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

For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 13141W

1

2 3

4 Estimate of total tax liability for 2005 $

Total 2005 payments

Balance due. Subtract line 5 from line

4 (see instructions)

5

6

 DETACH HERE 

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 Part II Identification Individual Income Tax

7 Amount you are paying (see instructions) 

For calendar year 2005, or other tax year beginning , 2005, ending , 200 .

Form 4868 (2005)

(99)

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.

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).

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 2004 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

2005

2005

Caution: Incorrect or missing information may cause a delay in processing.

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

citizen or resident 

State ZIP code

Enter confirmation number here 

What’s New

● You can now use Form 4868 to obtain an automatic 6-month

extension (generally 4 months if you are “out of the country”).

You no longer need to file Form 2688 for an additional extension

of time. See General Instructions on page 2.

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

resident, you must check the box on line 8. See When To File

Form 4868 on page 2 and the instructions for line 8 on page 3.

Confirmation number. You will receive a confirmation number

when you pay by credit card. Enter the confirmation number

below and keep for your records.
Form 4868 (2005) Page 2

General Instructions

Purpose of Form

Use Form 4868 to apply for 6 more months 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:

● Properly estimate your 2005 tax liability using the

information available to you,

● Enter your total tax liability on line 4 of Form 4868, and

● 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 2005 calendar year

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

2005. However, it does not extend the time to pay any gift or

GST tax you may owe for 2005. 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

2005, 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. 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

expires.

When To File Form 4868

File Form 4868 by April 17, 2006. 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. 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” (defined on this

page) 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, 2006. 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

You are considered to have “reasonable cause” for the

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

your actual 2005 tax liability is paid before the regular due

date of your return through withholding, estimated tax

payments, or payments made with Form 4868.

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%.

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.

“Out of the country” means either:

1. You live outside the United States and Puerto Rico and

your main place of work is outside the United States and

Puerto Rico, or

2. 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.

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

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.
Form 4868 (2005) Page 3

If you and your spouse each filed a separate Form 4868

but later file a joint return for 2005, 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 2005, you may enter the total amount

paid with Form 4868 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.

How To Claim Credit for Payment Made With This Form

When you file your 2005 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. Generally, 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 43.

● 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—Total 2005 Payments

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 71 (excluding line 69).

● Form 1040A, line 43.

● Form 1040EZ, line 9.

● Form 1040NR-EZ, line 21.

● Form 1040NR, line 69 (excluding line 63).

Enter on line 5 the total payments from:

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 38.

If you plan to file jointly, enter on line 2 the social security

number (SSN) that you will show first on your return. Enter

your spouse’s SSN on line 3.

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 do so, see Form W-7 and its instructions. It

usually takes about 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 or to an agent

acting for you, include the agent’s name, if any, and enter

that address instead.

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

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 2005

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

your 2005:

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.
Form 4868 (2005) 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

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 (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, 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.

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. This

authorization is to remain in full force and effect until I notify the U.S.

Treasury Financial Agent to terminate the authorization. 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 “2005 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 addresses 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

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

Connecticut, Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri,

Ohio, North Dakota, Wisconsin Kansas City, MO 64999-0002

New Jersey, Pennsylvania Philadelphia, PA 19255-0002

Arkansas, Kansas, Kentucky, Louisiana, Mississippi, Oklahoma,

Tennessee, Texas, West Virginia Austin, TX 73301-0002

Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada,

Oregon, Washington Fresno, CA 93888-0002

All APO and FPO addresses, a foreign country: U.S. citizens and

those filing Form 2555 or 2555-EZ

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, non-resident aliens, and those

filing Form 4563

Philadelphia, PA 19255-0215

USA

And you are making a payment, send

Form 4868 with your payment to IRS:

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 80109 Cincinnati, OH 45280-0009

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

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

P.O. Box 80109 Cincinnati, OH 45280-0009

USA

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

USA

Colorado, Nebraska, New Mexico, South Dakota, Utah, Wyoming P.O. Box 1236 Charlotte, NC 28201-1236 Fresno, CA 93888-0002