Form 4868 (2017) Application for Automatic Extension Checklist
Purpose
Form 4868 provides an automatic 6-month extension to file your 2017 individual income tax return. The extension moves the filing deadline from April 17, 2018, to October 15, 2018. U.S. citizens and residents outside the country receive an automatic 2-month extension until June 15, 2018, without filing Form 4868. These taxpayers can file Form 4868 for an additional 4 months, extending their deadline to October 15, 2018.
Critical: The extension applies only to filing, not to payment. Any tax owed remains due by the regular deadline (April 17, 2018, or June 15, 2018, if out of the country). Interest accrues on unpaid taxes from the regular due date, regardless of whether an extension has been granted.
Step-by-Step Filing Process
Step 1: Verify Eligibility
Confirm you are filing Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 1040-SS for 2017. Do not use Form 4868 if you want the IRS to calculate your tax or are under a court order to file by the regular due date.
Step 2: Estimate Total Tax Liability
Calculate your expected 2017 total tax using available information. Enter this amount on line 4. Refer to the appropriate line of your anticipated return form: Form 1040 line 63, Form 1040A line 39, Form 1040EZ line 12, Form 1040NR line 61, Form 1040NR-EZ line 17, Form 1040-PR line 6, or Form 1040-SS line 6. Make your estimate as accurate as possible. An unreasonable estimate may void the extension.
Step 3: Calculate Total Payments
Add all 2017 payments already made: federal income tax withholding, estimated tax payments, and any overpayment from your 2016 return applied to 2017. Enter the total on line 5. For Form 1040, use the amount from line 74, excluding the amount from line 70. For other forms, use the respective payment lines. Do not include any payment you are making with this Form 4868.
Step 4: Determine Balance Due
Subtract line 5 from line 4. Enter the result on line 6. If your payments exceed your estimated tax, enter zero. This calculation shows whether you have additional tax to pay and helps determine penalty exposure.
Step 5: Complete the Identification Section
Enter your name and address in Part I. For joint returns, include both spouses’ names in the order they will appear on your return. Enter your social security number on line 2 and your spouse’s SSN on line 3. If filing Form 1040NR as an estate or trust, enter your employer identification number instead of an SSN on line 2 and write “estate” or “trust” in the left margin.
Step 6: Assess Out-of-Country Status
Check the box on line 8 if you were outside the country on April 17, 2018. You qualify if you live outside the United States and Puerto Rico, have your main place of work outside both, or are in military or naval service while on duty outside both. Checking this box indicates you need an additional 4 months beyond the automatic 2-month extension already granted to out-of-country taxpayers. Your extended deadline becomes October 15, 2018. Interest accrues on unpaid taxes from April 17, 2018.
Step 7: Complete Form 1040NR/NR-EZ Special Provision
If filing Form 1040NR or 1040NR-EZ, check the box on line 9 only if you did not receive wages subject to U.S. tax withholding and your return is due June 15, 2018. This indicates the special extended due date that applies to certain nonresident aliens.
Step 8: Submit Payment
If you owe tax, pay electronically through Direct Pay, the Electronic Federal Tax Payment System, or a credit/debit card. For paper payments, mail a check or money order with Form 4868 to the appropriate address. Write your SSN, daytime phone number, and “2017 Form 4868” on the check. Do not staple the payment to the form. If paying $100 million or more, split the amount across multiple checks, each under $100 million. Electronic payments have no dollar limit.
Step 9: File by April 17, 2018
Mail Form 4868 to the correct IRS address based on your state or territory and whether you are including a payment. The addresses differ for payment versus non-payment submissions. Fiscal year taxpayers must file by their original fiscal year return due date. Use approved private delivery services (such as UPS, FedEx, or DHL) for proof of timely mailing. Use USPS for P.O. box addresses.
Step 10: Claim Payment Credit on Your Return
When filing your 2017 return, report any payment made with Form 4868 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, Form 1040-PR line 11, or Form 1040-SS line 11. Do not attach a copy of Form 4868 to your return. If spouses filed separate Forms 4868 but later filed jointly, enter the total from both forms. If you filed jointly on Form 4868 but later filed separately, divide the payment as agreed or claim the full amount on either return.
Penalties and Interest
Interest Charges
Interest accrues on any tax unpaid by the regular due date (April 17, 2018, or June 15, 2018, if out of the country). The extension does not extend the payment deadline. Interest runs until you pay the full tax amount, regardless of reasonable cause or extension status.
Late Payment Penalty
The late payment penalty is one-half of one percent of the unpaid tax per month or part of a month, up to a maximum of 25%. The penalty begins accruing from April 17, 2018, for most taxpayers.
You are considered to have reasonable cause for late payment if both conditions are met: at least 90% of your total 2017 tax is paid by the regular due date through withholding, estimated costs, or Form 4868 payment, and the remaining balance is paid with your return. If claiming reasonable cause, attach a statement explaining your situation to your return (not to Form 4868).
Late Filing Penalty
If you file after the extended deadline, the late-filing penalty is typically 5% of the unpaid tax per month or part of a month, up to a maximum of 25%. If your return is more than 60 days late, the minimum penalty is $210 or the balance of tax due, whichever is smaller. Attach a statement to your return (not Form 4868) if you have reasonable cause for filing late.
Special Considerations
Automatic Extension for Out-of-Country Taxpayers
U.S. citizens and residents out of the country on the regular due date automatically receive a 2-month extension to June 15, 2018, without filing any form. To qualify, you must live outside the United States and Puerto Rico with your main place of work outside both areas, or be in military or naval service on duty outside both.
You remain eligible even if physically present in the U.S. or Puerto Rico on April 17, 2018, as long as you met the out-of-country definition on the regular due date. File Form 4868 and check line 8 to request an additional 4-month extension beyond the June 15 deadline.
Form 1040NR Filers
Form 1040NR and 1040NR-EZ filers who received wages subject to U.S. income tax withholding have an April 17, 2018, due date. Those who did not receive wages subject to withholding have a due date of June 15, 2018. All can request extensions using Form 4868.
Electronic Filing Options
Filing Form 4868 electronically is convenient and provides immediate confirmation. If making an electronic payment for an extension, you do not need to file Form 4868 separately. The IRS automatically processes your extension when you pay electronically and indicate the payment is for an extension. Keep your confirmation number for your records.
Payment Limits
The IRS cannot accept single checks (including cashier’s checks) of $100 million or more. If paying this amount or more, split it across multiple checks, each under $100 million. This limit does not apply to electronic payments.
Extension Does Not Guarantee Acceptance
The extension is automatic if you file Form 4868 properly and reasonably estimate your tax. The IRS contacts you only if your extension request is denied. You do not need to explain why you need the extension.
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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.
