IRS e-file: 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.
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).
You can e-file 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.
If you think you may owe tax and wish to make a payment, you can pay by electronic funds withdrawal using option 1 or you can pay by credit card using option 2. See 1 and 2 on this page for details.
1: 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 2006 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 (see page 4) or send your payment to the address shown in the middle column under Where To File a Paper Form 4868 on page 4.
2: E-file and 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 through one of the service providers listed below.
Each service provider will charge a convenience fee based on the amount of the tax payment you are making. Fees may vary between service providers. You will be told what the fee is during the transaction and will have the option to continue or cancel the transaction. You can also obtain the convenience fee by calling the providers' toll-free automated customer service numbers or visiting their websites. Do not add the convenience fee to your tax payment.
Link2Gov Corporation
1-888-PAY-1040sm
(1-888-729-1040)
1-888-658-5465 (Customer Service)
www.PAY1040.comOfficial Payments Corporation
1-800-2PAY-TAXsm
(1-800-272-9829)
1-877-754-4413 (Customer Service)
www.officialpayments.com
Confirmation number. You will receive a confirmation number when you pay by credit card. Enter the confirmation number below and keep for your records.
Enter confirmation number here _________
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. If you are a fiscal year taxpayer, you must file a paper Form 4868.
For information on using a private delivery service, see page 4.
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.
To get the extra time you must:
Caution: 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.
You do not have to explain why you are asking for the extension. We will contact you only if your request is denied.
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 2007 calendar year income tax return also extends the time to file Form 709 for 2007. However, it does not extend the time to pay any gift or GST tax you may owe for 2007. 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 2007, see the instructions for Forms 709 and 8892.
File Form 4868 by April 15, 2008. Fiscal year taxpayers, file Form 4868 by the regular due date of the return.
Taxpayers "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 16, 2008. 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 are "out of the country" and are 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 extension to a date after you expect to qualify using Form 2350, Application for Extension of Time To File U.S. Income Tax Return.
"Out of the country" means either:
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.
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 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 16, 2008, check the box on line 9.
Generally, we cannot extend the due date of your return for more than 6 months (October 15, 2008, for most calendar year taxpayers). There may be an exception if you are living "out of the country." See Taxpayers "out of the country" on this page.
You can file your tax return any time before the extension expires.
Do not attach a copy of Form 4868 to your return.
You will owe interest on any tax not paid by the regular due date of your return. This is April 15, 2008, for a 2007 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.
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%.
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.
You are considered to have "reasonable cause" for the period covered by this automatic extension if at least 90% of your actual 2007 tax liability is paid before the regular due date of your return through withholding, estimated tax payments, or payments made with Form 4868.
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 $100 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.
When you file your 2007 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.
If you and your spouse each filed a separate Form 4868 but later file a joint return for 2007, 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 2007, 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.
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 your local Social Security Administration office 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
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.
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. It usually takes 4-6 weeks to get an 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.
Caution: 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.
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.
Enter on line 4 the total tax liability you expect to report on your 2007:
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 was not reasonable, the extension will be null and void.
Enter on line 5 the total payments you expect to report on your 2007:
Caution: For Forms 1040A, 1040EZ, and 1040NR-EZ, do not include on line 5 the amount you are paying with this Form 4868.
Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.
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.
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.
If you did not receive wages subject to U.S. income tax withholding, and your return is due June 16, 2008, check the box on line 9.
You can e-file Form 4868 using IRS e-file option 1 on page 1 and 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.
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.
You can e-file Form 4868 using IRS e-file option 2 on page 1 and pay by credit card.
---------------------------------------------------------------------- Where To File a Paper Form 4868 And you are making And you are not making a payment, send Form a payment, send Form If you live in: 4868 with your payment 4868 to Department of to Internal Revenue the Treasury, Internal Service: Revenue Service Center: ---------------------------------------------------------------------- Alabama, Delaware, P.O. Box 105050 Atlanta, GA 39901-0002 Florida, Georgia, Atlanta, GA North Carolina, 30348-5050 Rhode Island, South Carolina, Virginia ---------------------------------------------------------------------- District of Columbia, P.O. Box 37003 Andover, MA 05501-0002 Maine, Maryland, Hartford, CT Massachusetts, New 06176-0003 Hampshire, New York, Vermont ---------------------------------------------------------------------- New Jersey, P.O. Box 37009 Kansas City, MO Pennsylvania Hartford, CT 64999-0002 06176-0009 ---------------------------------------------------------------------- Kentucky, Louisiana, P.O. Box 660575 Austin, TX 73301-0426 Mississippi, Dallas, TX Tennessee, Texas, 75266-0575 APO, FPO ---------------------------------------------------------------------- Alaska, Arizona, P.O. Box 7122 San Fresno, CA 93888-0426 California, Hawaii, Francisco, CA Nevada, New Mexico, 94120-7122 Oregon, Utah ---------------------------------------------------------------------- Colorado, Idaho, P.O. Box 802503 Fresno, CA 93888-0426 Iowa, Kansas, Cincinnati, OH Minnesota, Montana, 45280-2503 Nebraska, North Dakota, Oklahoma, South Dakota, Washington, Wisconsin, Wyoming ---------------------------------------------------------------------- Arkansas, P.O. Box 970028 Kansas City, MO Connecticut, St. Louis, MO 64999-0002 Illinois, Indiana, 63197-0028 Michigan, Missouri, Ohio, West Virginia ---------------------------------------------------------------------- American Samoa, P.O. Box 660575 Austin, TX 73301-0215 nonpermanent Dallas, TX USA residents of Guam or 75266-0575 USA the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code section 933), dual-status aliens, nonresident aliens, and anyone filing Form 4563. U.S. citizens or tax residents in a foreign country, and anyone filing Form 2555 or 2555-EZ. ---------------------------------------------------------------------- * 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. ======================================================================
If you are not making a payment, you can use certain private delivery services designated by the IRS to mail Form 4868. Use the address for the Internal Revenue Service Center shown above that applies to you. The private delivery services you can use include only the following:
Your private delivery service can tell you how to get written proof of the mailing date.
Caution: Private delivery services cannot deliver items to P.O. boxes. You must use the U.S. Postal Service if you are making a payment.
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 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.
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.
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.