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 2008 $

Total 2008 payments 

Balance due. Subtract line 5 from line 4

(see instructions)

5

6

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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 2008, or other tax year beginning , 2008, 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, unless you are making a payment with a check or

money order. (See page 4.)

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

your estimate of income tax due by using a credit card. See Pay

by Credit Card later on this page.

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.

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 2007 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 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. 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.

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

citizen or resident (see instructions) ©

State ZIP code

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 ©

2008

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

2008

(99)

(99)

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 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.

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

Form 4868.
Form 4868 (2008) 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 2008 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 2008 calendar year

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

2008. However, it does not extend the time to pay any gift or

GST tax you may owe for 2008. 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 2008, 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, 2009, for a 2008 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

expires.

When To File Form 4868

File Form 4868 by April 15, 2009. 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, 2009, 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.

Total Time Allowed

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, 2009. 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%.

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.

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 15, 2009,

check the box on line 9.

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

For more information on extensions for taxpayers out of the

country, see Pub. 54, Tax Guide for U.S. Citizens and Resident

Aliens Abroad.

Qualifying for the Extension
Form 4868 (2008) Page 3

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

later file a joint return for 2008, 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 2008, 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 2008 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 $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.

Late Filing Penalty

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

you how to report the payment.

● Form 1040EZ, line 10.

● Form 1040A, line 43.

● Form 1040, line 67.

● Form 1040NR-EZ, line 21.

● Form 1040NR, line 62.

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 2008

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 11.

● Form 1040NR, line 57.

● Form 1040NR-EZ, line 17.

● Form 1040, line 71 (excluding line 67).

● Form 1040A, line 43.

● Form 1040EZ, line 10.

● Form 1040NR-EZ, line 21.

● Form 1040NR, line 69 (excluding line 62).

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

2008:

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 61.

● 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. Allow 8–10

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.

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 the

Social Security Administration 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 2008

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

2008:

You are considered to have reasonable cause for the period

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

actual 2008 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 15, 2009, check the

box on line 9.
Form 4868 (2008) 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

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 Application

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

“2008 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

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.

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, Florida, Georgia, North Carolina, South Carolina, Virginia Atlanta, GA 39901-0002

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

Vermont Andover, MA 05501-0002

Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, 

Ohio, Rhode Island, West Virginia Kansas City, MO 64999-0002

New Jersey, New York, Pennsylvania Kansas City, MO 64999-0002

Kentucky, Louisiana, Mississippi, Tennessee, Texas Austin, TX 73301-0002

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

Oregon, Utah, Washington Fresno, CA 93888-0002

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

are a nonresident alien or nonpermanent resident of Guam or the Virgin

Islands*; have an APO or FPO or foreign address; are a dual-status alien;

or file Form 2555, 2555-EZ, or 4563.

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 1302, Charlotte, NC 28201-1302

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

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

Arizona, Idaho, Illinois, Iowa, Kansas, Minnesota, Montana,

Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin,

Wyoming

P.O. Box 802503 Cincinnati, OH 45280-2503 Fresno, CA 93888-0002

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.

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.

The 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 to mail any item to an IRS P.O.

box address.

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.

CAUTION

Official Payments Corporation

1-888-PAY-1040sm

Link2Gov Corporation

1-800-2PAY-TAXsm

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.

(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

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.

Do not file a paper Form 4868.

Do not file a paper Form 4868.

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

estimate of tax due by credit card. To pay by credit card, call

toll-free or visit the website of either service provider listed

below and follow the instructions. You can use your American

Express® Card, Discover® Card, MasterCard® card, or Visa®

card. A convenience fee will be charged by the service provider

based on the amount you are paying. Fees may vary between

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.