Form 4868

Department of the Treasury 

Internal Revenue Service

Application for Automatic Extension of Time 

To File U.S. Individual Income Tax Return 

 Go to www.irs.gov/Form4868 for the latest information.

OMB No. 1545-0074

2022

There are three ways to request an automatic extension of time to 

file a U.S. individual income tax return. 

1. You can pay all or part of your estimated income tax due and 

indicate that the payment is for an extension using Direct Pay, 

the Electronic Federal Tax Payment System, or using a credit 

or debit card. See How To Make a Payment, later. 

2. You can file Form 4868 electronically by accessing IRS e-file 

using your tax software or by using a tax professional who 

uses e-file.

3. You can file a paper Form 4868 and enclose payment of your 

estimate of tax due (optional).

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’ll receive an electronic acknowledgment 

once you complete the transaction. Keep it with your records. Don’t 

mail in Form 4868 if you file electronically, unless you’re making a 

payment with a check or money order. See Pay by Check or Money 

Order, later. 

Complete Form 4868 to use as a worksheet. If you think you may 

owe tax when you file your return, you’ll need to estimate your total 

tax liability and subtract how much you’ve 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 www.irs.gov/FreeFile.

Pay Electronically

You don’t need to file Form 4868 if you make a payment using our 

electronic payment options. The IRS will automatically process an 

extension of time to file when you pay part or all of your estimated 

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

Making Payments Electronically, later.

E-file Using Your Tax Software 

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 2021 tax return—

you’ll 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, later. 

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 under Where To File a 

Paper Form 4868, later. 

For information on using a private delivery service, see Private 

Delivery Services, later. 

Note: If you’re 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 later under Taxpayers who are out of the country)

and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR, 

1040-PR, or 1040-SS. 

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

709). An extension of time to file your 2022 calendar year income 

tax return also extends the time to file Form 709 for 2022. However, 

it doesn’t extend the time to pay any gift and GST tax you may owe 

for 2022. To make a payment of gift and GST tax, see Form 8892. If 

you don’t pay the amount due by the regular due date for Form 709, 

you’ll owe interest and may also be charged penalties. If the donor 

died during 2022, see the instructions for Forms 709 and 8892. 

Qualifying for the Extension 

To get the extra time, you must: 

1. Properly estimate your 2022 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 aren’t required to make a payment of the tax 

you estimate as due, Form 4868 doesn’t extend the time to 

pay taxes. If you don’t pay the amount due by the regular 

due date, you’ll owe interest. You may also be charged penalties. 

For more details, see Interest and Late Payment Penalty, later. Any 

remittance you make with your application for extension will be 

treated as a payment of tax. 

You don’t have to explain why you’re asking for the extension. 

We’ll contact you only if your request is denied. 

Don’t file Form 4868 if you want the IRS to figure your tax or 

you’re under a court order to file your return by the regular due date.

 DETACH HERE 

Form 4868

Department of the Treasury 

Internal Revenue Service 

Application for Automatic Extension of Time 

To File U.S. Individual Income Tax Return 

For calendar year 2022, or other tax year beginning , 20 . 

OMB No. 1545-0074

2022

, 2022, and ending 

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 2022 . . $ 

5 Total 2022 payments . . . . . .

6 Balance due. Subtract line 5 from line 4. 

See instructions . . . . . . . .

7 Amount you’re paying (see instructions) .

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

citizen or resident. See instructions . . . . . . .

9 Check here if you file Form 1040-NR and didn’t receive 

wages as an employee subject to U.S. income tax 

withholding . . . . . . . . . . . . . .

For Privacy Act and Paperwork Reduction Act Notice, see instructions later. Cat. No. 13141W Form 4868 (2022) 
Form 4868 (2022) Page 2 

When To File Form 4868 

File Form 4868 by April 18, 2023. 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’re out of the country (as defined below) and a 

U.S. citizen or resident, you’re 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. If you’re out of 

the country and file a calendar year income tax return, you can pay 

the tax and file your return or this form by June 15, 2023. 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’re 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 test. If you don’t 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’re 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’re in military or naval service on duty outside the United 

States and Puerto Rico. 

If you qualify as being out of the country, you’ll still be eligible for 

the extension even if you’re 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 1040-NR filers. If you can’t 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 didn’t receive wages as an employee subject to U.S. 

income tax withholding, and your return is due June 15, 2023, 

check the box on line 9. 

Total Time Allowed 

Generally, we can’t extend the due date of your return for more than 

6 months (October 16, 2023, for most calendar year taxpayers). 

However, there may be an exception if you’re 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. 

Don’t attach a copy of Form 4868 to your return. 

Interest 

You’ll 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 the regular due date of your return, which 

is April 18, 2023. It’s charged for each month or part of a month the 

tax is unpaid. The maximum penalty is 25%. 

The late payment penalty won’t be charged if you can show 

reasonable cause for not paying on time. Attach a statement to your 

return fully explaining the reason. Don’t attach the statement to 

Form 4868. 

You’re considered to have reasonable cause for the period 

covered by this automatic extension if both of the following 

requirements have been met.

1. At least 90% of the total tax on your 2022 return is paid on or 

before the regular due date of your return through withholding, 

estimated tax payments, or payments made with Form 4868.

2. The remaining balance is paid with your return.

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 $450 (adjusted for inflation) 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. Don’t attach the statement to Form 4868. 

How To Claim Credit for Payment Made With This 

Form 

When you file your 2022 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, 1040-SR, or 1040-NR, Schedule 3, line 10. 

• Form 1040-PR, line 12. 

• Form 1040-SS, line 12. 

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

file a joint return for 2022, 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 2022, 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 (2022) 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 won’t 

update your record. You can download or order IRS forms at 

www.irs.gov/FormsPubs.

If you plan to file a joint return, enter on line 2 the social security 

number (SSN) that you’ll show first on your return. Enter on line 3 

the other SSN to be shown on the joint return. If you’re filing Form 

1040-NR 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’re a nonresident or resident alien and you don’t have and 

aren’t eligible to get an SSN, you must apply for an ITIN. Although 

an ITIN isn’t required to file Form 4868, you’ll 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 don’t have an ITIN, enter “ITIN 

TO BE REQUESTED” wherever an SSN is requested. 

▲! CAUTION

An ITIN is for tax use only. It doesn’t 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 2022

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

2022:

• Form 1040, 1040-SR, or 1040-NR, line 24; 

• Form 1040-PR, line 6; or

• 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 

wasn’t reasonable, the extension will be null and void. 

Line 5—Estimate of Total Payments for 2022

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

2022:

• Form 1040, 1040-SR, or 1040-NR, line 33 (excluding Schedule 3, 

line 10); 

• Form 1040-PR, line 12; or 

• Form 1040-SS, line 12. 

▲! CAUTION

For Forms 1040-PR and 1040-SS, don’t include on line 5 

the amount you’re 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’re Paying 

If you find you can’t 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’ll 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, earlier.

Line 8—Out of the Country 

If you’re out of the country on the regular due date of your return, 

check the box on line 8. “Out of the country” is defined under 

Taxpayers who are out of the country, earlier.

Line 9—Form 1040-NR Filers 

If you didn’t receive wages subject to U.S. income tax withholding, 

and your return is due June 15, 2023, 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’ll receive a confirmation number when 

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

and keep it for your records. 

Enter confirmation number here 

Note: If you use an electronic payment method and indicate the 

payment is for an extension, you don’t have to file Form 4868. You 

should pay the entire estimated tax owed or you could be subject to 

a penalty. Your extension will be automatically processed when you 

pay part or all of your estimated income tax electronically.

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, later. 

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

Treasury.” Don’t send cash. 

• Write your SSN, daytime phone number, and “2022 Form 4868” 

on your check or money order. 

• Don’t 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. Please note with your payment that your extension request 

was originally filed electronically.

Notice to taxpayers presenting checks. When you provide a 

check as payment, you authorize us either to use information from 

your check to make a one-time electronic fund transfer from your 

account or to process the payment as a check transaction. When 

we use information from your check to make an electronic fund 

transfer, funds may be withdrawn from your account as soon as the 

same day we receive your payment, and you will not receive your 

check back from your financial institution.

No checks of $100 million or more accepted. The IRS can’t 

accept a single check (including a cashier’s check) for amounts of 

$100,000,000 ($100 million) or more. If you’re sending $100 million 

or more by check, you’ll need to spread the payment over two or 

more checks with each check made out for an amount less than 

$100 million. The $100 million or more amount limit doesn’t apply 

to other methods of payment (such as electronic payments). Please 

consider a method of payment other than check if the amount of the 

payment is $100 million or more.
Form 4868 (2022) Page 4 

Where To File a Paper Form 4868

If you live in: 

And you’re making a payment, 

send Form 4868 with your payment to 

Internal Revenue Service: 

And you’re not making a payment, 

send Form 4868 to 

Department of the Treasury, 

Internal Revenue Service Center: 

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

Arizona, New Mexico P.O. Box 802503, Cincinnati, OH 45280-2503 Austin, TX 73301-0045

Arkansas, Connecticut, Delaware, District of Columbia, Illinois, 

Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, 

Minnesota, Missouri, New Hampshire, New Jersey, New York, 

Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, 

Wisconsin

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

Pennsylvania P.O. Box 802503, Cincinnati, OH 45280-2503 Kansas City, MO 64999-0045

Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, 

Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, 

South Dakota, Utah, Washington, Wyoming

P.O. Box 802503, Cincinnati, OH 45280-2503 Ogden, UT 84201-0045

Alabama, Georgia, North Carolina, South Carolina, Tennessee P.O. Box 1302, Charlotte, NC 28201-1302 Kansas City, MO 64999-0045

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 or 4563, 

or are a dual-status alien, or are a nonpermanent resident of 

Guam or the U.S. Virgin Islands

P.O. Box 1303, Charlotte, NC 28201-1303 Austin, TX 73301-0215 

All foreign estate and trust Form 1040-NR filers P.O. Box 1303, Charlotte, NC 28201-1303 USA Kansas City, MO 64999-0045 USA 

All other Form 1040-NR, 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. 

• DHL Express: DHL Express 9:00, DHL Express 10:30, DHL 

Express 12:00, DHL Express Worldwide, DHL Express Envelope, 

DHL Import Express 10:30, DHL Import Express 12:00, and DHL 

Import Express Worldwide.

• United Parcel Service (UPS): UPS Next Day Air Early AM, 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. 

• Federal Express (FedEx): FedEx First Overnight, FedEx Priority 

Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx 

International Next Flight Out, FedEx International Priority, FedEx 

International First, and FedEx International Economy.

To check for any updates to the list of designated private delivery 

services, go to www.irs.gov/PDS. For the IRS mailing address to 

use if you’re using a private delivery service, go to 

www.irs.gov/PDSStreetAddresses.

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

of the mailing date. 

▲! CAUTION

Private delivery services can’t 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’re required by Internal 

Revenue Code section 6081 to provide the information requested 

on this form. Under Internal Revenue Code 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 aren’t 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.