Application for Additional Extension of Time To File OMB No. 1545-0066

U.S. Individual Income Tax Return Form 2688

Department of the Treasury

Internal Revenue Service

 See instructions on back. 

Your first name and initial Last name Your social security number

If a joint return, spouse’s first name and initial Last name Spouse’s social security number

I request an extension of time until , to file Form 1040EZ, Form 1040A, Form 1040,

Form 1040NR-EZ, or Form 1040NR for the calendar year 2004, or other tax year ending .

1

3 Have you filed Form 4868 to request an automatic extension of time to file for this tax year?

2 Explain why you need an extension. You must give an adequate explanation  

Signature and Verification

Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to

the best of my knowledge and belief, it is true, correct, and complete; and, if prepared by someone other than the taxpayer, that

I am authorized to prepare this form.

Date 

Date 

(If filing jointly, both must sign even if only one had income.)

Date 

Notice to

Applicant

We have approved your application.

We have not approved your application.

However, we have granted a 10-day grace period to . This grace period is

considered a valid extension of time for elections otherwise required to be made on a timely return.

We have not approved your application. After considering the information you provided in item 2 above, we

cannot grant your request for an extension of time to file. We are not granting a 10-day grace period.

We cannot consider your application because it was filed after the due date of your return.

Other 

Director

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Form 2688 (2004)

Yes No

 You must complete all items that apply to you.

Taxpayer’s name (and agent’s name, if applicable). If a joint return, also give spouse’s name.

Number and street (include suite, room, or apt. no.) or P.O. box number

City, town or post office, state, and ZIP code

If you checked “No,” we will grant your extension only for undue hardship. Fully explain the hardship in item 2. Attach any

information you have that helps explain the hardship.

Date

Please

type or

print.

File by

the due

date for

filing

your

return.

Please fill in the Return Label at the bottom of this page.

To Be

Completed

by the IRS

Taxpayer’s social security number

Spouse’s social security number

Return Label

(Please type or print)

Signature of preparer

other than taxpayer 

Signature of taxpayer 

Signature of spouse 

Home address (number and street)

City, town or post office, state, and ZIP code

Please fill in the Return Label below with your name, address, and social security number. The IRS will complete the Notice to

Applicant and return it to you. If you want it sent to another address or to an agent acting for you, enter the other address and

add the agent’s name.

(Do not detach)

Cat. No. 11958F

Agents:

Always include taxpayer’s name on Return Label.

2004
Form 2688 (2004) Page 2

General Instructions

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 to

determine your eligibility for an additional

extension of time to file your individual income

tax return. If you choose to apply for an

additional extension of time to file, you are

required by Internal Revenue Code sections

6001, 6011(a), and 6081 to provide the

information requested on this form. Under

section 6109 you must disclose your social

security number (SSN) or individual taxpayer

identification number (ITIN). 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, or to federal and state agencies to

enforce federal nontax criminal laws and 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 interest and penalties.

The time needed to complete and file this form

will vary depending on individual circumstances.

The estimated average time is: Learning about

the law or the form, 12 min.; Preparing the

form, 15 min.; and Copying, assembling, and

sending the form to the IRS, 16 min.

If you have comments concerning the

accuracy of these time estimates or suggestions

for making this form simpler, we would be happy

to hear from you. You can write to us at the

following address: Internal Revenue Service, Tax

Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

NW, Washington, DC 20224. Do not send the

form to this address. Instead, see Where To File

on this page.

Purpose of Form

Use Form 2688 to ask for more time to file Form

1040EZ, Form 1040A, Form 1040, Form

1040NR-EZ, or Form 1040NR. Generally, use it

only if you already asked for more time on Form

4868 (the “automatic” extension form) and that

time was not enough. We will make an exception

only for undue hardship. Generally, the maximum

extension of time allowed by law is 6 months.

To get the extra time, you must (a) complete

and file Form 2688 on time and (b) have a good

reason why the first 4 months were not enough.

Explain this on line 2.

Generally, we will not give you more time to

file just for the convenience of your tax return

preparer. But if the reasons for being late are

beyond his or her control or, despite a good

effort, you cannot get professional help in time

to file, we will usually give you the extra time.

You cannot have the IRS figure your tax if you

file after the regular due date of your return.

If you live abroad. U.S. citizens or resident

aliens living abroad may qualify for special tax

treatment if they meet the foreign residence or

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. See Pub. 54, Tax Guide for U.S. Citizens

and Resident Aliens Abroad.

Total Time Allowed

Generally, we cannot extend the due date of

your return for more than 6 months. This

includes the 4 extra months allowed by Form

4868. There may be an exception if you live

abroad. See the previous discussion.

When To File

If you filed Form 4868, file Form 2688 by the

extended due date of your return. For most

people, this is August 15, 2005. If you did not

file Form 4868 first because you need more than

a 4-month extension due to an undue hardship,

file Form 2688 as early as possible, but no later

than the due date of your return. The due date is

April 15, 2005, for a calendar year return. Be

sure to fully explain on line 2 why you are filing

Form 2688 first. Also, file Form 2688 early so

that if your request is not approved, you can still

file your return on time.

Out of the country means either (a) you live

outside the United States and Puerto Rico and

your main place of work is outside the United

States and Puerto Rico or (b) 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.

Where To File

Mail Form 2688 to the Internal Revenue Service

Center where you will file your return.

Filing Your Tax Return

You may file your tax return any time before the

extension expires. Do not attach Form 2688 to

your tax return.

Interest. You will owe interest on any tax not

paid by the regular due date of your return even

if you had a good reason for not paying on time.

The interest runs until you pay the tax.

Penalties. The late payment penalty is usually 1⁄2

of 1% of any tax (other than estimated tax) not

paid by the regular due date. It is charged for

each month or part of a month the tax is unpaid.

The maximum penalty is 25%.

The 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. Generally, the maximum

penalty is 25%. If your return is more than 60

days late, the minimum penalty is $100 or the

balance of tax due on your return, whichever is

smaller.

How to claim credit for payment made with

this form. The instructions for the following line

of your tax return will tell you how to report any

payment you sent with Form 2688.

If you and your spouse each filed a separate

Form 2688 but later file a joint return for 2004,

enter the total paid with both Forms 2688 on the

appropriate line of your joint return.

If you and your spouse jointly filed Form 2688

but later file separate returns for 2004, you may

enter the total amount paid with Form 2688 on

either of your separate returns. Or you and your

spouse may divide the payment in any agreed

amounts. Be sure each separate return has the

social security numbers of both spouses.

Specific Instructions

Name, address, and social security number

(SSN). If you plan to file a joint return, include

your spouse’s name and SSN in the same order

they will appear on your return.

Note. If you changed your mailing address after

you filed your last return, use Form 8822,

Change of Address, to notify the IRS of the

change. Showing a new address on Form 2688

will not update your record. You can get Form

8822 by calling 1-800-829-3676.

If we give you more time to file and

later find that the statements made on

this form are false or misleading, the

extension is null and void. You will owe

the late filing penalty explained on this page.

Others who can sign for you. Anyone with a

power of attorney can sign. Attorneys, CPAs,

and enrolled agents can sign for you without a

power of attorney. Also, a person in a close

personal or business relationship to you can sign

without a power of attorney if you cannot sign.

There must be a good reason why you cannot

sign, such as illness or absence. Attach an

explanation.

Gift or generation-skipping transfer (GST) tax

return (Form 709). An extension of time to file

your 2004 calendar year income tax return also

extends the time to file Form 709 for 2004.

However, it does not extend the time to pay any

gift or GST tax you may owe for 2004. To make

a payment of gift or GST tax, see Form 8892.

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 section 6103.

If the post office does not deliver mail to your

street address, enter your P.O. box number

instead.

Line 2. Clearly describe the reasons that will

delay your return. We cannot accept incomplete

reasons, such as “illness” or “practitioner too

busy,” without adequate explanations. If it is

clear that you have no important reason but only

want more time, we will deny your request. The

10-day grace period will also be denied. 

If you are a U.S. citizen or resident out of the

country (defined on this page) on the regular due

date of your return, you are allowed 2 extra

months to file your return. For a calendar year

return, this is June 15, 2005. If you need an

additional 2 months (until August 15, 2005, for

most calendar year taxpayers), file Form 4868.

Then, if you need another 2 months, file Form

2688 by the extended due date. Signature and verification. This form must be

signed. If you plan to file a joint return, both of

you should sign. If there is a good reason why

one of you cannot, the other spouse may sign

for both. Attach a statement explaining why the

other spouse cannot sign.

Notice to Applicant and Return Label. You

must complete the Return Label to receive the

Notice to Applicant. We will use it to tell you if

your application is approved. Do not attach it to

your return—keep it for your records.

If you are filing Form 1040NR-EZ or Form

1040NR, and do not have (and are not eligible to

obtain) an SSN, enter your IRS-issued individual

taxpayer identification number (ITIN). For

information on obtaining an ITIN, see Form W-7,

Application for IRS Individual Taxpayer

Identification Number.

It’s Convenient, Safe, and

Secure

IRS e-file is the IRS’s electronic filing program.

You can get an additional extension of time to

file your tax return by filing Form 2688

electronically. You will receive an electronic

acknowledgment once you complete the

transaction. Keep it with your records. Do not

send in Form 2688 if you file electronically.

E-file using your personal computer or

through a tax professional. Refer to your

software package or tax preparer for ways to file

electronically. Be sure to have a copy of last

year’s tax return—you will be asked to provide

information from the return for taxpayer

verification.

You might not owe these penalties if you have

a good reason for paying and/or filing late.

Attach a statement to your return, not Form

2688, explaining the reason.

Form 2688 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 and may

also be charged penalties.

●

●

CAUTION

Form 1040, line 68; Form 1040A, line 43; or

Form 1040EZ, line 9.

Form 1040NR, line 62; or Form 1040NR-EZ,

line 21.

What’s New

Form 2688 no longer contains entries for a gift

or GST tax payment. See Gift or generationskipping transfer (GST) tax return (Form 709)

below for details on paying gift or GST tax.