Form 4868 Application for Automatic Extension of Time

To File U.S. Individual Income Tax Return

OMB No. 1545-0074

Department of the Treasury

Internal Revenue Service (99)
▶ Go to www.irs.gov/Form4868 for the latest information. 2020
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 2019 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 under Where 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 2020 tax liability using the information
available to you,
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) 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
709). An extension of time to file your 2020 calendar year income
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CAUTION
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
tax return also extends the time to file Form 709 for 2020. 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, see Interest and Late Payment Penalty, later. Any
for 2020. 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 2020, 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 ▼

Form 4868 Application for Automatic Extension of Time

To File U.S. Individual Income Tax Return
OMB No. 1545-0074

Department of the Treasury

Internal Revenue Service (99) For calendar year 2020, or other tax year beginning , 2020, and ending , 20 .
2020
Part I Identification Part II Individual Income Tax
1 Your name(s) (see instructions) 4 Estimate of total tax liability for 2020 . . $
5 Total 2020 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 . . . . . . ▶

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

2 Your social security number 3 Spouse’s social security number
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 (2020)
Form 4868 (2020) Page 2

When To File Form 4868 Interest

File Form 4868 by April 15, 2021. 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 15, 2021. It’s charged for each month or part of a month the
the tax and file your return or this form by June 15, 2021. 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 may not need to file Form 2350 for an extension if you’re 1. At least 90% of the total tax on your 2020 return is paid on or
eligible for a waiver of the time requirements in the bona fide before the regular due date of your return through withholding,
residence test or the physical presence test because you were estimated tax payments, or payments made with Form 4868.
required to leave a foreign country during the COVID-19 global 2. The remaining balance is paid with your return.
health emergency. See Revenue Procedure 2020-27 and the 2020 Late Filing Penalty
instructions for Form 2350 for details. A late filing penalty is usually charged if your return is filed after the
You’re out of the country if: due date (including extensions). The penalty is usually 5% of the
• You live outside the United States and Puerto Rico and your main amount due for each month or part of a month your return is late.
place of work is outside the United States and Puerto Rico, or The maximum penalty is 25%. If your return is more than 60 days
• You’re in military or naval service on duty outside the United late, the minimum penalty is $435 (adjusted for inflation) or the
States and Puerto Rico. balance of the tax due on your return, whichever is smaller. You
If you qualify as being out of the country, you’ll still be eligible for might not owe the penalty if you have a reasonable explanation for
the extension even if you’re physically present in the United States filing late. Attach a statement to your return fully explaining your
or Puerto Rico on the regular due date of the return. reason for filing late. Don’t attach the statement to Form 4868.
For more information on extensions for taxpayers out of the How To Claim Credit for Payment Made With This Form
country, see Pub. 54, Tax Guide for U.S. Citizens and Resident When you file your 2020 return, include the amount of any payment
Aliens Abroad. you made with Form 4868 on the appropriate line of your tax return.
Form 1040-NR filers. If you can’t file your return by the due date, The instructions for the following line of your tax return will tell
you should file Form 4868. You must file Form 4868 by the regular you how to report the payment.
due date of the return.
• Form 1040, 1040-SR, or 1040-NR, Schedule 3, line 9.
If you didn’t receive wages as an employee subject to U.S.
• Form 1040-PR, line 12.
income tax withholding, and your return is due June 15, 2021,
check the box on line 9. • Form 1040-SS, line 12.
If you and your spouse each filed a separate Form 4868 but later
Total Time Allowed file a joint return for 2020, enter the total paid with both Forms 4868
Generally, we can’t extend the due date of your return for more than on the appropriate line of your joint return.
6 months (October 15, 2021, for most calendar year taxpayers). If you and your spouse jointly file Form 4868 but later file separate
However, there may be an exception if you’re living out of the returns for 2020, you can enter the total amount paid with Form
country. See Pub. 54 for more information. 4868 on either of your separate returns. Or you and your spouse
can divide the payment in any agreed amounts.
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.
Form 4868 (2020) Page 3

Specific Instructions
How To Complete Form 4868 Line 4—Estimate of Total Tax Liability for 2020
Enter on line 4 the total tax liability you expect to report on your
Part I—Identification 2020:
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-.
Make your estimate as accurate as you can with the
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
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CAUTION
information you have. If we later find that the estimate
wasn’t reasonable, the extension will be null and void.
of marriage, divorce, etc., be sure to report this to the Social Line 5—Estimate of Total Payments for 2020
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. 2020:
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 9);
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.
For Forms 1040-PR and 1040-SS, don’t include on line 5
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
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CAUTION
the amount you’re paying with this Form 4868.

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
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!CAUTION
security benefits or change your employment or
immigration status under U.S. law.
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
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, 2021, 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 “2020 Form 4868”
on your check or money order.
You can pay online with a direct transfer from your bank account
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.
Form 4868 (2020) 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
Use this address if you file
January 1, 2021, through
June 18, 2021:

Alaska, California, Hawaii, Ohio, Washington P.O. Box 802503, Cincinnati, OH 45280-2503 Fresno, CA 93888-0045
Starting June 19, 2021,
use the following address:
Ogden, UT 84201-0045
Arkansas, Delaware, Illinois, Indiana, Iowa, Kentucky, Maine,
Massachusetts, Minnesota, Missouri, New Hampshire, P.O. Box 931300, Louisville, KY 40293-1300 Kansas City, MO 64999-0045
New Jersey, New York, Oklahoma, Vermont, Virginia, Wisconsin

Connecticut, District of Columbia, Maryland, Pennsylvania, P.O. Box 931300, Louisville, KY 40293-1300 Ogden, UT 84201-0045
Rhode Island, West Virginia

Arizona, Colorado, Idaho, Kansas, Michigan, Montana,

Nebraska, Nevada, New Mexico, North Dakota, Oregon, P.O. Box 802503, Cincinnati, OH 45280-2503 Ogden, UT 84201-0045
South Dakota, Utah, 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 USA Austin, TX 73301-0215 USA
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
information on this form to carry out the Internal Revenue laws of
You can use certain private delivery services designated by the IRS
the United States. We need this information so that our records will
to meet the “timely mailing as timely filing/paying” rule for tax
reflect your intention to file your individual income tax return within 6
returns and payments. These private delivery services include only
months after the regular due date. If you choose to apply for an
the following.
automatic extension of time to file, you’re required by Internal
• United Parcel Service (UPS): UPS Next Day Air Early AM, UPS Revenue Code section 6081 to provide the information requested
Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd on this form. Under Internal Revenue Code section 6109, you must
Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide disclose your social security number or individual taxpayer
Express. identification number. Routine uses of this information include
• Federal Express (FedEx): FedEx First Overnight, FedEx Priority giving it to the Department of Justice for civil and criminal litigation,
Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx and to cities, states, the District of Columbia, and U.S.
International Next Flight Out, FedEx International Priority, FedEx commonwealths and possessions for use in administering their tax
International First, and FedEx International Economy. laws. We may also disclose this information to other countries under
• DHL Express: DHL Express 9:00, DHL Express 10:30, DHL a tax treaty, to federal and state agencies to enforce federal nontax
Express 12:00, DHL Express Worldwide, DHL Express Envelope, criminal laws, or to federal law enforcement and intelligence
DHL Import Express 10:30, DHL Import Express 12:00, and DHL agencies to combat terrorism. If you fail to provide this information
Import Express Worldwide. 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,
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!CAUTION
You must use the U.S. Postal Service to mail any item to an
IRS P.O. box address.
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.