Form 4868
Department of the Treasury
Internal Revenue Service (99)
Application for Automatic Extension of Time
To File U.S. Individual Income Tax Return
OMB No. 1545-0074
2010
There are three ways to request an automatic extension of time to
file a U.S. individual income tax return.
1. 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.
2. You can pay all or part of your estimate of income tax due
using a credit or debit card.
3. You can file a paper Form 4868.
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 will receive an electronic acknowledgment
once you complete the transaction. Keep it with your records. Do
not send in Form 4868 if you file electronically, unless you are
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 will need to estimate your
total tax liability and subtract how much you have 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.
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 2009 tax return—you
will 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).
Pay by Credit or Debit Card
You can get an extension if you pay part or all of your estimate of
income tax due by using a credit or debit card. Your payment must
be at least $1. You can pay by phone or over the Internet (see page
3).
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 are 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, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or
1040-SS.
Gift tax return (Form 709). An extension of time to file your 2010
calendar year income tax return also extends the time to file Form
709 for 2010. However, it does not extend the time to pay any gift
tax you may owe for 2010. To make a payment of gift tax, see Form
8892. If you do not pay the amount due by the regular due date for
Form 709, you will owe interest and may also be charged penalties.
If the donor died during 2010, see the instructions for Forms 709
and 8892.
Qualifying for the Extension
To get the extra time you must:
1. Properly estimate your 2010 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.
!
CAUTION
Although you are not required to make a payment of the tax
you estimate as due, Form 4868 does not extend the time
to pay taxes. If you do not pay the amount due by the
regular due date, you will 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 do not have to explain why you are asking for the extension.
We will contact you only if your request is denied.
Do not file Form 4868 if you want the IRS to figure your tax or
you are under a court order to file your return by the regular due
date.
DETACH HERE
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 2010, or other tax year beginning , 2010, ending , 20 .
OMB No. 1545-0074
2010
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 2010 . .
$
5 Total 2010 payments . . . . . .
6
Balance due. Subtract line 5 from line 4
(see instructions) . . . . . . .
7 Amount you are paying (see instructions)
8
Check here if you are “out of the country” and a U.S.
citizen or resident (see instructions) . . . . . .
9
Check here if you file Form 1040NR or 1040NR-EZ and
did not receive wages as an employee subject to U.S.
income tax withholding . . . . . . . . . .
For Privacy Act and Paperwork Reduction Act Notice, see page 4.
Cat. No. 13141W
Form 4868 (2010)
Form 4868 (2010)
Page 2
When To File Form 4868
File Form 4868 by April 18, 2011. Fiscal year taxpayers, file Form
4868 by the regular due date of the return.
Taxpayers who are out of the country. If, on the regular due date
of your return, you are out of the country and a U.S. citizen or
resident, you are allowed 2 extra months to file your return and pay
any amount due without requesting an extension. For a calendar
year return, this is June 15, 2011. 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 are out of the country and a U.S. citizen or resident, you
may qualify for special tax treatment if you meet the foreign
residence or physical presence tests. If you do not expect to meet
either of those tests by the due date of your return, request an
extension to a date after you expect to qualify using Form 2350,
Application for Extension of Time To File U.S. Income Tax Return.
You are 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 are in military or naval service outside the United States and
Puerto Rico.
If you qualify as being out of the country, you will still be eligible
for the extension even if you are 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 1040NR or 1040NR-EZ filers. If you cannot 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 did not receive wages as an employee subject to U.S.
income tax withholding, and your return is due June 15, 2011,
check the box on line 9.
Total Time Allowed
Generally, we cannot extend the due date of your return for more
than 6 months (October 17, 2011, for most calendar year
taxpayers). However, there may be an exception if you are 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.
Do not attach a copy of Form 4868 to your return.
Interest
You will 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 April 18, 2011. It is charged for each
month or part of a month the tax is unpaid. The maximum penalty
is 25%.
The late payment penalty will not be charged if you can show
reasonable cause for not paying on time. Attach a statement to
your return fully explaining the reason. Do not attach the statement
to Form 4868.
You are considered to have reasonable cause for the period
covered by this automatic extension if at least 90% of your actual
2010 tax liability is paid before the regular due date of your return
through withholding, estimated tax payments, or payments made
with Form 4868.
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 $135 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 the reason. Do not attach
the statement to Form 4868.
How To Claim Credit for Payment Made With This Form
When you file your 2010 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, line 68.
• Form 1040A, line 44.
• Form 1040EZ, line 10.
• Form 1040NR, line 63.
• Form 1040NR-EZ, line 21.
• Form 1040-PR, line 10.
• Form 1040-SS, line 10.
If you and your spouse each filed a separate Form 4868 but later
file a joint return for 2010, enter the total paid with both Forms 4868
on the appropriate line of your joint return.
Form 4868 (2010)
Page 3
If you and your spouse jointly file Form 4868 but later file
separate returns for 2010, 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. Be sure
each separate return has the social security numbers of both
spouses.
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 will not
update your record. You can get IRS forms by calling
1-800-TAX-FORM (1-800-829-3676). You can also download forms
at IRS.gov.
If you plan to file a joint return, enter on line 2 the social security
number (SSN) that you will show first on your return. Enter on line 3
the other SSN to be shown on the joint return.
IRS individual taxpayer identification numbers (ITINs) for aliens.
If you are a nonresident or resident alien and you do not have and
are not eligible to get an SSN, you must apply for an ITIN. Although
an ITIN is not required to file Form 4868, you will 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 your SSN is requested. If you do not have an ITIN, enter
“ITIN TO BE REQUESTED” wherever your SSN is requested.
!
CAUTION
An ITIN is for tax use only. It does not 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 2010
Enter on line 4 the total tax liability you expect to report on your
2010:
• Form 1040, line 60.
• Form 1040A, line 37.
• Form 1040EZ, line 11.
• Form 1040NR, line 59.
• Form 1040NR-EZ, line 17.
• Form 1040-PR, line 5.
• Form 1040-SS, line 5.
If you expect this amount to be zero, enter -0-.
!
CAUTION
Make your estimate as accurate as you can with the
information you have. If we later find that the estimate was
not reasonable, the extension will be null and void.
Line 5—Estimate of Total Payments for 2010
Enter on line 5 the total payments you expect to report on your
2010:
• Form 1040, line 72 (excluding line 68).
• Form 1040A, line 44.
• Form 1040EZ, line 10.
• Form 1040NR, line 68 (excluding line 63).
• Form 1040NR-EZ, line 21.
• Form 1040-PR, line 10.
• Form 1040-SS, line 10.
!
CAUTION
For Forms 1040A, 1040EZ, 1040NR-EZ, 1040-PR, and
1040-SS, do not include on line 5 the amount you are
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 Are Paying
If you find you cannot 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 will 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 are 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 1040NR or 1040NR-EZ Filers
If you did not receive wages subject to U.S. income tax
withholding, and your return is due June 15, 2011, check the box
on line 9.
How To Make a Payment With Your Application
Making Payments Electronically
For information on paying your taxes electronically, including by
credit or debit card, go to www.irs.gov/e-pay.
Confirmation number. You will receive a confirmation number
when you pay by credit or debit card. Enter the confirmation
number below and keep for your records.
Enter confirmation number here
Do not file a paper Form 4868.
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.” Do not send cash.
• Write your social security number, daytime phone number, and
“2010 Form 4868” on your check or money order.
• Do not 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.
Version A, Cycle 8
Form 4868 (2010)
Page 4
Where To File a Paper Form 4868
If you live in:
And you are making a payment, send
Form 4868 with your payment to
Internal Revenue Service:
And you are not making a
payment, send Form 4868 to
Department of the Treasury,
Internal Revenue Service Center:
Florida, Georgia P.O. Box 105050 Atlanta, GA 30348-5050 Atlanta, GA 39901-0045
Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York,
North Carolina, Pennsylvania, South Carolina, Vermont
P.O. Box 37009 Hartford, CT 06176-0009 Kansas City, MO 64999-0045
Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas P.O. Box 1302 Charlotte, NC 28201-1302 Austin, TX 73301-0045
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico,
Oregon, Utah, Washington, Wyoming
P.O. Box 7122 San Francisco, CA 94120-7122 Fresno, CA 93888-0045
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana,
Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin
P.O. Box 802503 Cincinnati, OH 45280-2503 Fresno, CA 93888-0045
Delaware, District of Columbia, Maryland, Missouri, Ohio, Rhode Island, Virginia,
West Virginia
P.O. Box 970028 St. Louis, MO 63197-0028 Kansas City, MO 64999-0045
A foreign country, U.S. possession or territory*, or use an APO or FPO address,
or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien.
P.O. Box 1302 Charlotte, NC 28201-1302 USA Austin, TX 73301-0215 USA
Form 1040-SS or Form 1040-PR P.O. Box 1302 Charlotte, NC 28201-1302 USA Austin, TX 73301-0045 USA
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.
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): DHL Same Day Service.
• Federal Express (FedEx): FedEx Priority Overnight, FedEx
Standard Overnight, FedEx 2 Day, FedEx International Priority, and
FedEx International First.
• United Parcel Service (UPS): 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.
The private delivery service can tell you how to get written proof
of the mailing date.
!
CAUTION
Private delivery services cannot 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 are required by Internal
Revenue Code section 6081 to provide the information requested
on this form. Under 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, and
the District of Columbia 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 and interest.
You are not 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.