Fill - Free fillable F4868 2019 Form 4868 PDF form

Form 4868

Department of the Treasury

Internal Revenue Service (99)

Application for Automatic Extension of Time

To File U.S. Individual Income Tax Return

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Go to www.irs.gov/Form4868 for the latest information.

OMB No. 1545-0074

2019

There are three ways to request an automatic extension of time to

file a U.S. individual income tax return.

1. You can pay all or part of your estimated income tax due and

indicate that the payment is for an extension using Direct Pay,

the Electronic Federal Tax Payment System, or using a credit

or debit card. See How To Make a Payment on page 3.

2. You can file Form 4868 electronically by accessing IRS e-file

using your home computer or by using a tax professional who

uses e-file.

3. You can file a paper Form 4868 and enclose payment of your

estimate of tax due (optional).

It’s Convenient,

Safe, and Secure

IRS e-file is the IRS’s electronic filing program. You can get an

automatic extension of time to file your tax return by filing Form

4868 electronically. You’ll receive an electronic acknowledgment

once you complete the transaction. Keep it with your records. Don’t

mail in Form 4868 if you file electronically, unless you’re making a

payment with a check or money order (see page 3).

Complete Form 4868 to use as a worksheet. If you think you may

owe tax when you file your return, you’ll need to estimate your total

tax liability and subtract how much you’ve already paid (lines 4, 5,

and 6 below).

Several companies offer free e-filing of Form 4868 through the

Free File program. For more details, go to IRS.gov and click on

freefile.

Pay Electronically

You don’t need to file Form 4868 if you make a payment using our

electronic payment options. The IRS will automatically process an

extension of time to file when you pay part or all of your estimated

income tax electronically. You can pay online or by phone (see

page 3).

E-file Using Your Personal Computer

or Through a Tax Professional

Refer to your tax software package or tax preparer for ways to file

electronically. Be sure to have a copy of your 2018 tax return—

you’ll be asked to provide information from the return for taxpayer

verification. If you wish to make a payment, you can pay by

electronic funds withdrawal or send your check or money order to

the address shown in the middle column under Where To File a

Paper Form 4868 (see page 4).

File a Paper Form 4868

If you wish to file on paper instead of electronically, fill in the Form

4868 below and mail it to the address shown on page 4.

For information on using a private delivery service, see page 4.

Note: If you’re a fiscal year taxpayer, you must file a paper Form

4868.

General Instructions

Purpose of Form

Use Form 4868 to apply for 6 more months (4 if “out of the

country” (defined on page 2) and a U.S. citizen or resident) to file

Form 1040, 1040-SR, 1040-NR, 1040-NR-EZ, 1040-PR, or 1040-SS.

Gift and generation-skipping transfer (GST) tax return (Form

709). An extension of time to file your 2019 calendar year income

tax return also extends the time to file Form 709 for 2019. However,

it doesn’t extend the time to pay any gift and GST tax you may owe

for 2019. To make a payment of gift and GST tax, see Form 8892. If

you don’t pay the amount due by the regular due date for Form 709,

you’ll owe interest and may also be charged penalties. If the donor

died during 2019, see the instructions for Forms 709 and 8892.

Qualifying for the Extension

To get the extra time, you must:

1. Properly estimate your 2019 tax liability using the information

available to you,

2. Enter your total tax liability on line 4 of Form 4868, and

3. File Form 4868 by the regular due date of your return.

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CAUTION

Although you aren’t required to make a payment of the tax

you estimate as due, Form 4868 doesn’t extend the time

to pay taxes. If you don’t pay the amount due by the

regular due date, you’ll owe interest. You may also be charged

penalties. For more details, see Interest and Late Payment Penalty

on page 2. Any remittance you make with your application for

extension will be treated as a payment of tax.

You don’t have to explain why you’re asking for the extension.

We’ll contact you only if your request is denied.

Don’t file Form 4868 if you want the IRS to figure your tax or

you’re under a court order to file your return by the regular due date.

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DETACH HERE

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Form 4868

Department of the Treasury

Internal Revenue Service (99)

Application for Automatic Extension of Time

To File U.S. Individual Income Tax Return

For calendar year 2019, or other tax year beginning , 2019, and ending , 20 .

OMB No. 1545-0074

2019

Part I Identification

1 Your name(s) (see instructions)

Address (see instructions)

City, town, or post office State ZIP code

2 Your social security number

3 Spouse’s social security number

Part II Individual Income Tax

4 Estimate of total tax liability for 2019 . .

5 Total 2019 payments . . . . . .

Balance due. Subtract line 5 from line 4

(see instructions) . . . . . . .

7 Amount you’re paying (see instructions) .

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Check here if you’re “out of the country” and a U.S.

citizen or resident (see instructions) . . . . . .

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Check here if you file Form 1040-NR or 1040-NR-EZ and

didn’t receive wages as an employee subject to U.S.

income tax withholding . . . . . . . . . .

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For Privacy Act and Paperwork Reduction Act Notice, see page 4.

Cat. No. 13141W

Form 4868 (2019)

Page 2

When To File Form 4868

File Form 4868 by April 15, 2020. Fiscal year taxpayers file Form

4868 by the original due date of the fiscal year return.

Taxpayers who are out of the country. If, on the regular due date

of your return, you’re out of the country (as defined below) and a

U.S. citizen or resident, you’re allowed 2 extra months to file your

return and pay any amount due without requesting an extension.

Interest will still be charged, however, on payments made after the

regular due date, without regard to the extension. If you’re out of

the country and file a calendar year income tax return, you can pay

the tax and file your return or this form by June 15, 2020. File this

form and be sure to check the box on line 8 if you need an

additional 4 months to file your return.

If you’re out of the country and a U.S. citizen or resident, you

may qualify for special tax treatment if you meet the bona fide

residence or physical presence tests. If you don’t expect to meet

either of those tests by the due date of your return, request an

extension to a date after you expect to meet the tests by filing Form

2350, Application for Extension of Time To File U.S. Income Tax

Return.

You’re 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’re in military or naval service on duty outside the United

States and Puerto Rico.

If you qualify as being out of the country, you’ll still be eligible for

the extension even if you’re physically present in the United States

or Puerto Rico on the regular due date of the return.

For more information on extensions for taxpayers out of the

country, see Pub. 54, Tax Guide for U.S. Citizens and Resident

Aliens Abroad.

Form 1040-NR or 1040-NR-EZ filers. If you can’t file your return by

the due date, you should file Form 4868. You must file Form 4868

by the regular due date of the return.

If you didn’t receive wages as an employee subject to U.S.

income tax withholding, and your return is due June 15, 2020,

check the box on line 9.

Total Time Allowed

Generally, we can’t extend the due date of your return for more than

6 months (October 15, 2020, for most calendar year taxpayers).

However, there may be an exception if you’re living out of the

country. See Pub. 54 for more information.

Filing Your Tax Return

You can file your tax return any time before the extension expires.

Don’t attach a copy of Form 4868 to your return.

Interest

You’ll owe interest on any tax not paid by the regular due date of

your return, even if you qualify for the 2-month extension because

you were out of the country. The interest runs until you pay the tax.

Even if you had a good reason for not paying on time, you will still

owe interest.

Late Payment Penalty

The late payment penalty is usually ½ of 1% of any tax (other than

estimated tax) not paid by the regular due date of your return, which

is April 15, 2020. It’s charged for each month or part of a month the

tax is unpaid. The maximum penalty is 25%.

The late payment penalty won’t be charged if you can show

reasonable cause for not paying on time. Attach a statement to

your return fully explaining the reason. Don’t attach the statement to

Form 4868.

You’re considered to have reasonable cause for the period

covered by this automatic extension if both of the following

requirements have been met.

1. At least 90% of the total tax on your 2019 return is paid on or

before the regular due date of your return through withholding,

estimated tax payments, or payments made with Form 4868.

2. The remaining balance is paid with your return.

Late Filing Penalty

A late filing penalty is usually charged if your return is filed after the

due date (including extensions). The penalty is usually 5% of the

amount due for each month or part of a month your return is late.

The maximum penalty is 25%. If your return is more than 60 days

late, the minimum penalty is $330 (adjusted for inflation) or the

balance of the tax due on your return, whichever is smaller. You

might not owe the penalty if you have a reasonable explanation for

filing late. Attach a statement to your return fully explaining your

reason for filing late. Don’t attach the statement to Form 4868.

How To Claim Credit for Payment Made With This Form

When you file your 2019 return, include the amount of any payment

you made with Form 4868 on the appropriate line of your tax return.

The instructions for the following line of your tax return will tell

you how to report the payment.

• Form 1040 or 1040-SR, Schedule 3, line 10.

• Form 1040-NR, line 66.

• Form 1040-NR-EZ, line 21.

• Form 1040-PR, line 11.

• Form 1040-SS, line 11.

If you and your spouse each filed a separate Form 4868 but later

file a joint return for 2019, enter the total paid with both Forms 4868

on the appropriate line of your joint return.

If you and your spouse jointly file Form 4868 but later file

separate returns for 2019, you can enter the total amount paid with

Form 4868 on either of your separate returns. Or you and your

spouse can divide the payment in any agreed amounts.

Form 4868 (2019)

Page 3

Specific Instructions

How To Complete Form 4868

Part I—Identification

Enter your name(s) and address. If you plan to file a joint return,

include both spouses’ names in the order in which they will appear

on the return.

If you want correspondence regarding this extension to be sent to

you at an address other than your own, enter that address. If you

want the correspondence sent to an agent acting for you, include

the agent’s name (as well as your own) and the agent’s address.

If you changed your name after you filed your last return because

of marriage, divorce, etc., be sure to report this to the Social

Security Administration before filing Form 4868. This prevents

delays in processing your extension request.

If you changed your mailing address after you filed your last

return, you should use Form 8822, Change of Address, to notify the

IRS of the change. Showing a new address on Form 4868 won’t

update your record. You can download or order IRS forms at

www.irs.gov/FormsPubs.

If you plan to file a joint return, enter on line 2 the SSN that you’ll

show first on your return. Enter on line 3 the other SSN to be shown

on the joint return. If you’re filing Form 1040-NR as an estate or

trust, enter your employer identification number (EIN) instead of an

SSN on line 2. In the left margin, next to the EIN, write “estate” or

“trust.”

IRS individual taxpayer identification numbers (ITINs) for aliens.

If you’re a nonresident or resident alien and you don’t have and

aren’t eligible to get an SSN, you must apply for an ITIN. Although

an ITIN isn’t required to file Form 4868, you’ll need one to file your

income tax return. For details on how to apply for an ITIN, see Form

W-7 and its instructions. If you already have an ITIN, enter it

wherever an SSN is requested. If you don’t have an ITIN, enter “ITIN

TO BE REQUESTED” wherever an SSN is requested.

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CAUTION

An ITIN is for tax use only. It doesn’t entitle you to social

security benefits or change your employment or

immigration status under U.S. law.

Part II—Individual Income Tax

Rounding off to whole dollars. You can round off cents to whole

dollars on Form 4868. If you do round to whole dollars, you must

round all amounts. To round, drop amounts under 50 cents and

increase amounts from 50 to 99 cents to the next dollar. For

example, $1.39 becomes $1 and $2.50 becomes $3. If you have to

add two or more amounts to figure the amount to enter on a line,

include cents when adding the amounts and round off only the total.

Line 4—Estimate of Total Tax Liability for 2019

Enter on line 4 the total tax liability you expect to report on your

2019:

• Form 1040 or 1040-SR, line 16.

• Form 1040-NR, line 61.

• Form 1040-NR-EZ, line 17.

• Form 1040-PR, line 6.

• Form 1040-SS, line 6.

If you expect this amount to be zero, enter -0-.

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CAUTION

Make your estimate as accurate as you can with the

information you have. If we later find that the estimate

wasn’t reasonable, the extension will be null and void.

Line 5—Estimate of Total Payments for 2019

Enter on line 5 the total payments you expect to report on your

2019:

• Form 1040 or 1040-SR, line 19 (excluding Schedule 3, line 10).

• Form 1040-NR, line 71 (excluding line 66).

• Form 1040-NR-EZ, line 21.

• Form 1040-PR, line 11.

• Form 1040-SS, line 11.

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CAUTION

For Forms 1040-NR-EZ, 1040-PR, and 1040-SS, don’t

include on line 5 the amount you’re paying with this Form

4868.

Line 6—Balance Due

Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.

Line 7—Amount You’re Paying

If you find you can’t pay the amount shown on line 6, you can still

get the extension. But you should pay as much as you can to limit

the amount of interest you’ll owe. Also, you may be charged the late

payment penalty on the unpaid tax from the regular due date of

your return. See Late Payment Penalty on page 2.

Line 8—Out of the Country

If you’re out of the country on the regular due date of your return,

check the box on line 8. “Out of the country” is defined on page 2.

Line 9—Form 1040-NR or 1040-NR-EZ Filers

If you didn’t receive wages subject to U.S. income tax withholding,

and your return is due June 15, 2020, check the box on line 9.

How To Make a Payment

Making Payments Electronically

You can pay online with a direct transfer from your bank

account using Direct Pay, the Electronic Federal Tax Payment

System, or by debit or credit card. You can also pay by phone

using the Electronic Federal Tax Payment System or by debit or

credit card. For more information, go to www.irs.gov/Payments.

Confirmation number. You’ll receive a confirmation number when

you pay online or by phone. Enter the confirmation number below

and keep it for your records.

Enter confirmation number here

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Note: If you use an electronic payment method and indicate the

payment is for an extension, you don’t have to file Form 4868. You

should pay the entire estimated tax owed or you could be subject to

a penalty. Your extension will be automatically processed when you

pay part or all of your estimated income tax electronically.

Pay by Check or Money Order

• When paying by check or money order with Form 4868, use the

appropriate address in the middle column under Where To File a

Paper Form 4868 on page 4.

• Make your check or money order payable to the “United States

Treasury.” Don’t send cash.

• Write your SSN, daytime phone number, and “2019 Form 4868”

on your check or money order.

• Don’t staple or attach your payment to Form 4868.

Note: If you e-file Form 4868 and mail a check or money order to

the IRS for payment, use a completed paper Form 4868 as a

voucher. Please note with your payment that your extension request

was originally filed electronically.

Notice to taxpayers presenting checks. When you provide a

check as payment, you authorize us either to use information from

your check to make a one-time electronic fund transfer from your

account or to process the payment as a check transaction. When

we use information from your check to make an electronic fund

transfer, funds may be withdrawn from your account as soon as the

same day we receive your payment, and you will not receive your

check back from your financial institution.

No checks of $100 million or more accepted. The IRS can’t

accept a single check (including a cashier’s check) for amounts of

$100,000,000 ($100 million) or more. If you’re sending $100 million

or more by check, you’ll need to spread the payments over two or

more checks with each check made out for an amount less than

$100 million. The $100 million or more amount limit does not apply

to other methods of payment (such as electronic payments), so

please consider paying by means other than checks.

Form 4868 (2019)

Page 4

Where To File a Paper Form 4868

If you live in:

And you’re making a payment, send

Form 4868 with your payment to

Internal Revenue Service:

And you’re not making a

payment, send Form 4868 to

Department of the Treasury,

Internal Revenue Service Center:

Alabama, North Carolina, South Carolina P.O. Box 1302 Charlotte, NC 28201-1302 Kansas City, MO 64999-0045

Alaska, California, Hawaii, Washington P.O. Box 7122 San Francisco, CA 94120-7122 Fresno, CA 93888-0045

Arizona, Colorado, Idaho, Kansas, Montana, Nebraska, New Mexico, Nevada,

North Dakota, Oregon, South Dakota, Utah, Wyoming

P.O. Box 802503 Cincinnati, OH 45280-2503 Ogden, UT 84201-0045

Arkansas, Georgia, Indiana, Iowa, Kentucky, Missouri, New Jersey, Oklahoma,

Tennessee, Virginia

P.O. Box 931300 Louisville, KY 40293-1300 Kansas City, MO 64999-0045

Connecticut, District of Columbia, Maryland, Rhode Island, West Virginia P.O. Box 931300 Louisville, KY 40293-1300 Ogden, UT 84201-0045

Delaware, Maine, Massachusetts, New Hampshire, New York, Vermont P.O. Box 37009 Hartford, CT 06176-7009 Kansas City, MO 64999-0045

Florida, Louisiana, Mississippi, Texas P.O. Box 1302 Charlotte, NC 28201-1302 Austin, TX 73301-0045

Illinois, Michigan, Minnesota, Ohio, Wisconsin P.O. Box 802503 Cincinnati, OH 45280-2503 Fresno, CA 93888-0045

Pennsylvania P.O. Box 37009 Hartford, CT 06176-7009 Ogden, UT 84201-0045

A foreign country, American Samoa, or Puerto Rico, or are excluding income

under Internal Revenue Code section 933, or use an APO or FPO address, or file

Form 2555 or 4563, or are a dual-status alien, or are a nonpermanent resident of

Guam or the U.S. Virgin Islands

P.O. Box 1302 Charlotte, NC 28201-1302 USA Austin, TX 73301-0215

All foreign estate and trust Form 1040-NR filers P.O. Box 1303 Charlotte, NC 28201-1303 USA Kansas City, MO 64999-0045 USA

All other Form 1040-NR, 1040-NR-EZ, 1040-PR, and 1040-SS filers P.O. Box 1302 Charlotte, NC 28201-1302 USA Austin, TX 73301-0045 USA

Private Delivery Services

You can use certain private delivery services designated by the IRS

to meet the “timely mailing as timely filing/paying” rule for tax

returns and payments. These private delivery services include only

the following.

• DHL Express: DHL Express 9:00, DHL Express 10:30, DHL

Express 12:00, DHL Express Worldwide, DHL Express Envelope,

DHL Import Express 10:30, DHL Import Express 12:00, and DHL

Import Express Worldwide.

• United Parcel Service (UPS): UPS Next Day Air Early AM, 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.

• Federal Express (FedEx): FedEx First Overnight, FedEx Priority

Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx

International Next Flight Out, FedEx International Priority, FedEx

International First, and FedEx International Economy.

The private delivery service can tell you how to get written proof

of the mailing date.

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CAUTION

Private delivery services can’t deliver items to P.O. boxes.

You must use the U.S. Postal Service to mail any item to

an IRS P.O. box address.

Privacy Act and Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue laws of

the United States. We need this information so that our records will

reflect your intention to file your individual income tax return within 6

months after the regular due date. If you choose to apply for an

automatic extension of time to file, you’re required by Internal

Revenue Code section 6081 to provide the information requested

on this form. Under Internal Revenue Code section 6109, you must

disclose your social security number or individual taxpayer

identification number. Routine uses of this information include

giving it to the Department of Justice for civil and criminal litigation,

and to cities, states, the District of Columbia, and U.S.

commonwealths and possessions for use in administering their tax

laws. We may also disclose this information to other countries under

a tax treaty, to federal and state agencies to enforce federal nontax

criminal laws, or to federal law enforcement and intelligence

agencies to combat terrorism. If you fail to provide this information

in a timely manner or provide incomplete or false information, you

may be liable for penalties.

You aren’t required to provide the information requested on a

form that is subject to the Paperwork Reduction Act unless the form

displays a valid OMB control number. Books or records relating to a

form or its instructions must be retained as long as their contents

may become material in the administration of any Internal Revenue

law. Generally, tax returns and return information are confidential,

as required by Internal Revenue Code section 6103.

The average time and expenses required to complete and file this

form will vary depending on individual circumstances. For the

estimated averages, see the instructions for your income tax return.

If you have suggestions for making this form simpler, we would

be happy to hear from you. See the instructions for your income tax

return.

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