How to File a Federal Income Tax Extension

A federal income tax extension provides an automatic six-month period to submit your tax return, moving the filing deadline from mid-April to October 15. This is an extension of the time to file your paperwork, not an extension to pay any taxes you owe. Failing to pay by the original deadline can result in penalties and interest charges, even if you have filed for an extension.

Preparing to File Your Extension

To request an extension, you must gather personal information and calculate your estimated tax liability. You will need your name, address, and Social Security number, along with the same information for your spouse if filing a joint return. This data ensures the Internal Revenue Service (IRS) can correctly identify your account.

You must make a good-faith estimate of your total tax liability by reviewing financial documents like Form W-2 and various Form 1099s. Using your prior year’s tax return as a guide can also be helpful if your financial situation is similar.

After estimating your total tax, subtract any payments already made, such as federal income tax withheld from your paychecks or estimated tax payments. The remaining amount is your estimated balance due. To avoid penalties and interest, you should pay this estimated amount by the original tax deadline of April 15.

This information is compiled for IRS Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, which is the document used to request the extension.

Methods for Filing Your Extension

You can file for an extension by making an electronic payment through systems like IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS). When paying your estimated tax, indicate that the payment is for an extension. The IRS will automatically process your extension, and you will not need to file a separate Form 4868.

Tax software or a tax professional can also file an extension. These platforms guide you through the process, asking for the necessary information to complete and electronically file Form 4868 on your behalf. This method provides an electronic acknowledgment from the IRS once the extension is accepted. The IRS Free File program may also offer options to e-file your extension at no cost.

Alternatively, you can file a paper Form 4868 by mail. The mailing address is listed in the form’s instructions and varies by location. If sending a payment, make the check or money order payable to the “United States Treasury.” The envelope must be postmarked by the tax filing deadline.

After You File the Extension

Filing an extension moves your deadline to submit your tax return to October 15, giving you an additional six months to complete your Form 1040. The IRS does not send a confirmation for an extension request. Your proof of filing is your electronic payment confirmation or your proof of mailing for a paper form.

The IRS will only contact you if your request is denied, which can happen if the information provided was incomplete. Even with an approved extension, interest accrues on any tax not paid by the original April deadline. A late-payment penalty may also be charged if you paid less than 90% of your total tax liability by that date.

A federal extension does not extend the deadline for your state income taxes. Each state has its own rules for extensions. You must check with your state’s tax agency to understand its requirements and file a separate extension if needed.