Form 4868

Department of the Treasury 

Internal Revenue Service (99) 

2014

Application for Automatic Extension of Time 

To File U.S. Individual Income Tax Return 

▶ Information about Form 4868 and its instructions is available at www.irs.gov/form4868. 

OMB No. 1545-0074

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 and pay all or part of your estimated 

income tax due. See How To Make a Payment, on page 3. 

2. 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. 

3. You can file a paper Form 4868. 

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 mail in Form 4868 if you file electronically, unless you are 

making a payment with a check or money order (see page 3). 

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). 

Several companies offer free e-filing of Form 4868 through the 

Free File program. For more details, go to IRS.gov and click on 

freefile. 

Pay Electronically

You do not need to submit a paper Form 4868 if you file it with a 

payment using our electronic payment options. Your extension will 

be automatically processed when you pay part or all of your 

estimated income tax electronically. You can pay online or by phone 

(see page 3). 

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 2013 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). 

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. 

General Instructions 

Purpose of Form 

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

country” (defined on page 2) and a U.S. citizen or resident) to file 

Form 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ, 1040-PR, or 

1040-SS. 

Gift and generation–skipping transfer (GST) tax return (Form 

709). An extension of time to file your 2014 calendar year income 

tax return also extends the time to file Form 709 for 2014. However, 

it does not extend the time to pay any gift and GST tax you may 

owe for 2014. To make a payment of gift and 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 2014, see the instructions for Forms 709 

and 8892. 

Qualifying for the Extension 

To get the extra time you must: 

1. Properly estimate your 2014 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. 

▲! CAUTION

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 page 2. 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.

▼ DETACH HERE ▼

Form 4868

Department of the Treasury 2014

Internal Revenue Service (99) 

Application for Automatic Extension of Time 

To File U.S. Individual Income Tax Return 

For calendar year 2014, or other tax year beginning , 2014, ending , 20 . 

OMB No. 1545-0074

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 2014 . . $ 

5 Total 2014 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 (2014) 
Form 4868 (2014) Page 2 

When To File Form 4868 

File Form 4868 by April 15, 2015. Fiscal year taxpayers, file Form 

4868 by the original due date of the fiscal year 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. Interest will still 

be charged, however, on payments made after the regular due date, 

without regard to the extension. For a calendar year return, this is 

June 15, 2015. 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 bona fide 

residence or physical 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 meet the tests by filing 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 on duty 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, 2015, 

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, 2015, 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, 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 April 15, 2015. 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. 

You are considered to have reasonable cause for the period 

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

2014 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 your reason for filing late. Do not 

attach the statement to Form 4868. 

How To Claim Credit for Payment Made With This Form 

When you file your 2014 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 70. 

• Form 1040A, line 46. 

• Form 1040EZ, line 9. 

• Form 1040NR, line 66. 

• Form 1040NR-EZ, line 21. 

• Form 1040-PR, line 11. 

• Form 1040-SS, line 11. 

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

file a joint return for 2014, 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 2014, 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. 
Form 4868 (2014) Page 3 

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 

at IRS.gov.

If you plan to file a joint return, enter on line 2 the SSN that you 

will show first on your return. Enter on line 3 the other SSN to be 

shown on the joint return. If you are filing Form 1040NR as an estate 

or trust, enter your employer identification number (EIN) instead of 

an SSN on line 2. In the left margin, next to the EIN, write "estate" or 

"trust." 

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. If you already have an ITIN, enter it 

wherever an SSN is requested. If you do not have an ITIN, enter 

“ITIN TO BE REQUESTED” wherever an 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 2014 

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

2014: 

• Form 1040, line 63. 

• Form 1040A, line 39. 

• Form 1040EZ, line 12. 

• Form 1040NR, line 61. 

• Form 1040NR-EZ, line 17. 

• Form 1040-PR, line 6. 

• Form 1040-SS, line 6. 

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 2014

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

2014: 

• Form 1040, line 74 (excluding line 70). 

• Form 1040A, line 46. 

• Form 1040EZ, line 9. 

• Form 1040NR, line 71 (excluding line 66). 

• Form 1040NR-EZ, line 21. 

• Form 1040-PR, line 11. 

• Form 1040-SS, line 11. 

▲! CAUTION

For Forms 1040A, 1040EZ, 1040NR-EZ, 1040-PR, and 

1040-SS, 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 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, 2015, check the box on line 9. 

How To Make a Payment

Making Payments Electronically

You can pay online with a direct transfer from your bank 

account using Direct Pay, the Electronic Federal Tax Payment 

System, or by debit or credit card. You can also pay by phone 

using the Electronic Federal Tax Payment System or by debit or 

credit card. For more information, go to www.irs.gov/payments.

Confirmation number. You will receive a confirmation number 

when you pay online or by phone. Enter the confirmation number

below and keep for your records. 

Enter confirmation number here ▶

Note. Do not file a paper Form 4868 if you already submitted it 

electronically and are not mailing in a payment. 

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 on page 4. 

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

Treasury.” Do not send cash. 

• Write your SSN, daytime phone number, and “2014 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. 
Form 4868 (2014) Page 4 

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: 

Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, 

Tennessee, Virginia P.O. Box 931300 Louisville, KY 40293-1300 Kansas City, MO 64999-0045 

Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, 

Missouri, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, 

West Virginia

P.O. Box 37009 Hartford, CT 06176-7009 Kansas City, MO 64999-0045 

Florida, Louisiana, Mississippi, Texas P.O. Box 1302 Charlotte, NC 28201-1302 Austin, TX 73301-0045 

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

Oregon, Utah, Washington, Wyoming P.O. Box 7122 San Francisco, CA 94120-7122 Fresno, CA 93888-0045 

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

Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin P.O. Box 802503 Cincinnati, OH 45280-2503 Fresno, CA 93888-0045 

A foreign country, American Samoa, or Puerto Rico, or are excluding income 

under Internal Revenue Code section 933, or use an APO or FPO address, or file 

Form 2555, 2555-EZ, or 4563, or are a dual-status alien, or are a nonpermanent 

resident of Guam or the U.S. Virgin Islands

P.O. Box 1302 Charlotte, NC 28201-1302 USA Austin, TX 73301-0215 USA 

All foreign estate and trust Form 1040NR filers P.O. Box 1303 Charlotte, NC 28201-1303 USA Cincinnati, OH 45999-0048 USA

All other Form 1040NR, 1040NR-EZ, 1040-PR, and 1040-SS filers P.O. Box 1302 Charlotte, NC 28201-1302 USA Austin, TX 73301-0045 USA 

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. 

• 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, the 

District of Columbia, and U.S. commonwealths and possessions 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.

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.