Who uses Form 4868?
Individuals filing Form 1040, 1040-SR or 1040-NR, including sole proprietors and single-member LLC owners who report business income on Schedule C, and partners and S corporation shareholders waiting for K-1s. Partnerships and corporations extend their own returns with Form 7004.
How do you file it?
- Electronically, through tax software or a tax professional.
- By paying electronically through IRS Direct Pay, EFTPS or a card processor and selecting the extension option. The IRS treats the payment as your extension request, so you do not need to file the form separately.
- On paper, mailed to the address in the instructions for your state.
Whichever way, it must be done by the original due date.
What does the form ask for?
Identification
Name, address and Social Security number or ITIN, and your spouse's if filing jointly.
Estimated total tax
Your best estimate of the year's tax liability.
Payments so far
Withholding and estimated tax paid for the year.
Balance due and amount paying
What you expect to owe, and what you are paying with the extension.
Checkboxes
Whether you are out of the country, and whether you file Form 1040-NR without wages subject to withholding.
An estimate made in good faith is enough. The extension is not invalid because your estimate turns out low, but you will owe interest and possibly the late payment penalty on the difference.
What are the dates for 2026 returns?
| Situation | Original due date | Extended due date |
|---|---|---|
| Most individuals | April 15, 2027 | October 15, 2027 |
| US citizens and residents living and working abroad | June 15, 2027, automatically | October 15, 2027 with Form 4868 |
| Nonresident aliens with no US wages subject to withholding | June 15, 2027 | December 15, 2027 |
US taxpayers abroad get the automatic two-month extension to June 15, but interest on unpaid tax still runs from April 15. Nonresident aliens with a June due date tick the relevant box on Form 4868. See Form 1040-NR.
Why pay with the extension?
Because the late payment penalty, 0.5% of unpaid tax a month, and interest run from April 15 regardless of the extension. If you pay at least 90% of your actual tax by April 15 and the rest with the return by the extended date, the late payment penalty generally does not apply, though interest still does. Filing late without an extension is far more expensive. See late filing and late payment penalties.
Does it extend my state return?
Many states accept the federal extension automatically, and others require their own form. Check your state's rules separately.
Need more time to file?
We file your extension, estimate what to pay with it, and prepare your return within the extended period.
Questions people ask
How long does Form 4868 extend my return?
Six months. For 2026 returns, from April 15 to October 15, 2027.
Does Form 4868 extend the time to pay?
No. Tax is due by the original date. Interest and the late payment penalty run from then on anything unpaid.
Do I have to file Form 4868 if I pay online?
Not if you make an electronic payment and select the extension option. The IRS treats that payment as your extension request.
Can a sole proprietor use Form 4868?
Yes. It extends Form 1040, including Schedule C. Businesses taxed as partnerships or corporations use Form 7004 instead.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Form 4868, Application for Automatic Extension of Time to File
- IRS: Instructions for Form 1040-NR (2025)
- IRS: Penalties
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in Federal tax forms
This guide is general information. It is not tax or legal advice for your situation.