Unless you are presently outside the territory of the United States, it is too late to file an extension for a 2023 calendar-year personal income tax return, and too soon to file on for a 2023 return. A request for an extension must be filed on or before the due date of the return in question, which for a personal income tax return for a taxpayer for calendar year 2023 who is presently in the United States was April 17, 2023. That is, as I write, yesterday. Meanwhile, you cannot file a return of any sort for tax year 2023 prior to the start of the 2023 tax season, which hasnu2019t been announced yet but will typically be near the end of January, 2023. If you file a return prior to the start of that yearu2019s tax season, the IRS will simply sit on it until that date.Thus, unless you were physically outside of the United States on Tuesday, April 17, 2023. it now too late to file an extension for tax year 2023. You can file one, of course, but it will be denied, and you will be afforded no relief. You should file your regular return as soon as possible to minimize the penalty for late filing. If you had a legitimately exceptional reason as to why you could file neither your return nor an extension before the due date, you can address that with the IRS once they assess the penalty by requesting an abatement using Form 843.If you were physically outside of the territory of the United States as of Tuesday, April 17, 2023. you still have two months to file your return or for an extension on Form 4868. You will need to pra statement with your return or extension application stating that you were outside the United States on the due date of your return.For reference, the only information you must pron Form 4868 is your name, address, tax identifier, and good-faith estimates of your tax liability for the tax year in question and of payments made toward that liability. The estimates need not be correct, but if the IRS determines that your ewas not u201creasonableu201d they may void your extension and impose late-filing penalties, the request for extension notwithstanding.