Form 4868 

Department of the Treasury 

Internal Revenue Service (99) 

Application for Automatic Extension of Time 

To File U.S. Individual Income Tax Return 

OMB No. 1545-0074

2009

There are three ways to request an automatic extension of time 

to file a U.S. individual income tax return. 

1. You can file Form 4868 electronically by accessing IRS 

e-file using your home computer or by using a tax 

professional who uses e-file. 

2. You can pay all or part of your estimate of income tax due 

using a credit or debit card. 

3. You can file a paper Form 4868. 

The first two options are discussed under IRS e-file, next. 

Filing a paper Form 4868 is discussed later on this page. 

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, unless you are making a payment with a check or 

money order. (See page 4.) 

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). 

You can apply for an extension by e-filing 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. 

You can also apply for an extension by paying part or all of 

your estimate of income tax due by using a credit or debit card. 

See Pay by Credit or Debit Card later on this 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 2008 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 or send your check or 

money order to the address shown in the middle column under 

Where To File a Paper Form 4868. See page 4. 

Pay by Credit or Debit Card 

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

of income tax due by using a credit or debit card. Your 

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

Internet. See page 4. 

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. 

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

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

Form 4868. 

Ä DETACH HERE Ä

Form 4868 

Department of the Treasury 

Internal Revenue Service (99) 

Application for Automatic Extension of Time 

To File U.S. Individual Income Tax Return 

For calendar year 2009, or other tax year beginning , 2009, ending , 20 . 

OMB No. 1545-0074

2009

Part I Identification

1 Your name(s) (see instructions)

Address (see instructions)

City, town, or post office State ZIP Code

2 Your social security number 3 Spouse's social security number

Part II Individual Income Tax

4 Estimate of total tax liability for 2009 . . $ 

5 Total 2009 payments . . . . . .

6 Balance due. Subtract line 5 from line 4 

(see instructions) . . . . . . .

7 Amount you are paying (see instructions) ©

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

citizen or resident (see instructions) . . . . . . ©

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 . . . . . . . . . . ©

For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 13141W Form 4868 (2009) 
Form 4868 (2009) 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. 

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

709). An extension of time to file your 2009 calendar year 

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

2009. However, it does not extend the time to pay any gift or 

GST tax you may owe for 2009. 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 2009, 

see the instructions for Forms 709 and 8892. 

Qualifying for the Extension 

To get the extra time you must: 

1. Properly estimate your 2009 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 

¶! CAUTION

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. 

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

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

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.

When To File Form 4868 

File Form 4868 by April 15, 2010. Fiscal year taxpayers, file 

Form 4868 by the regular due date of the return. 

Taxpayers who are 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 15, 2010. File this form and be 

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

months to file your return. 

If you are out of the country and 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.

You are out of the country if: 

• 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. 

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 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 15, 2010, 

check the box on line 9. 

Total Time Allowed 

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

more than 6 months (October 15, 2010, for most calendar year 

taxpayers). However, there may be an exception if you are living 

out of the country. See Pub. 54 for more information. 

Filing Your Tax Return 

You can file your tax return any time before the extension 

expires. 

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

Interest 

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

of your return. This is April 15, 2010, for a 2009 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. 

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%. 
Form 4868 (2009) Page 3 

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. 

You are considered to have reasonable cause for the period 

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

actual 2009 tax liability is paid before the regular due date of 

your return through withholding, estimated tax payments, or 

payments made with Form 4868. 

Late Filing Penalty 

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 $135 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. 

How To Claim Credit for Payment Made With This Form 

When you file your 2009 return, include the amount of any 

payment you made with Form 4868 on the appropriate line of 

your tax return. 

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

you how to report the payment. 

• Form 1040, line 68. 

• Form 1040A, line 44. 

• Form 1040EZ, line 10. 

• Form 1040NR, line 62. 

• Form 1040NR-EZ, line 21. 

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

later file a joint return for 2009, 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 2009, 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. 

Specific Instructions 

How To Complete Form 4868 

Part I—Identification 

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. 

If you changed your name after you filed your last return 

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

Social Security Administration before filing Form 4868. This 

prevents delays in processing your extension request. 

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. 

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. 

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. Allow 8 to 

10 weeks for the IRS to notify you of your 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. 

¶! CAUTION

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. 

Part II—Individual Income Tax 

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. 

Line 4—Estimate of Total Tax Liability for 2009 

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

2009: 

• Form 1040, line 60. 

• Form 1040A, line 37. 

• Form 1040EZ, line 11. 

• Form 1040NR, line 57. 

• Form 1040NR-EZ, line 17. 

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

¶! CAUTION

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. 

Line 5—Estimate of Total Payments for 2009 

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

2009: 

• Form 1040, line 71 (excluding line 68). 

• Form 1040A, line 44. 

• Form 1040EZ, line 10. 

• Form 1040NR, line 66 (excluding line 62). 

• Form 1040NR-EZ, line 21. 

¶! CAUTION

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

include on line 5 the amount you are paying with this 

Form 4868. 

Line 6—Balance Due 

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

Line 7—Amount You Are Paying 

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 that 

begins on page 2. 

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 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 15, 2010, check the 

box on line 9. 
Form 4868 (2009) Page 4 

How To Make a Payment With Your Application 

Pay by Electronic Funds Withdrawal 

If you e-file using your personal computer or through a tax 

professional, you can 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. 

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 (direct debit) entry to the financial institution 

account indicated in the tax preparation software 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. 

Do not file a paper Form 4868. 

Pay by Credit or Debit Card 

You can apply for an extension by paying part or all of your 

estimate of tax due by credit or debit card. To pay by credit or 

debit card, call toll-free or visit the website of one of the service 

providers listed on this page and follow the instructions. Fees 

may vary among the providers. You will be told what the fee is 

during the transaction and you will have the option to either 

continue or cancel the transaction. You can also find out what 

the fee will be by calling the provider’s toll-free automated

customer service number or visiting the provider’s website 

shown below. Do not add the convenience fee to your tax 

payment. 

Link2Gov Corporation 

1-888-PAY-1040 tm 

(1-888-729-1040) 

1-888-658-5465 (Customer Service) 

www.PAY1040.com 

Official Payments Corporation 

1-888-UPAY-TAX tm

(1-888-872-9829) 

1-877-754-4413 (Customer Service) 

www.officialpayments.com 

RBS WorldPay, Inc. 

1-888-9-PAY-TAX tm 

(1-888-972-9829) 

1-877-517-4881 (Customer Service) 

www.payUSAtax.com 

Confirmation number. You will receive a confirmation number 

when you pay by credit or debit card. Enter the confirmation 

number below and keep for your records. 

Enter confirmation number here ©

Do not file a paper Form 4868. 

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. 

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

States Treasury.” Do not send cash. 

• Write your social security number, daytime phone number, 

and “2009 Form 4868” on your check or money order. 

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

Note. If you e-file Form 4868 and mail a check or money order 

to the IRS for payment, use a completed paper Form 4868 as a 

voucher. 

Where To File a Paper Form 4868 

If you live in: 

And you are making a payment, send 

Form 4868 with your payment to 

Internal Revenue Service: 

And you are not making a 

payment, send Form 4868 to 

Department of the Treasury, 

Internal Revenue Service Center: 

Florida, Georgia, North Carolina, South Carolina P.O. Box 105050 Atlanta, GA 30348-5050 Atlanta, GA 39901-0002 

Maine, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, 

Vermont P.O. Box 37009 Hartford, CT 06176-0009 Kansas City, MO 64999-0002 

Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas P.O. Box 1302 Charlotte, NC 28201-1302 Austin, TX 73301-0002 

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

Oregon, Utah, Washington P.O. Box 7122 San Francisco, CA 94120-7122 Fresno, CA 93888-0002 

Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, 

Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin, Wyoming P.O. Box 802503 Cincinnati, OH 45280-2503 Fresno, CA 93888-0002 

Arkansas, Connecticut, Delaware, District of Columbia, Maryland, Missouri, 

Ohio, Rhode Island, Virginia, West Virginia P.O. Box 970028 St. Louis, MO 63197-0028 Kansas City, MO 64999-0002 

American Samoa or Puerto Rico (or exclude income under section 933); 

are a nonpermanent resident of Guam or the Virgin 

Islands*; have an APO or FPO or foreign address; are a nonresident alien or 

dual-status alien; or file Form 2555, 2555-EZ, or 4563. 

P.O. Box 1302 Charlotte, NC 28201-1302 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. 

Private Delivery Services 

You can use certain private delivery services designated by the IRS to meet the 

“timely mailing as timely filing/paying” rule for tax returns and payments. These 

private delivery services include only the following. 

• DHL Express (DHL): DHL Same 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. 

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

date. 

¶! CAUTION

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

use the U.S. Postal Service to mail any item to an IRS P.O. box 

address. 

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 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. 

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. 

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.