What is Form 4868 and how does it extend your 1040?
If you need more time to file your 1040 forms, you can get an extension by using Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). This IRS form gives you an automatic 6-month or 4-month (if you are outside the country) extension to file your individual income tax returns, pushing your 1040 extension due date later in the year.
Form 4868 also extends Form 709/709‑NA filing time when you extend your individual return. However, it doesn’t extend the time to pay gift/GST tax.
You can file Form 4868 online for the fastest confirmation but estimated tax payments are still due by the original date even if you’re using the IRS tax extension deadline to file later. If you don’t pay on time, you’ll owe interest and may be charged with penalties.
Which returns does Form 4868 cover (1040‑series)?
Form 4868 increases the IRS tax extension deadline for the following 1040 forms:
| Form | Reports |
|---|---|
| 1040 | An individual’s annual income, calculates deductions, credits, and determines tax owed or refund. |
| 1040-SR | Similar to 1040 reporting requirements but is designed specifically for individuals who are 65 years or older. |
| 1040-NR | Income, deductions, and tax liability earned in the U.S. by non-resident individuals. |
| 1040-SS | Self-employment income and calculates Social Security and Medicare taxes of eligible citizens in Puerto Rico, Guam, the U.S. Virgin Islands, and American Samoa. |
Original and Extended 1040 deadlines
Here are the Form 4868 deadlines for 2025 tax year (to be filed in 2026).
| Type of Year and Taxpayer | Original Deadline | Extended Deadline After Filing Form 4868 |
|---|---|---|
| Calendar year taxpayer | April 15, 2026 | October 15, 2026 |
| Fiscal year taxpayers | 15th day of the 4th month after fiscal year ends | 6 months from the original due date |
| U.S. taxpayers outside the U.S. | June 15, 2026 (automatic 2-month extension without filing Form 4868) | October 15, 2026 (if Form 4868 filed) |
Special Cases
- Fiscal‑year individuals: If you are an individual taxpayer who uses a fiscal year, you need to paper‑file Form 4868.
- U.S. citizens living abroad: You get an automatic 2‑month extension to file and pay if you are out of the country during the due date. Filing Form 4868 will give you an additional 4-month extension to file.
- Combat zone & contingency operations: If you’re serving in a designated combat zone or on contingency operations, your 1040 filing deadline are extended for the period of service, plus 180 days. Fo hospitalization from an injury caused during your service, the 180-day period begins after hospitalization ends.
- Disaster declarations: If you were affected by a disaster, you get an automatic deadline extension set by the IRS.
Note: The due date moves to next business day if it falls on a Saturday/Sunday or legal holiday.
Penalties If You Miss the 4868 or 1040 deadline
Failure‑to‑file penalty
If you fail to file 1040 and its variants on time or before the due date, you will have to pay a penalty of 5% of the unpaid tax per month (or part), capped at 25%.
For returns that are more than 60 days late, the minimum penalty is $510 or the balance of the tax due on your return, whichever is less.
Failure-to-pay penalty
If you still owe tax after the regular due date, the penalty is 0.5% of the unpaid tax per month (or part of a month) after April 15, up to 25%.
90% rule
If you pay at least 90% of your total estimated tax by the original due date (April 15 in most cases), the late‑payment penalty is waived during the extension period. However, you may still have to pay interest.
Requesting an Extension: E-filing or Paper Filing
As per IRS Form 4868 instructions 2025, there are two ways to request an extension- e-filing (IRS-recommended) and paper filing (for fiscal year filers)
| E-filing Form 4868 | Paper Filing Form 4868 |
|---|---|
| Used by most calendar year filers | Used by fiscal year filers and optional for others |
| E-file using an authorized e-file provider like EZExtension or IRS Free File | Download Form 4868 from the IRS website and manually enter the information |
| Use AI-powered error flagging to check for any errors (for filers using EZExtension) | Mail to the correct address provided on Page 4 of Form 4868 |
| Make an electronic payment via EFTPS, Direct Pay, digital wallet, cash, debit, or credit card | Include a check or money order payable to the “U.S. Treasury” |
E‑file in 3 steps with EZExtension
Step 1: Enter Your Tax Details
Add your personal details including name, address, SSN/ITIN, and tax year.
Step 2: Pay Estimated Tax & Review Information
Pay your estimated taxes via EFW/EFTPS/card/wallet. Use the inbuilt AI scan to check for any mismatches in information.
Step 3: Submit 4868 to the IRS
Review your form and submit it to the IRS securely with EZExtension. You will receive a downloadable acceptance PDF.
Why File Form 4868 Online With EZExtension?
- IRS‑authorized e-filing solution
- File in under 3 minutes
- Flat pricing of $9.99
- AI-based error checks
- Free retransmission for rejected forms
- SOC 2 security
- Bulk filing for tax professionals
FAQs
1. When is Form 4868 due for 2025 taxes?
File 4868 by April 15, 2026, to extend 1040 filing deadline to Oct 15, 2026.
2. How long does a 4868 extension last?
Filing a Form 4868 extension gives you an automatic 6 months for most filers and 4 months for U.S. taxpayers outside the U.S.
3. Does 4868 extend time to pay my tax?
Filing Form 4868 does NOT extend the time to pay tax. You still have to pay by the original due date to avoid penalties/interest.
4. Which returns can I extend with 4868?
You can use 4868 to get an extension for filing Forms 1040, 1040‑SR, 1040‑NR, and 1040‑SS.
5. Do I need to mail 4868 if I pay online?
No, if you paid estimated taxes online and marked it as an extension, you will get an automatic extension.
6. I’ll be abroad on April 15, what’s my deadline?
If you are a U.S. citizen abroad, you get an automatic 2 month filing extension till June 16, 2025. You can also file 4868 to get another 2 month extension. However, interest will still accrue during this time.
7. Can 1040‑NR filers use 4868?
Yes, 1040-NR filers (non-resident filers) can use 4868 to get an extension.
8. I’m in a combat zone, how long do I have to file and pay
For taxpayers serving in a combat zone, the deadline is moved to the time they were in the zone/operation, plus 180 days.
9. Do disasters change my deadlines?
Yes, the IRS grants automatic filing extensions based on locality and disaster.
10.What’s the penalty if I miss both filing and payment?
If you miss both filing and payment deadlines, the penalty is 5% of the unpaid tax per month (capped at 25%) for failure to file and 0.5% of the unpaid tax per month (capped at 25%) for failure to pay.
11. What’s the 60‑day minimum penalty?
If you are more than 60 days late, the minimum penalty is $510 or the balance of the tax due on your return, whichever is smaller.
12. What’s the 90% safe harbor during extension?
If you can pay at least 90% by the original due date and pay the rest with your return, you can avoid the late-payment penalty.
13. Does 4868 extend Form 709 (gift tax)?
Yes, filing 4868 does extend the time to file Form 709. It does not extend the time to pay gift/GST tax.
Need more time to file your business return?
Form 7004 gives you an automatic extension in just a few clicks.