Form 4868: File a Personal Tax Extension Online

Who files Form 4868?

Anyone who needs more time to file a U.S. individual income tax return files Form 4868, the IRS Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. It covers Form 1040, Form 1040-SR (taxpayers 65 and older) and Form 1040-NR (nonresident aliens), and is used by:

• Individuals filing Form 1040 or 1040-SR
• Nonresident aliens filing Form 1040-NR
• Married couples filing jointly — one Form 4868 covers both spouses
• Sole proprietors and single-member LLC owners on Schedule C
• Partners and S-corporation shareholders waiting on a Schedule K-1 (their share of the business's income)
• Anyone who also files Form 709 (gift tax) — Form 4868 extends it automatically

Corporations, partnerships, multi-member LLCs, estates and trusts use Form 7004; 990-series nonprofits use Form 8868. The owner's Form 4868 extends a single-member LLC on Schedule C — see the LLC extension guide.

When is Form 4868 due?

Form 4868 is due on the individual filing deadline — Thursday, April 15, 2027 for the 2027 season. Filed on time, it moves your filing deadline to Friday, October 15, 2027. The IRS does not accept a late Form 4868, and for taxpayers in the United States there is no second extension beyond October.

Two groups start later. U.S. citizens and resident aliens who qualify as being outside the United States and Puerto Rico on the regular due date receive an automatic two-month extension to file and pay, generally to June 15, 2027, without filing Form 4868. A statement explaining the qualification must be attached to the return. If additional time is needed, file Form 4868 by June 15, 2027 and check the "out of the country" box; that extends you to October 15, 2027. Interest still runs from April. Nonresident aliens filing Form 1040-NR who did not receive wages subject to U.S. income tax withholding generally have a June 15 filing deadline for a calendar-year return. A timely Form 4868 extends that filing deadline six months, to December 15.

Does Form 4868 give me more time to pay?

No — Form 4868 extends the time to file, not the time to pay. Whatever you still owe for tax year 2026 is due by April 15, 2027. From that date the IRS charges interest (the federal short-term rate plus 3%, compounded daily) and the failure-to-pay penalty of 0.5% of the unpaid tax per month or part of a month, up to 25%. Safe harbor: if at least 90% of the actual tax liability is paid by the regular due date and the remaining balance is paid when the return is filed by the extended due date, the failure-to-pay penalty generally does not apply during the automatic extension period. Interest still applies. In practice: pay at least 90% of what you will owe by April 15, 2027 and the rest with your return, and the only extra cost is interest. Form 4868 also does not extend the deadline for traditional or Roth IRA contributions, which must be made by the April date; a self-employed SEP-IRA contribution can be made up to the extended due date. More detail: does a tax extension extend the time to pay?

What happens if I miss the deadline?

If April 15, 2027 passes without a Form 4868 or a return on file, the IRS will not grant an extension after the fact, and the failure-to-file penalty starts running — so file as soon as you can, even if you cannot pay. The penalty is 5% of the unpaid tax for each month or part of a month the return is late, up to 25% (5% combined when the failure-to-pay penalty also applies). A return more than 60 days late owes a minimum penalty: the lesser of 100% of the unpaid tax or a fixed amount ($535 for returns due in 2027; indexed). If you are owed a refund, there generally is no failure-to-file penalty because no tax remains unpaid. However, refund claims are subject to statutory limits: generally the later of three years from the date the return was filed or two years from the date the tax was paid, subject to applicable lookback rules and exceptions. If your only payments were withholding, file within three years of the original due date or the refund is generally lost. Reasonable-cause relief may be available in appropriate cases. For eligible original returns with due dates on or after January 1, 2027, the IRS's Automatic Exemption from Penalty (AEP) replaces First Time Abate for qualifying failure-to-file, failure-to-pay, and failure-to-deposit penalties. See what to do if you missed the extension deadline and the penalties guide.

Can my spouse and I file one Form 4868?

Yes — a married couple planning to file jointly submits one Form 4868 with both names and Social Security numbers, and it extends the return for both of you. It still counts for each spouse if you later file separately, and a payment made with the joint extension can be claimed entirely on either return or divided between the two returns in any amounts you agree on. Spouses who intend to file separately from the start each file their own Form 4868.

What if my extension is rejected?

A rejected Form 4868 can be corrected and resubmitted, and if fixed promptly it still counts as timely. The usual causes are a name or Social Security number that does not match Social Security Administration records (a changed name, a transposed digit) or a duplicate — the IRS already has an extension or a return for that SSN. For electronically filed extensions, IRS e-file procedures generally allow five calendar days to correct and retransmit a rejected extension while preserving the original timeliness.

What you'll need

• Your name and home address, as shown on your last return
• Your Social Security number (and your spouse's name and SSN if filing jointly)
• Your tax year (calendar year 2026 for almost everyone)
• An estimate of your total tax, the payments and withholding already made, and any balance due

Line-by-line help: Form 4868 instructions in plain English.

How much does it cost?

It can cost nothing. IRS Free File lets anyone e-file Form 4868 at no charge, regardless of income. If you make an eligible electronic payment and designate it as an extension payment, the IRS generally treats that payment as the extension request and no separate Form 4868 is required. See what a tax extension costs.

Form 4868 FAQ