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IRS Form 4868 Tax Return Extension Application 2025

Date

Dec 2025
AI summary

Blank, unsigned form for requesting an automatic six-month extension to file a 2025 U.S. individual income tax return. It provides lines to estimate total tax liability, payments, balance due, and amount paid; the standard filing deadline is April 15, 2026, with the extension generally ending October 15, 2026.
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4868

Application for Automatic Extension of Time
To File U.S. Individual Income Tax Return

Department of the Treasury
Internal Revenue Service

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

Form

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 your bank
account; a digital wallet such as Click to Pay, PayPal, and Venmo;
cash; or a credit or debit card. See How To Make a Payment, later,
and www.irs.gov/Payments for more information.
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.
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.

OMB No. 1545-0074

2025

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 How
To Make a Payment, 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 2024 tax return—
you’ll be asked to provide information from the return for taxpayer
verification. If you wish to make a payment, you should pay
electronically (see How To Make a Payment, later).

File a Paper Form 4868
If you wish to file on paper instead of electronically, complete 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,
or 1040-SS.
Gift and generation-skipping transfer (GST) tax return (Form 709
or 709-NA). An extension of time to file your 2025 calendar year
income tax return also extends the time to file Form 709 or 709-NA
for 2025. However, it doesn’t extend the time to pay any gift and
GST tax you may owe for 2025. To make a payment of gift and GST
tax, see Form 8892. If you don’t pay the amount due by the due
date for Form 709 or 709-NA, you’ll owe interest and may also be
charged penalties. If the donor died during 2025, see the
instructions for Forms 709 or 709-NA, and 8892.

Qualifying for the Extension
To get the extra time, you must:

1. Properly estimate your 2025 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 due date of your return. If you were
affected by a disaster, you may have additional time to file Form
4868. See www.irs.gov/DisasterRelief for more information.
Although you aren’t required to make a payment of the tax
you estimate as due, Form 4868 doesn’t extend the time to
CAUTION
pay taxes. If you don’t pay the amount due by the 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 due date.

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DETACH HERE

Form

4868

Application for Automatic Extension of Time
To File U.S. Individual Income Tax Return

Department of the Treasury
Internal Revenue Service
For calendar year 2025, or other tax year beginning

Part I

Identification

Part II

1 Your name(s) (see instructions)

2 Your social security number

, 20

2025

.

Individual Income Tax

4 Estimate of total tax liability for 2025 .
5 Total 2025 payments . . . . .

Address (see instructions)

City, town, or post office

, 2025, and ending

OMB No. 1545-0074

.
.

.
.

$

6 Balance due. Subtract line 5 from line 4.
See instructions . . . . . . . . .
7 Amount you’re paying (see instructions) . .
State

ZIP code

3 Spouse’s social security number

For Privacy Act and Paperwork Reduction Act Notice, see page 4.

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 . . .
Cat. No. 13141W

Form 4868 (2025) Created 10/1/25

Page 2

Form 4868 (2025)

When To File Form 4868
File Form 4868 by the due date of your Form 1040, 1040-SR,
1040-NR, or 1040-SS. For a 2025 calendar year return, this is April
15, 2026, for most people. Fiscal year taxpayers file Form 4868 by
the due date of the fiscal year return. If you were affected by a
disaster, you may have additional time to file Form 4868. See
www.irs.gov/DisasterRelief for more information.
Taxpayers who are out of the country. If, on the 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 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, 2026. 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 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 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, 2026,
check the box on line 9.
For more information on extensions for nonresident filers, see
Pub. 519, U.S. Tax Guide for Aliens.

Total Time Allowed
Generally, we can’t extend the due date of your return for more than
6 months (October 15, 2026, 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 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 ½ of 1% of any tax (other than
estimated tax) not paid by the due date of your return, which is April
15, 2026, for most people. 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 2025 return is paid on or
before the 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 $525 (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 2025 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-SS, Part I, line 9.
If you and your spouse each filed a separate Form 4868 but later
file a joint return for 2025, 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 2025, 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.

Page 3

Form 4868 (2025)

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 (SSA) 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.
An ITIN is for tax use only. It doesn’t entitle you to social
security benefits or change your employment or immigration
CAUTION
status under U.S. law.

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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 only round off the total.

Line 4—Estimate of Total Tax Liability for 2025
Enter on line 4 the total tax liability you expect to report on your
2025:
• Form 1040, 1040-SR, or 1040-NR, line 24; or
• Form 1040-SS, Part I, line 7.
If you expect this amount to be zero, enter -0-.
Make your estimate as accurate as you can with the
information you have. If we later find that the estimate
CAUTION
wasn’t reasonable, the extension will be null and void.

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Line 5—Estimate of Total Payments for 2025
Enter on line 5 the total payments you expect to report on your
2025:
• Form 1040, 1040-SR, or 1040-NR, line 33 (excluding Schedule 3,
line 10); or
• Form 1040-SS, Part I, line 12 (excluding Part I, line 9).

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CAUTION

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 a late
payment penalty on the unpaid tax from the due date of your return.
See Late Payment Penalty, earlier.

Line 8—Out of the Country

Part II—Individual Income Tax

If you’re out of the country on the 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.

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

If you didn’t receive wages subject to U.S. income tax withholding,
and your return is due June 15, 2026, check the box on line 9.

Line 9—Form 1040-NR Filers

How To Make a Payment
Electronic Payments
The IRS recommends paying electronically whenever possible. You
can make a secure payment:
• Online using IRS Direct Pay, or your IRS online account; or
• Online or by phone using the Electronic Federal Tax Payment
System (EFTPS), a debit card, a credit card, or a digital wallet such
as Click to Pay, PayPal, or Venmo.
Go to www.irs.gov/Payments for more information and to see all
your payment options.

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.

Page 4

Form 4868 (2025)

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:

Alabama, Florida, Georgia, Louisiana, Mississippi,
North Carolina, South Carolina, Tennessee, Texas

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

Austin, TX 73301-0045

Arizona, Arkansas, New Mexico, Oklahoma

P.O. Box 931300, Louisville, KY 40293-1300

Austin, TX 73301-0045

Connecticut, Delaware, District of Columbia, Illinois, Indiana,
Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota,
Missouri, New Hampshire, New Jersey, New York,
Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia,
Wisconsin

P.O. Box 931300, Louisville, KY 40293-1300

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 931300, Louisville, KY 40293-1300

Ogden, UT 84201-0045

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 nonpermanent resident of Guam
or the U.S. Virgin Islands

P.O. Box 1303, Charlotte, NC 28201-1303 USA

Austin, TX 73301-0215 USA

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 and 1040-SS filers

P.O. Box 1303, Charlotte, NC 28201-1303 USA

Austin, TX 73301-0215 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.
• 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.
• 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.
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.
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
CAUTION
IRS P.O. box address.

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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 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 territories 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.