What is Form 4868 and who can use it for a 1040-NR?
Non-resident aliens are any non-U.S citizen who is residing here without a green card or has not passed the substantial present test. If you are one, you have to file Form 1040-NR to report the income you earned here. You also file the form if you’re in charge of an estate or trust (a legal entity that holds someone’s assets) that has U.S. income.
The filing must be completed and submitted to the IRS by April 15 or June 15 for income subject to withholding. However, if you need more time to file, you can always request a Form 1040-NR extension using Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). This nonresident tax extension 4868 gives all eligible non-resident aliens an extra six months (generally to October 15) to file their tax return.
For state information returns, most states accept federal return. While some states require their own extension forms. For example, New York requires Form IT-370.
Please note: Form 4868 extends reporting deadline but does not extend time to pay. Interest will compound from the original due date on any unpaid tax even if you filed for an automatic extension.
Non-Resident Filing Deadlines Explained: When is the 1040-NR Extension Due?
Form 1040-NR typically has two deadlines that you must keep a note of. If you are an employee and you receive wages subject to U.S. income tax withholding, or you have an office or place of business in the United States, you must file by the 15th day of the 4th month after your tax year ends (April15 for calendar year).
For employees or self-employed individuals who receives wages or non-employee compensation subject to U.S. income tax withholding, or if you do not have an office or place of business in the United States, you must file by the 15th day of the 6th month after your tax year ends (June 15 for calendar year).
You can request a form 1040NR extension with Form 4868 to get an automatic 6-month extension to file your information returns. The extension must be requested by the original deadline and not a day over it.
| Form 1040-NR | Due Date (For Calendar Year) | Due Date (For Fiscal Year) | Due Date After Filing Form 4868 |
|---|---|---|---|
| Wages subject to U.S. income tax withholding | April 15th | 15th day of the 4th month after tax year ends | Calendar Year: October 15th Fiscal Year: 6 months from the original due date |
| Wages not subject to U.S. income tax withholding | June 15th | 15th day of the 6th month after tax year ends | Calendar Year: December 15th Fiscal Year: 6 months from the original due date |
Note: If the due date falls on a weekend or a federal holiday, the due date shifts to the next business or working day.
Required Information Before Filing Form 4868 as a Non-resident Alien
For any non-resident alien who wants to file Form 4868 to request an extension, the following information is required.
- Legal name (must be the same as your last return)
- SSN/ITIN from a Form W-7
- Foreign or U.S. mailing address
- Estimate of total tax liability, payments/withholding/credits to date
- POA (Form 2848) and contact information (If using a preparer/agent)
How to E-File Form 4868 for Form 1040-NR with EZExtension
Here is a step-by-step process for requesting an IRS extension 1040NR online.
Step 1: Create an account on EZExtension or sign in to your previous existing account.
Step 2: Select the correct extension Form 4868 from the dashboard and indicate that you are filing for Form 1040-NR.
Step 3: Enter your personal details such as legal name, SSN/ITIN, and address (can be a foreign or U.S address) manually. Or, import it directly from your system via our integration feature.
Step 4: Estimate and pay the tax due for the year. EZExtension auto-checks and calculate how much you owe in taxes.
Step 5: Review the filing and use AI to scan for any errors before submitting it securely to the IRS.
Step 6: After the submission, you’ll receive an official IRS acknowledgement to indicate that your request for filing extension has been accepted.
Completing Estimated Tax Payment For Non-residents
Filing Form 4868 gives you more time to file your 1040-NR. However, if you have any estimated taxes to pay, you still need to pay it before the deadline. Missing the payment deadline can result in interest and penalties.
There are a few IRS-approved tax payment options you can choose from.
| Payment Type | How it Works? |
|---|---|
| Electronic Funds Withdrawal (EFW) | Make payments by calling EFTPS or a card processor |
| EFTPS (Electronic Federal Tax Payment System) | Enroll in EFTPS to schedule payments |
| Card Payments | Pay via IRS-approved third-party processors |
| Direct Pay | Pay directly from your U.S. checking or savings account |
| Check or Money Order | Mail the check along with Form 4868 to the correct IRS address provided in the form |
You’ll receive a confirmation number after paying your estimated taxes. Save this number as proof of payment for future reference.
Another important information to keep a mind is that if you make an electronic payment and indicate it’s for an extension, you do not need to file Form 4868 separately. The IRS will consider your electronic payment as a request for extension.
Common Mistakes Non-resident Filers Should Avoid
- Assuming extension Form 4868 also extends time to pay your taxes. It doesn’t. The form is used only for giving you extra time to file your return.
- Missing the June 15 deadline for non-resident aliens who use calendar year, receive wages not subject to U.S. withholding, and do not have a U.S. office.
- Using a U.S. address that doesn’t match prior filings without updating the IRS records may cause processing delays.
- Forgetting to consider U.S.‐source income, how treaties affect the rate or exemptions, FTC income considerations when estimating liability.
Paper Filing vs. E-filing Extension Form 4868
The IRS offers two methods of filing Form 1040NR extension – manual paper filing and e-filing.
| Category | Paper Filing | E-filing with EZExtension |
|---|---|---|
| Speed | 4 to 6 weeks of processing time | Processes the form in less than 24 hours |
| Proof of IRS Acknowledgement | Does not provide an acknowledgement or receipt | Receive an official electronic acknowledgement after acceptance |
| Proof of Mail to Recipient | USPS mailing receipt | IRS-stamped PDF sent directly to recipient inbox |
| Error Checking | None or manual | AI-powered checks flag errors |
| Cost | Printing + postage + mailing costs | Flat fee of $9.99 |
FAQs
1. Does Form 4868 extend time to pay?
No, Form 4868 only extends the time to file returns. It doesn’t extend the time to pay estimated taxes. You still need to pay your taxes by the original deadline to avoid interest and penalties.
2. What’s my 1040NR extension due date?
The due date for Form 1040-NR is April 15 (for wages subject to U.S withholding) and June 15 (for wages not subject to U.S. withholding). Filing Form 4868 will extend the due date by six months (October 15 and December 15).
3. Can I file 4868 online as a nonresident?
Yes, you can file a Form 4868 extension as a non-resident alien with EZExtension. We offer filing support for 1040-NR filers.
4. Can I use a foreign address on 4868?
Yes, the IRS allows you to use a foreign address on Form 4868, provided it is exactly as formatted locally.
5. I don’t have an SSN, can I still file with an ITIN?
Yes, you can file an extension even if you do not have an SSN, you can use your ITIN instead.
6. What if my ITIN is expired?
If your ITIN is expired, renew it before filing a return or extension.
7. How do I pay from abroad?
If you are abroad during the filing season, you can make your estimated tax payments via EFTP (if enrolled) or use an IRS-authorized credit/debit card.
8. Will I get proof of acceptance?
Yes, you will receive an electronic proof of acceptance from the IRS for e-filing. If you use EZExtension, you will receive an instant PDF receipt plus email or SMS alerts.
9. Can a preparer file my 4868?
Yes, a preparer can file your Form 4868 on behalf of you by using your information and receiving a Power of Attorney (POA) for representation.
10. What if I file after the deadline?
Filing after the deadline means that the extension is invalid and you may be subject to penalties and interest.
11.Does the extension affect state taxes?
Most states automatically accept the federal extension while some states like Wisconsin and New York require separate state forms.
12. Can I change my payment after filing?
You can pay additional amounts any time before the deadline. Do not forget to keep proof of payments.
13. How long is the extension?
Form 4868 gives you an automatic 6-month extension to file Form 1040-NR.
Need Extra Time to File 1040-NR?
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