 18, 2016.
Step 7: Check the Nonresident Alien Box If Applicable
Check the box on line 9 if you are filing Form 1040NR or 1040NR-EZ and did not receive wages that were subject to U.S. income tax. Your return due date is June 15, 2016. Checking this box notifies the IRS of your non-withholding status.
Step 8: Round All Dollar Amounts to Whole Dollars
Round all dollar amounts on Form 4868 to whole dollars. Drop amounts under 50 cents and round amounts of 50 cents or more up to the next dollar. If you need to add multiple quantities to compute a line entry, include cents in your intermediate calculations and round only the final total.
Step 9: Prepare Your Payment
If you are making a payment by check or money order, make it payable to “United States Treasury.” Write your Social Security Number, daytime phone number, and “2015 Form 4868” on your check or money order. Do not staple or attach your payment to Form 4868.
Step 10: Mail Form 4868 by the Deadline
Mail your completed Form 4868 by April 18, 2016, or April 19, 2016 if you reside in Maine or Massachusetts. Send your form to the address specified in the Form 4868 instructions based on your state of residence and whether you are including a payment. If paying by check or money order, include your payment in the same envelope, but do not attach it to the form.
Important Reminders
- Extension Period: For most taxpayers, Form 4868 provides a 6-month extension to October 17, 2016. The IRS generally cannot extend your filing deadline beyond 6 months, though exceptions may apply for taxpayers living abroad.
- Late Payment Penalty: The late payment penalty is 0.5% per month on unpaid tax, with a maximum of 25%. To demonstrate reasonable cause and avoid this penalty, pay at least 90% of your actual 2015 tax liability by April 18, 2016, through withholding, estimated payments, or Form 4868 payment.
- Late Filing Penalty: If you file your return more than 60 days after the due date, including extensions, the minimum late filing penalty is $135 or 100% of the tax due on your return, whichever is smaller. The standard late filing penalty is 5% of the unpaid tax per month, with a maximum of 25%.
- Gift and GST Tax Returns: An extension for Form 1040-series returns automatically extends the time to file Form 709 for the 2015 tax year. However, it does not extend the time to pay any gift or generation-skipping transfer tax you owe. Interest and penalties accrue on the unpaid gift and GST tax from the original Form 709 due date, regardless of your income tax extension.
- Reporting Extension Payments: When you file your 2015 return, report any payment made with Form 4868 on the designated line: line 70 for Form 1040, line 46 for Form 1040A, line 9 for Form 1040EZ, line 66 for Form 1040NR, line 21 for Form 1040NR-EZ, line 11 for Form 1040-PR, or line 11 for Form 1040-SS.
Special Considerations
- Electronic Filing Options: You can file Form 4868 electronically through IRS e-file or by making an electronic payment using Direct Pay, the Electronic Federal Tax Payment System, or a credit or debit card. Electronic payment automatically processes your extension without requiring you to file Form 4868 separately.
- Fiscal Year Taxpayers: If you are a fiscal year taxpayer, you must file a paper Form 4868 by the original due date of your fiscal year return.
- Private Delivery Services: You may use designated private delivery services, such as FedEx or UPS, to meet the timely filing requirement. Private delivery services cannot deliver to P.O. boxes; you must use the U.S. Postal Service for IRS P.O. box addresses.
- Multiple Forms: If you and your spouse each filed separate Forms 4868 but later file a joint 2015 return, enter the total paid with both forms on your joint return. If you filed a joint Form 4868 but later file separate returns, you and your spouse can divide the payment in any agreed-upon amounts or enter the total on either separate return.
- 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 file Form 4868 if you are under a court order to file your return by the regular due date.
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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.
