Application for Automatic Extension of Time OMB No. 1545-0074

To File U.S. Individual Income Tax Return Form 4868

Department of the Treasury

Internal Revenue Service

Your social security number

Your name(s) (see instructions)

Spouse’s social security number

Address (see instructions)

City, town, or post office

1

2 3

4 Estimate of total tax liability for 2007 $

Total 2007 payments 

Balance due. Subtract line 5 from line 4

(see instructions)

5

6

Ä DETACH HERE Ä

OMB No. 1545-0074 Application for Automatic Extension of Time

To File U.S. Individual Income Tax Return Form 4868

Department of the Treasury

Internal Revenue Service

Part I Identification Part II Individual Income Tax

7 Amount you are paying (see instructions) ©

For calendar year 2007, or other tax year beginning , 2007, ending , 200 .

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.

If you think you may owe tax and wish to make a payment,

you can pay by electronic funds withdrawal using option 1 or

you can pay by credit card using option 2. See 1 and 2 on this

page for details.

You can e-file Form 4868 from a home computer or through a

tax professional who uses e-file. Several companies offer free

e-filing of Form 4868 through the Free File program. For more

details, go to www.irs.gov and enter “Free File” in the search

box at the top of the page.

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 2006 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 (see page 4) or send your

payment to the address shown in the middle column under

Where To File a Paper Form 4868 on page 4.

E-file and Pay by Credit

Card

You can get an extension if you pay part or all of your estimate

of income tax due by using a credit card (American Express® 

Card, Discover® Card, MasterCard® card, or Visa® card). Your

payment must be at least $1. You can pay by phone or over the

Internet through one of the service providers listed below.

Official Payments Corporation

1-888-PAY-1040sm

Link2Gov Corporation

1-800-2PAY-TAXsm

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. If you are a fiscal year taxpayer, you must file a paper

Form 4868.

1

2

Each service provider will charge a convenience fee based on

the amount of the tax payment you are making. Fees may vary

between service providers. You will be told what the fee is

during the transaction and will have the option to continue or

cancel the transaction. You can also obtain the convenience fee

by calling the providers’ toll-free automated customer service

numbers or visiting their websites. Do not add the convenience

fee to your tax payment.

(1-800-272-9829)

1-877-754-4413 (Customer Service)

www.officialpayments.com

(1-888-729-1040)

1-888-658-5465 (Customer Service)

www.PAY1040.com

8 Check here if you are “out of the country” and a U.S.

citizen or resident (see instructions) ©

State ZIP code

Enter confirmation number here ©

Confirmation number. You will receive a confirmation number

when you pay by credit card. Enter the confirmation number

below and keep for your records.

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).

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 ©

2007

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

2007
Form 4868 (2007) Page 2

General Instructions

Purpose of Form

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

country” (defined later on this page) and a U.S. citizen or resident)

to file Form 1040, 1040A, 1040EZ, 1040NR, or 1040NR-EZ.

You do not have to explain why you are asking for the

extension. We will contact you only if your request is denied.

To get the extra time you must:

1. Properly estimate your 2007 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.

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 this page. Any remittance you make with

your application for extension will be treated as a payment of tax.

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.

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

709). An extension of time to file your 2007 calendar year

income tax return also extends the time to file Form 709 for

2007. However, it does not extend the time to pay any gift or

GST tax you may owe for 2007. To make a payment of gift or

GST 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 2007, see the

instructions for Forms 709 and 8892.

Interest

You will owe interest on any tax not paid by the regular due date

of your return. This is April 15, 2008, for a 2007 calendar year

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.

Do not attach a copy of Form 4868 to your return.

Filing Your Tax Return

You can file your tax return any time before the extension

When To File Form 4868 expires.

File Form 4868 by April 15, 2008. Fiscal year taxpayers, file Form

4868 by the regular due date of the return.

Generally, we cannot extend the due date of your return for more

than 6 months (October 15, 2008, for most calendar year

taxpayers). There may be an exception if you are living “out of the

country.” See Taxpayers “out of the country” on this page.

Total Time Allowed

Taxpayers “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 16, 2008. File this form and be

sure to check the box on line 8 if you need an additional 4

months to file your return.

CAUTION

Late Payment Penalty

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%.

“Out of the country” means either:

● 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.

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.

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 16, 2008,

check the box on line 9.

If you are “out of the country” and are a U.S. citizen or

resident, you may qualify for special tax treatment if you meet

the foreign residence or presence tests. If you do not expect to

meet either of those tests by the due date of your

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 4868 (2007) Page 3

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

later file a joint return for 2007, 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 2007, 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.

How To Claim Credit for Payment Made With This Form

When you file your 2007 return, include the amount of any

payment you made with Form 4868 on the appropriate line of

your tax return.

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 $100 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.

Late Filing Penalty

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

you how to report the payment.

● Form 1040EZ, line 9.

● Form 1040A, line 42.

● Form 1040, line 69.

● Form 1040NR-EZ, line 21.

● Form 1040NR, line 63.

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 6—Balance Due

Line 5—Estimate of Total Payments for 2007

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

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.

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

● Form 1040EZ, line 10.

● Form 1040NR, line 58.

● Form 1040NR-EZ, line 17.

● Form 1040, line 72 (excluding line 69).

● Form 1040A, line 42.

● Form 1040EZ, line 9.

● Form 1040NR-EZ, line 21.

● Form 1040NR, line 70 (excluding line 63).

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

2007:

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.

● Form 1040, line 63.

● Form 1040A, line 37.

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.

Part II—Individual Income Tax

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. It usually

takes 4-6 weeks to get an ITIN. If you already have an ITIN,

enter it wherever your SSN is requested. If you are applying for

an ITIN on Form W-7, enter “ITIN TO BE REQUESTED” wherever

your SSN is requested.

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 from the IRS website at www.irs.gov.

Specific Instructions

If you changed your name after you filed your last return

because of marriage, divorce, etc., be sure to report this to your

local Social Security Administration office before filing Form

4868. This prevents delays in processing your extension request.

Part I—Identification

How To Complete Form 4868

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.

Line 7—Amount You Are Paying

CAUTION

CAUTION

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.

For Forms 1040A, 1040EZ, and 1040NR-EZ, do not

include on line 5 the amount you are paying with this

Form 4868. CAUTION

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 4—Estimate of Total Tax Liability for 2007

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

2007:

You are considered to have “reasonable cause” for the period

covered by this automatic extension if at least 90% of your

actual 2007 tax liability is paid before the regular due date of

your return through withholding, estimated tax payments, or

payments made with Form 4868.

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.

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 16, 2008, check the

box on line 9.
Form 4868 (2007) Page 4

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

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.

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.

How To Make a Payment With Your Extension

If you owe tax and wish to have the money electronically

withdrawn from your account, you will be asked to make the

following declaration:

I authorize the U.S. Treasury and its designated Financial Agent to

initiate an ACH electronic funds withdrawal entry to the financial

institution account indicated for payment of my federal taxes and the 

financial institution to debit the entry to this account. To revoke a

payment, I must contact the U.S. Treasury Financial Agent at

1-888-353-4537 no later than 2 business days prior to the payment

(settlement) date. I also authorize the financial institutions involved in 

the processing of the electronic payment of taxes to receive

confidential information necessary to answer inquiries and resolve

issues related to the payment.

Note. This is your written copy of the electronic funds

withdrawal authorization you made to have the amount you owe

withdrawn. Keep it for your records.

● Make your check or money order payable to the “United

States Treasury.” Do not send cash.

● Do not staple or attach your payment to Form 4868.

● Write your social security number, daytime phone number, and

“2007 Form 4868” on your check or money order.

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 below.

Pay by Electronic Funds Withdrawal

You can e-file Form 4868 using IRS e-file option 1 on

page 1 and make a payment by authorizing an electronic funds

withdrawal from your checking or savings account. Check with

your financial institution to make sure that an electronic funds

withdrawal is allowed and to get the correct routing and account

numbers.

Pay by Credit Card

You can e-file Form 4868 using IRS e-file option 2 on page 1

and pay by credit card.

Where To File a Paper Form 4868

If you live in:

And you are not making a

payment, send Form 4868 to

Department of the Treasury,

Internal Revenue Service Center:

Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island,

South Carolina, Virginia Atlanta, GA 39901-0002

District of Columbia, Maine, Maryland, Massachusetts, New Hampshire,

New York, Vermont Andover, MA 05501-0002

Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri, 

Ohio, West Virginia Kansas City, MO 64999-0002

New Jersey, Pennsylvania Kansas City, MO 64999-0002

Kentucky, Louisiana, Mississippi, Tennessee, Texas,

APO, FPO Austin, TX 73301-0426

Alaska, Arizona, California, Hawaii, Nevada, New Mexico,

Oregon, Utah Fresno, CA 93888-0426

Austin, TX 73301-0215 USA

*Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the

Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.

American Samoa, nonpermanent residents of Guam or the Virgin Islands*,

Puerto Rico (or if excluding income under Internal Revenue Code section

933), dual-status aliens, nonresident aliens, and anyone filing Form 4563.

U.S. citizens or tax residents in a foreign country, and anyone filing Form

2555 or 2555-EZ.

And you are making a payment, send

Form 4868 with your payment to

Internal Revenue Service:

P.O. Box 105050 Atlanta, GA 30348-5050

P.O. Box 37003 Hartford, CT 06176-0003

P.O. Box 970028 St. Louis, MO 63197-0028

P.O. Box 37009 Hartford, CT 06176-0009

P.O. Box 660575 Dallas, TX 75266-0575

P.O. Box 7122 San Francisco, CA 94120-7122

P.O. Box 660575 Dallas, TX 75266-0575 USA

Colorado, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska,

North Dakota, Oklahoma, South Dakota, Washington, 

Wisconsin, Wyoming

P.O. Box 802503 Cincinnati, OH 45280-2503 Fresno, CA 93888-0426

If you are not making a payment, you can use certain private delivery services

designated by the IRS to mail Form 4868. Use the address for the Internal

Revenue Service Center shown above that applies to you. The private delivery

services you can use include only the following:

Private Delivery Services

● DHL Express (DHL): DHL Same Day Service, DHL Next Day 10:30 am, DHL

Next Day 12:00 pm, DHL Next Day 3:00 pm, and DHL 2nd 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.

Your private delivery service can tell you how to get written proof of the

mailing date.

Private delivery services cannot deliver items to P.O. boxes. You

must use the U.S. Postal Service if you are making a payment.

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.

CAUTION