Form 4868 (2016)—Tax Year 2016 Checklist
Purpose
Form 4868 grants an automatic 6-month extension to file Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS for the 2016 calendar year. The extension moves your filing deadline from April 18, 2017, to October 16, 2017.
Special provision for taxpayers abroad: U.S. citizens and residents who are out of the country on the original due date automatically receive a 2-month extension to June 15, 2017, without filing any form. If you need additional time beyond June 15, file Form 4868 by that date and check box 8 to receive an extension of 4 months, pushing your deadline to October 16, 2017.
The extension also applies to Form 709 (gift and generation-skipping transfer tax), but it does not extend the payment deadline for gift or GST taxes. Any taxes owed remain due April 18, 2017, regardless of the filing extension.
Step-by-Step Checklist
Step 1: Enter Your Identification Information
Complete Part I with your legal name as it appears on your last filed return. If your name changed due to marriage or divorce, notify the Social Security Administration before filing Form 4868 to prevent processing delays. For joint filers, list both spouses’ names in the order they will appear on your 2016 return.
Step 2: Provide Your Social Security Numbers
Enter your Social Security Number on line 2 (the SSN that will appear first on your 2016 return). If filing jointly, enter your spouse’s SSN on line 3. If you are a nonresident or resident alien without an SSN and ineligible to obtain one, enter “ITIN TO BE REQUESTED” and apply for an ITIN using Form W-7. If filing Form 1040NR as an estate or trust, enter your EIN on line 2 and write “estate” or “trust” in the left margin.
Step 3: Estimate Your Total 2016 Tax Liability
On line 4, estimate your total tax liability as accurately as possible using the information available to you. Reference the appropriate line from your target 2016 return: 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, or line 6 for Form 1040-PR or 1040-SS. An unreasonable estimate will void your extension, so make your best calculation with available information.
Step 4: Calculate Your Total 2016 Payments
Enter your total 2016 tax payments on line 5. For Form 1040, use line 74 but exclude line 70 (which is for extension payments). For Form 1040NR, use line 71, excluding line 66. 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 5: Determine Your Balance Due
Subtract line 5 from line 4 to calculate line 6. If line 5 exceeds line 4, enter zero. This balance represents your minimum payment obligation, though payment is not required to obtain the extension. Any unpaid balance will accrue interest from April 18, 2017, onward.
Step 6: Decide on Payment Amount
Enter the amount you are paying on line 7. Payment is optional but strongly recommended to minimize interest and potential penalties. Although the extension is automatic upon filing, any unpaid tax accrues interest from the original due date.
Step 7: Prepare Your Payment (If Applicable)
If paying by check or money order, make it payable to “United States Treasury.” Write your SSN, daytime phone number, and “2016 Form 4868” on your payment. Do not staple the payment to Form 4868. If your payment equals or exceeds $100 million, split it into multiple checks, each of which is under $100 million.
Step 8: Check Box 8 If You Are Out of the Country
Check the box on line 8 only if you are out of the country on April 18, 2017, and meet the IRS definition: you live outside the United States and Puerto Rico with your principal place of work outside those areas, or you are in military or naval service on duty outside the United States and Puerto Rico. Checking this box when filing by June 15, 2017, provides an additional 4 months beyond the automatic 2-month extension.
Step 9: Check Box 9 for Certain Nonresident Aliens
Check the box on line 9 ONLY if you are filing Form 1040NR or 1040NR-EZ, did not receive wages as an employee subject to U.S. income tax withholding, and your return due date is June 15, 2017. This triggers alternative extension rules under IRC Section 6081(c).
Step 10: File Form 4868 by the Deadline
File Form 4868 by April 18, 2017, for calendar year taxpayers. Fiscal year taxpayers must file by their budgetary year return’s original due date. You may file electronically via IRS e-file through qualifying Free File providers, commercial tax software, or a tax professional. Alternatively, file a paper Form 4868 and mail it to the appropriate IRS address based on your state and whether you are making a payment.
Step 11: Use Electronic Payment Options (Alternative Filing Method)
If you pay electronically using Direct Pay, the Electronic Federal Tax Payment System, or a credit/debit card, you do not need to file Form 4868 separately unless you want to e-file the extension form. Your extension is automatically processed upon electronic payment. Save your confirmation number for your records.
Step 12: Report Extension Payment on Your Return
When you file your 2016 return, report any Form 4868 payment on the appropriate line: Form 1040 line 70, Form 1040A line 46, Form 1040EZ line 9, Form 1040NR line 66, Form 1040NR-EZ line 21, or Form 1040-PR or 1040-SS line 11. Do not attach a copy of Form 4868 to your return.
Important Reminders
Late Payment Penalty Exception
The late payment penalty is one-half of one percent per month on unpaid tax from April 18, 2017, with a maximum of 25 percent. However, you can avoid this penalty through the reasonable cause exception if you meet both requirements: pay at least 90 percent of your total 2016 tax by April 18, 2017, through withholding, estimated payments, or Form 4868 payment, AND pay the remaining balance when you file your return.
Interest Accrues Regardless of Extension
Form 4868 extends your time to file, but NOT your time to pay. Interest accrues on any unpaid tax from April 18, 2017, regardless of your extension, even if you have reasonable cause for not paying on time.
Extension Does Not Guarantee Acceptance
The IRS will contact you only if your extension request is denied. An extension may be voided if your tax liability estimate is unreasonable. Use the best information available to make an accurate estimate.
Maximum Extension Period
The IRS generally cannot extend your filing deadline beyond 6 months from the original due date, which is October 16, 2017, for most calendar year 2016 taxpayers. Exceptions may apply for taxpayers living outside the country; see Publication 54 for additional guidance.
No Explanation Required
You do not need to explain why you are requesting the extension. The extension is automatic if you properly file Form 4868 by the deadline and provide a reasonable estimate of your tax liability.
When Not to File Form 4868
Do not file Form 4868 if you want the IRS to calculate your tax or if you are under a court order to file your return by the regular due date. In these situations, file your actual return instead.
Special Consideration for 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. Electronic filing is not available for fiscal year extensions.
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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.
