Form 4868 (2018) Tax Year Filing Checklist
Purpose and 2018 Context
Form 4868 requests an automatic extension to file your 2018 individual income tax return. The form covers Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-PR, and Form 1040-SS. This extension applies to the tax year 2018, which includes the changes made by the Tax Cuts and Jobs Act that significantly altered individual income tax rates, brackets, and deductions.
Step-by-Step Filing Checklist
Step 1: Estimate Your Total 2018 Tax Liability
Calculate your expected total tax liability for 2018. This amount appears on Form 1040 line 15, Form 1040NR line 61, Form 1040NR-EZ line 17, Form 1040-PR line 6, or Form 1040-SS line 6. Use the 2018 tax rates, brackets, and standard deduction amounts under the Tax Cuts and Jobs Act. Make your estimate as accurate as possible, given the available information. If the IRS later determines your estimate was unreasonable, the extension becomes void.
Step 2: Calculate Your Total 2018 Payments
Determine the total payments you have already made for 2018. Reference Form 1040 line 18 excluding Schedule 5 line 71, Form 1040NR line 71 excluding line 66, or the appropriate lines on other forms. Do not include any payment you are making with Form 4868 if you are filing Form 1040NR-EZ, Form 1040-PR, or Form 1040-SS.
Step 3: Determine Your Balance Due
Subtract your total payments from your estimated tax liability. If your costs exceed your liability, enter zero. You cannot claim a refund on Form 4868.
Step 4: Enter Social Security Numbers Correctly
Provide your Social Security Number on line 2. If filing jointly, enter the SSN that will appear first on your 2018 return on line 2 and the second SSN on line 3. If you are a nonresident or resident alien without an SSN, apply for an Individual Taxpayer Identification Number using Form W-7. If you have not yet obtained an ITIN, write “ITIN TO BE REQUESTED” in the SSN field and complete your ITIN application before filing your actual return.
Step 5: Check Box 8 Only If You Qualify as Out of the Country
You qualify as being out of the country if, on April 15, 2019 (or April 17, 2019, for Maine and Massachusetts residents), you are a U.S. citizen or resident. You qualify as out of the country if you either work primarily outside the United States and Puerto Rico or are on military duty outside both. Out-of-country taxpayers automatically receive a two-month extension to June 17, 2019, without filing Form 4868. Check box 8 only if you need an additional four months beyond June 17, extending your deadline to October 15, 2019.
Step 6: Check Box 9 Only If You Are a Qualifying Form 1040NR or 1040NR-EZ Filer
Check box 9 only if you received no wages subject to U.S. tax withholding and your return due date is June 17, 2019, because you are out of the country. This identifies nonresident filers meeting specific out-of-country conditions.
Step 7: Choose Your Payment Method
Pay by check or money order made payable to “United States Treasury,” by electronic methods including Direct Pay or the Electronic Federal Tax Payment System, by credit or debit card, or by online banking transfer. If paying electronically, you do not need to file a paper Form 4868 unless you are also mailing a check or money order separately. Keep your electronic confirmation number for your records. For payments under $100 million, a single check is acceptable when paying by check. Payments of $100 million or more must be split across multiple checks, each with an amount under $100 million.
Step 8: File Form 4868 by the Appropriate Deadline
File paper Form 4868 by April 15, 2019, or April 17, 2019, if you are a Maine or Massachusetts resident. Mail your form to the address corresponding to your state and filing status. If you are a fiscal year taxpayer, file by your original fiscal year due date. Do not mail Form 4868 if you pay electronically, unless you are sending a separate check or money order.
Step 9: Report Your Extension Payment on Your 2018 Return
When you file your actual 2018 return, report any payment made with Form 4868 on the appropriate line: Form 1040 Schedule 5 line 71, Form 1040NR line 66, Form 1040NR-EZ line 21, Form 1040-PR line 11, or Form 1040-SS line 11. If you and your spouse filed separate Forms 4868 but later file jointly, combine both payment amounts on your joint return.
Step 10: Understand Interest and Penalties
Interest accrues on any unpaid tax from the original due date of April 15, 2019, regardless of your extension. The late payment penalty is typically 0.5 percent per month on unpaid tax after the original due date, with a maximum penalty of 25 percent. You are considered to have reasonable cause for the late payment penalty period covered by the automatic extension if at least 90 percent of your total 2018 tax is paid by the original due date through withholding, estimated tax payments, or payments made with Form 4868, and the remaining balance is paid with your return.
Special Considerations for 2018
Gift and Generation-Skipping Transfer Tax Returns
An automatic extension of your Form 1040 filing deadline also extends the time to file Form 709 for 2018 gifts by six months. However, the extension does not extend the time to pay any gift or generation-skipping transfer tax owed. You must pay any gift tax due by April 15, 2019, to avoid interest and penalties. If you are not filing Form 4868 for your income tax return but need an extension for Form 709, use Form 8892 to request the extension and make any required gift tax payment.
Late Filing Penalty
If you file your return more than 60 days late, the minimum late filing penalty is $210 or the balance of tax due on your return, whichever is smaller. This amount applies to returns due between January 1, 2018, and December 31, 2019. You may avoid the penalty if you can show reasonable cause for filing late by attaching a statement to your actual return explaining your circumstances. Do not attach this statement to Form 4868.
Maximum Extension Period
The IRS generally cannot extend your filing deadline by more than six months. For most calendar year taxpayers, this means October 15, 2019. However, taxpayers living outside the country may qualify for additional time under certain circumstances. If you need more time because you are establishing bona fide residence or meeting the physical presence test for the foreign earned income exclusion, file Form 2350 instead of or in addition to Form 4868.
No Explanation Required
You do not need to provide any explanation for why you need an extension. The IRS will contact you only if your request is denied. 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 original due date.
Electronic Filing Benefits
When you pay electronically and indicate the payment is for an extension, the IRS automatically processes your extension request. You receive an electronic confirmation number that serves as proof of your extension filing. This method eliminates the need to file paper Form 4868 separately and provides immediate confirmation of your request.
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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.
