PDF document

- 1 -

OMB No. 1545-0074
Application for Automatic Extension of Time
Form 4868 To File U.S. Individual Income Tax Return
Department of the Treasury Go to www.irs.gov/Form4868 for the latest information. 2022
Internal Revenue Service
There are three ways to request an automatic extension of time to
file a U.S. individual income tax return. Pay Electronically
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, You don’t need to file Form 4868 if you make a payment using our
the Electronic Federal Tax Payment System, or using a credit electronic payment options. The IRS will automatically process an
or debit card. See How To Make a Payment, later. extension of time to file when you pay part or all of your estimated
2. You can file Form 4868 electronically by accessing IRS e-file income tax electronically. You can pay online or by phone. See
using your tax software or by using a tax professional who Making Payments Electronically, later.
uses e-file . E-file Using Your Tax Software
3. You can file a paper Form 4868 and enclose payment of your or Through a Tax Professional
estimate of tax due (optional).
Refer to your tax software package or tax preparer for ways to file
It’s Convenient, electronically. Be sure to have a copy of your 2021 tax return—
Safe, and Secure you’ll be asked to provide information from the return for taxpayer
verification. If you wish to make a payment, you can pay by
IRS e-file is the IRS’s electronic filing program. You can get an electronic funds withdrawal or send your check or money order to
automatic extension of time to file your tax return by filing Form the address shown in the middle column underWhere To File a
4868 electronically. You’ll receive an electronic acknowledgment Paper Form 4868, later.
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 File a Paper Form 4868
Order, later.
If you wish to file on paper instead of electronically, fill in the Form
Complete Form 4868 to use as a worksheet. If you think you may 4868 below and mail it to the address shown under Where To File a
owe tax when you file your return, you’ll need to estimate your total Paper Form 4868 , later.
tax liability and subtract how much you’ve already paid (lines 4, 5,
and 6 below). For information on using a private delivery service, see Private
Delivery Services, later.
Several companies offer free e-filing of Form 4868 through the
Free File program. For more details, go to www.irs.gov/FreeFile. Note: If you’re a fiscal year taxpayer, you must file a paper
Form 4868.

General Instructions
Purpose of Form 1. Properly estimate your 2022 tax liability using the information
Use Form 4868 to apply for 6 more months (4 if “out of the available to you,
country” (defined later under Taxpayers who are out of the country) 2. Enter your total tax liability on line 4 of Form 4868, and
and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR, 3. File Form 4868 by the regular due date of your return.
1040-PR, or 1040-SS. Although you aren’t required to make a payment of the tax
Gift and generation-skipping transfer (GST) tax return (Form ▲! you estimate as due, Form 4868 doesn’t extend the time to
709). An extension of time to file your 2022 calendar year income CAUTION pay taxes. If you don’t pay the amount due by the regular
tax return also extends the time to file Form 709 for 2022. However, due date, you’ll owe interest. You may also be charged penalties.
it doesn’t extend the time to pay any gift and GST tax you may owe For more details, seeInterest and Late Payment Penalty, later. Any
for 2022. To make a payment of gift and GST tax, see Form 8892. If remittance you make with your application for extension will be
you don’t pay the amount due by the regular due date for Form 709, treated as a payment of tax.
you’ll owe interest and may also be charged penalties. If the donor You don’t have to explain why you’re asking for the extension.
died during 2022, see the instructions for Forms 709 and 8892. 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
Qualifying for the Extension you’re under a court order to file your return by the regular due date.
To get the extra time, you must:
DETACH HERE

OMB No. 1545-0074
Application for Automatic Extension of Time
Form 4868
To File U.S. Individual Income Tax Return
Department of the Treasury 2022
Internal Revenue Service For calendar year 2022, or other tax year beginning , 2022, and ending , 20 .
Part I Identification Part II Individual Income Tax
1 Your name(s) (see instructions) 4 Estimate of total tax liability for 2022 . . $
5 Total 2022 payments . . . . . .
Address (see instructions) 6 Balance due. Subtract line 5 from line 4.
See instructions . . . . . . . .
7 Amount you’re paying (see instructions) .
City, town, or post office State ZIP code 8 Check here if you’re “out of the country” and a U.S.
citizen or resident. See instructions . . . . . . .
2 Your social security number 3 Spouse’s social security number 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)

- 2 -

Enlarge image

Form 4868 (2022)                                                                                                                      Page 2 
When To File Form 4868                                                   Interest 
File Form 4868 by April 18, 2023. Fiscal year taxpayers file Form        You’ll owe interest on any tax not paid by the regular due date of 
4868 by the original due date of the fiscal year return.                 your return, even if you qualify for the 2-month extension because 
Taxpayers who are out of the country. If, on the regular due date        you were out of the country. The interest runs until you pay the tax. 
of your return, you’re out of the country (as defined below) and a       Even if you had a good reason for not paying on time, you will still 
U.S. citizen or resident, you’re allowed 2 extra months to file your     owe interest. 
return and pay any amount due without requesting an extension.           Late Payment Penalty 
Interest will still be charged, however, on payments made after the      The late payment penalty is usually ½ of 1% of any tax (other than 
regular due date, without regard to the extension. If you’re out of      estimated tax) not paid by the regular due date of your return, which 
the country and file a calendar year income tax return, you can pay      is April 18, 2023. It’s charged for each month or part of a month the 
the tax and file your return or this form by June 15, 2023. File this    tax is unpaid. The maximum penalty is 25%. 
form and be sure to check the box on line 8 if you need an               The late payment penalty won’t be charged if you can show 
additional 4 months to file your return.                                 reasonable cause for not paying on time. Attach a statement to your 
If you’re out of the country and a U.S. citizen or resident, you may     return fully explaining the reason. Don’t attach the statement to 
qualify for special tax treatment if you meet the bona fide residence    Form 4868. 
or physical presence test. If you don’t expect to meet either of         You’re considered to have reasonable cause for the period 
those tests by the due date of your return, request an extension to a    covered by this automatic extension if both of the following 
date after you expect to meet the tests by filing Form 2350,             requirements have been met.
Application for Extension of Time To File U.S. Income Tax Return. 
You’re out of the country if:                                            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, 
• You live outside the United States and Puerto Rico and your main       estimated tax payments, or payments made with Form 4868.
place of work is outside the United States and Puerto Rico, or           2. The remaining balance is paid with your return.
• You’re in military or naval service on duty outside the United 
States and Puerto Rico.                                                  Late Filing Penalty 
If you qualify as being out of the country, you’ll still be eligible for A late filing penalty is usually charged if your return is filed after the 
the extension even if you’re physically present in the United States     due date (including extensions). The penalty is usually 5% of the 
or Puerto Rico on the regular due date of the return.                    amount due for each month or part of a month your return is late. 
For more information on extensions for taxpayers out of the              The maximum penalty is 25%. If your return is more than 60 days 
country, see Pub. 54, Tax Guide for U.S. Citizens and Resident           late, the minimum penalty is $450 (adjusted for inflation) or the 
Aliens Abroad.                                                           balance of the tax due on your return, whichever is smaller. You 
Form 1040-NR filers. If you can’t file your return by the due date,      might not owe the penalty if you have a reasonable explanation for 
you should file Form 4868. You must file Form 4868 by the regular        filing late. Attach a statement to your return fully explaining your 
due date of the return.                                                  reason for filing late. Don’t attach the statement to Form 4868. 
If you didn’t receive wages as an employee subject to U.S.               How To Claim Credit for Payment Made With This 
income tax withholding, and your return is due June 15, 2023,            Form 
check the box on line 9.                                                 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. 
Total Time Allowed 
Generally, we can’t extend the due date of your return for more than     The instructions for the following line of your tax return will tell 
6 months (October 16, 2023, for most calendar year taxpayers).           you how to report the payment. 
However, there may be an exception if you’re living out of the           • Form 1040, 1040-SR, or 1040-NR, Schedule 3, line 10. 
country. See Pub. 54 for more information.                               • Form 1040-PR, line 12. 
                                                                         • Form 1040-SS, line 12. 
Filing Your Tax Return                                                   If you and your spouse each filed a separate Form 4868 but later 
You can file your tax return any time before the extension expires.      file a joint return for 2022, enter the total paid with both Forms 4868 
Don’t attach a copy of Form 4868 to your return.                         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.

- 3 -

Enlarge image

Form 4868 (2022) Page 3
Specific Instructions
How To Complete Form 4868 Line 4—Estimate of Total Tax Liability for 2022
Enter on line 4 the total tax liability you expect to report on your
Part I—Identification 2022:
Enter your name(s) and address. If you plan to file a joint return, • Form 1040, 1040-SR, or 1040-NR, line 24;
include both spouses’ names in the order in which they will appear
on the return. • Form 1040-PR, line 6; or
If you want correspondence regarding this extension to be sent to • Form 1040-SS, line 6.
you at an address other than your own, enter that address. If you If you expect this amount to be zero, enter -0-.
want the correspondence sent to an agent acting for you, include Make your estimate as accurate as you can with the
information you have. If we later find that the estimate
the agent’s name (as well as your own) and the agent’s address. ▲CAUTION! wasn’t reasonable, the extension will be null and void.
If you changed your name after you filed your last return because
of marriage, divorce, etc., be sure to report this to the Social Line 5—Estimate of Total Payments for 2022
Security Administration before filing Form 4868. This prevents Enter on line 5 the total payments you expect to report on your
delays in processing your extension request. 2022:
If you changed your mailing address after you filed your last • Form 1040, 1040-SR, or 1040-NR, line 33 (excluding Schedule 3,
return, you should use Form 8822, Change of Address, to notify the line 10);
IRS of the change. Showing a new address on Form 4868 won’t
update your record. You can download or order IRS forms at • Form 1040-PR, line 12; or
www.irs.gov/FormsPubs. • Form 1040-SS, line 12.
If you plan to file a joint return, enter on line 2 the social security For Forms 1040-PR and 1040-SS, don’t include on line 5
the amount you’re paying with this Form 4868.
number (SSN) that you’ll show first on your return. Enter on line 3 ▲CAUTION!
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 Line 6—Balance Due
number (EIN) instead of an SSN on line 2. In the left margin, next to Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.
the EIN, write “estate” or “trust.”
IRS individual taxpayer identification numbers (ITINs) for aliens. Line 7—Amount You’re Paying
If you’re a nonresident or resident alien and you don’t have and If you find you can’t pay the amount shown on line 6, you can still
aren’t eligible to get an SSN, you must apply for an ITIN. Although get the extension. But you should pay as much as you can to limit
an ITIN isn’t required to file Form 4868, you’ll need one to file your the amount of interest you’ll owe. Also, you may be charged the late
income tax return. For details on how to apply for an ITIN, see Form payment penalty on the unpaid tax from the regular due date of
W-7 and its instructions. If you already have an ITIN, enter it your return. See Late Payment Penalty, earlier.
wherever an SSN is requested. If you don’t have an ITIN, enter “ITIN Line 8—Out of the Country
TO BE REQUESTED” wherever an SSN is requested. If you’re out of the country on the regular due date of your return,
An ITIN is for tax use only. It doesn’t entitle you to social check the box on line 8. “Out of the country” is defined under
security benefits or change your employment or Taxpayers who are out of the country, earlier.
▲CAUTION! immigration status under U.S. law.
Line 9—Form 1040-NR Filers
Part II—Individual Income Tax If you didn’t receive wages subject to U.S. income tax withholding,
Rounding off to whole dollars. You can round off cents to whole and your return is due June 15, 2023, check the box on line 9.
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.

How To Make a Payment
Making Payments Electronically • Write your SSN, daytime phone number, and “2022 Form 4868”
You can pay online with a direct transfer from your bank account on your check or money order.
using Direct Pay, the Electronic Federal Tax Payment System, or by • Don’t staple or attach your payment to Form 4868.
debit or credit card. You can also pay by phone using the Electronic Note: If you e-file Form 4868 and mail a check or money order to
Federal Tax Payment System or by debit or credit card. For more the IRS for payment, use a completed paper Form 4868 as a
information, go to www.irs.gov/Payments. voucher. Please note with your payment that your extension request
Confirmation number. You’ll receive a confirmation number when was originally filed electronically.
you pay online or by phone. Enter the confirmation number below Notice to taxpayers presenting checks. When you provide a
and keep it for your records. check as payment, you authorize us either to use information from
Enter confirmation number here your check to make a one-time electronic fund transfer from your
account or to process the payment as a check transaction. When
Note: If you use an electronic payment method and indicate the we use information from your check to make an electronic fund
payment is for an extension, you don’t have to file Form 4868. You transfer, funds may be withdrawn from your account as soon as the
should pay the entire estimated tax owed or you could be subject to same day we receive your payment, and you will not receive your
a penalty. Your extension will be automatically processed when you check back from your financial institution.
pay part or all of your estimated income tax electronically. No checks of $100 million or more accepted. The IRS can’t
Pay by Check or Money Order accept a single check (including a cashier’s check) for amounts of
• When paying by check or money order with Form 4868, use the $100,000,000 ($100 million) or more. If you’re sending $100 million
appropriate address in the middle column under Where To File a or more by check, you’ll need to spread the payment over two or
Paper Form 4868, later. more checks with each check made out for an amount less than
$100 million. The $100 million or more amount limit doesn’t apply
• Make your check or money order payable to “United States to other methods of payment (such as electronic payments). Please
Treasury.” Don’t send cash. consider a method of payment other than check if the amount of the
payment is $100 million or more.

- 4 -

Enlarge image

Form 4868 (2022)                                                                                                                        Page 4 
                                       Where To File a Paper Form 4868
                                                                                                             And you’re not making a payment, 
                                                                 And you’re making a payment,                    send Form 4868 to 
                                                                 send Form 4868 with your payment to         Department of the Treasury, 
If you live in:                                                  Internal Revenue Service:                   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,        P.O. Box 931300, Louisville, KY 40293-1300  Kansas City, MO 64999-0045
Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, 
Wisconsin
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,           P.O. Box 802503, Cincinnati, OH 45280-2503      Ogden, UT 84201-0045
South Dakota, Utah, Washington, Wyoming
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,         P.O. Box 1303, Charlotte, NC 28201-1303         Austin, TX 73301-0215 
or are a dual-status alien, or are a nonpermanent resident of 
Guam or the U.S. Virgin Islands
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                                              Privacy Act and Paperwork Reduction Act Notice. We ask for the 
You can use certain private delivery services designated by the IRS    information on this form to carry out the Internal Revenue laws of 
to meet the “timely mailing as timely filing/paying” rule for tax      the United States. We need this information so that our records will 
returns and payments. These private delivery services include only     reflect your intention to file your individual income tax return within 6 
the following.                                                         months after the regular due date. If you choose to apply for an 
                                                                       automatic extension of time to file, you’re required by Internal 
• DHL Express: DHL Express 9:00, DHL Express 10:30, DHL                Revenue Code section 6081 to provide the information requested 
Express 12:00, DHL Express Worldwide, DHL Express Envelope,            on this form. Under Internal Revenue Code section 6109, you must 
DHL Import Express 10:30, DHL Import Express 12:00, and DHL            disclose your social security number or individual taxpayer 
Import Express Worldwide.                                              identification number. Routine uses of this information include 
• United Parcel Service (UPS): UPS Next Day Air Early AM, UPS          giving it to the Department of Justice for civil and criminal litigation, 
Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd         and to cities, states, the District of Columbia, and U.S. 
Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide            commonwealths and possessions for use in administering their tax 
Express.                                                               laws. We may also disclose this information to other countries under 
• Federal Express (FedEx): FedEx First Overnight, FedEx Priority       a tax treaty, to federal and state agencies to enforce federal nontax 
Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx                criminal laws, or to federal law enforcement and intelligence 
International Next Flight Out, FedEx International Priority, FedEx     agencies to combat terrorism. If you fail to provide this information 
International First, and FedEx International Economy.                  in a timely manner or provide incomplete or false information, you 
 To check for any updates to the list of designated private delivery   may be liable for penalties.
services, go to www.irs.gov/PDS. For the IRS mailing address to        You aren’t required to provide the information requested on a 
use if you’re using a private delivery service, go to                  form that is subject to the Paperwork Reduction Act unless the form 
www.irs.gov/PDSStreetAddresses.                                        displays a valid OMB control number. Books or records relating to a 
 The private delivery service can tell you how to get written proof    form or its instructions must be retained as long as their contents 
of the mailing date.                                                   may become material in the administration of any Internal Revenue 
          Private delivery services can’t deliver items to P.O. boxes. law. Generally, tax returns and return information are confidential, 
          You must use the U.S. Postal Service to mail any item to     as required by Internal Revenue Code section 6103.
▲CAUTION! an IRS P.O. box address.                                     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.

PDF file checksum: 2868502530

(Plugin #1/9.12/13.0)