Learn How to Get a Personal Income Tax Extension

What Is a Tax Extension?
How to Get a Tax Extension
Personal Income Tax Extensions
Business Tax Extensions
Federal Tax Extensions
State Tax Extensions
Tax Extension Deadlines and Due Dates
Tax Extension Forms
How to File a Tax Extension
File Your Tax Extension Online
IRS Tax Extension Tips
The Benefits of a Tax Extension
How to E-File a Tax Extension
Tax Extension Mistakes to Avoid
Tax Extension for Military

1. What Is a Tax Extension?

Need more time to file? File an IRS tax extension and you can wait until October 15th to file your income tax return, with no penalties whatsoever.

An IRS tax extension allows you to put-off tax day for six additional months. The IRS will gladly give you this extra time to file, even if you owe taxes. As long as you apply for your tax extension on or before the original filing deadline (typically April 15th) and then file your return by October 15th, you will not be penalized.

It’s important to note that filing a tax extension is not a free pass to ignore your taxes. Rather, it’s an agreement with the IRS that you will file your taxes within the six extra months you’ve been granted. Once you file the extension, it’s recommended that you take the proper steps to file your actual return. Once October 15th rolls around, there is absolutely no delaying your taxes any further.

Also remember this: a tax extension only gives you more time to file, not more time to pay. If you owe taxes, you must still send your payment to the IRS by the original due date of your return (usually April 15th). Keep this in mind when you are filing for a tax extension using IRS Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return), because you must report any balance due in Part II of that form. Your payment should be submitted with your 4868 Tax Form ― otherwise, you will be charged interest on any amount that not paid by the original deadline.

Who Can Get a Tax Extension?

Almost everyone qualifies to file for an income tax extension. The IRS doesn’t ask you to submit any explanation as to why you want or need an extension. Almost all rejected extensions are the result of submitting incorrect information, such as a name or Social Security Number that does not match IRS records.

Any taxpayer who needs to file a Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) can do so. There is virtually no restriction when it comes to personal extensions for taxpayers. The IRS realizes that some people just can’t make the date and need more time to organize their financial documents.

The main caveat for successfully filing your tax extension is that the information needs to be correct. If anything is wrong on your application, then the IRS will reject your request. Also make sure that your information is up-to-date. If you submit old information (like an old address) then your tax extension request may be turned down.

It is easier to get a tax extension than many people believe. Once you know how to do it, you will be able to file for an extension any year that it is necessary.

2. How to Get a Tax Extension

It is easier to get a tax extension than many people believe. Once you know how to do it, you will be able to apply for an extension anytime it is necessary. While it is not a good idea to rely on filing extensions every year, you never know when you are going to need a little bit extra time to file your tax return.

Before we go any further, it is important to remember this one important detail: a tax extension only gives you more time to file your return. It does not give you more time to pay any taxes that you might owe. Your payment must still be submitted by the original due date of your tax return (typically April 15th).

If you need to apply for a tax extension, the following five steps will help you:

1. Determine whether or not you are going to owe more taxes. If you are due a tax refund, the filing process is much less stressful because you don’t have to request extra time. On the other hand, if you owe additional money you will need to file a tax extension while also arranging to make a payment.

2. Obtain a copy of IRS Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). This one-page form will help you get a six month automatic extension to file your taxes. You can call the IRS to request this form or print it out online. If you are working with a tax professional, they can supply you with a tax extension form as well as any others that you may need.

3. File Tax Form 4868 with the IRS. Fill out Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) and submit it to the IRS by the due date, which is April 15th. Note that Form 4868 can be filed electronically or by paper mail.

4. Pay all or part of the income tax that you owe. It would be in your best interest to pay in full, but sometimes this is not possible. Again, you are not buying yourself more time to pay your taxes when you file for a tax extension. The longer you wait to pay, the more you will owe in late fees.

5. File your tax return by the new due date. Now that you have filed for a tax extension, your new deadline is October 15th of the same year. While six extra months may seem like a long time, you still shouldn’t want to wait until the last moment to file.

The IRS makes it easy to get a tax extension and does not require information on why you need more time to file. If you are interested in requesting an extension, the above steps can help guide you.

Who is Eligible for a Tax Extension?

Almost everyone qualifies to file for an income tax extension. The IRS doesn’t ask you to submit any explanation of why you want or need an extension. Almost all rejected extensions are the result of submitting incorrect information, such as a name and social security number that do not match IRS records.

Any taxpayer who needs to file a Form 4868 can do so. There is virtually no restriction when it comes to personal taxpayers. The IRS realizes that some people just can’t make the date and need more time for their taxes.

The main caveat for successfully filing your Form 4868 tax extension is the information needs to be correct. If anything is wrong on your file then the IRS will reject your form. Also make sure your information is up to date. If you submit old info like an old address then you may get a rejection letter from the IRS about your Form 4868 tax extension.

The Form 4868 tax extension is considered an “automatic.” That means that if you submit your form with the accurate information then the IRS will give you the extension you need without any fuss.

3. Personal Income Tax Extensions

Before you decide to file for a personal tax extension you need to be well aware of the rules and guidelines. It is important to know what the IRS is expecting from you, as well as what you get when you file for a tax extension.

Once you are familiar with the following information, you should be able to request an extension of time to file with little to no difficulty:

First things first, a tax extension must be filed by April 15th. This is the original due date of the standard 1040 income tax form. If you miss this deadline without requesting a tax extension, the IRS will assume you are a delinquent taxpayer.

You should know well in advance if you are going to need a tax extension. Since filing for an extension is relatively easy, there is really no excuse for missing the April 15th deadline.

As you move forward, note that an extension gives you more time to file your tax return. A tax extension does not give you additional time to pay any taxes you owe. If you owe taxes, you need to send your payment to the IRS by April 15th to avoid a penalty.

If you realize that you need to file a tax extension, you must complete and submit Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) to the IRS. Once you’ve requested a tax extension, your return will be due six months after the original deadline, which is October 15th.

If you need even more time to file, you can include a personal letter to the IRS explaining why you require more than a six month extension. If approved, you may be granted an additional two months which will make your tax return due by December 15th of the same year.

While filling out Tax Form 4868 you will need to provide personal information such as your Social Security number, address, and an estimate of the amount of tax that you owe. Since you are not filing a complete return, you can estimate your tax liability and then pay that amount.

If you are due a tax refund you do not need to file a tax extension. There is no penalty for filing late unless you owe the IRS additional money. To determine if you owe money or are due a tax refund, you will have to fill out some portions of your income tax return (i.e. Form 1040).

The IRS does not require taxpayers to explain or give reasons for their tax extension request. That being said, additional extensions are rare, though special rules may apply for taxpayers living outside the country or serving active military duty.

Requesting a Tax Extension

If you are due a tax refund, the filing process is much less stressful because you don’t have to request extra time. On the other hand, if you owe additional money you will need to file a tax extension while also arranging to make a payment.

Obtain a copy of IRS Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). This one-page form will help you get a six month automatic extension to file your taxes. You can call the IRS to request this form or print it out online. If you are working with a tax professional, they can supply you with a tax extension form as well as any others that you may need.

Fill out Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) and submit it to the IRS by the due date, which is April 15. Note that Form 4868 can be filed electronically or by paper mail.

It would be in your best interest to pay in full, but sometimes this is not possible. Again, you are not buying yourself more time to pay your taxes when you file for a tax extension. The longer you wait to pay, the more you will owe in late fees.

Reasons You May Need a Tax Extension

In some situations, a tax extension is absolutely necessary. However, some people file for an extension every year even if they don’t actually need one. While this is not a good habit, it is something that taxpayers are able to do.

If you are not in the United States when your tax return is due, you will probably need a tax extension. Not only can you get a six month extension, but the IRS may grant you two additional months if you explain your situation to them.

You never know when an emergency (personal or financial) will pop up and force you to drop everything else. If this happens during tax season, you should file a tax extension. It will give you six more months to file and, more importantly, you won’t have to worry about organizing your taxes during this difficult time of your life.

Are you having a difficult time finding all the receipts that you accumulated during the past year? Did you misplace your W-2 or 1099s? While you could rush to file your taxes with what you have, there is no good reason you should take that risk. Rushing through your tax return often leads to mistakes ― and those mistakes can be costly.

If you wait too long to schedule an appointment with your tax professional, you may find that he or she is booked up through April 15th. Rather than filing your own return (which is risky if you don’t know what you’re doing), you can request a tax extension. When the madness of tax season dies down, you can then visit with your tax professional and take things from there.

To request a tax extension, fill out IRS Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) and submit it to the IRS by April 15. Keep in mind that you must also send payment for any taxes due. Taxpayers may also file for an online tax extension at websites such as: FileLater.com.

Whether or not you apply for a tax extension is your decision. If you are facing any of the issues above, an extension may be just what you’re looking for. Remember, it is better to take advantage of a tax extension than to file and pay late.

4. Business Tax Extensions

Corporations, partnerships, REMICs, and certain trusts that need extra time to file may request a 5- or 6-month tax extension using IRS Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns). Note that this is only an extension of time to file and any tax owed must still be paid by the original due date.

IRS Tax Form 7004 is the Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns. Form 7004 has three parts ― depending on the type of tax extension being requested, you must complete Part I or Part II, and everyone must complete Part III.

Corporations, including S-Corporations, operating on the calendar year for tax purposes must file for their tax extension by 11:59PM on the 15th day of the 3rd month following the close of their tax year (typically March 15). Partnerships, LLCs, and sole proprietorships have until 11:59PM on the due date of their personal income tax return (April 15) to file for their tax extension.

Corporations, multi-member LLCs, and partnerships operating on the calendar year for tax purposes are given an extended tax deadline of 5 months (generally to September 15). Sole proprietorships and single-member LLCs are given an extended due date of 6 months (October 15).

For most business types, you will simply need your Tax-ID number (EIN) to file your business tax extension (IRS Tax Form 7004). If you are filing for a single member LLC business, you should file for a personal tax extension (IRS Tax Form 4868) and use your Social Security Number, rather than a Tax-ID (EIN).

Single member LLCs only need to file for a personal tax extension (IRS Tax Form 4868), which will extend both the personal and business tax deadline, since your LLC is a "pass-through entity" and your business tax return is part of your 1040 personal tax return on Schedule C.

Sole proprietors have their business tax returns flow directly to their personal tax return as a Schedule C. Therefore, you should only submit a personal tax extension, which will extend the filing deadline for both your business as well as your personal income taxes.

IRS Tax Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns)

IRS Form 7004 is a tax extension for businesses, corporations, partnerships, and certain trusts. This tax form has three parts ― depending on the type of tax extension being requested, the entity must complete Part I or Part II, and everyone must complete Part III.

If you are not able to file your corporate income tax return by the original due date, you can request a tax extension by mailing Form 7004 to the appropriate address (see Instructions for IRS Form 7004) or by e-filing Form 7004 online.

Applying for a business tax extension will extend your filing deadline for the following business tax returns: Tax Form 706-GS(D), Tax Form 706-GS(T), Tax Form 1041 (estate other than a bankruptcy estate), Tax Form 1041 (trust), Tax Form 1041 (bankruptcy estate only), Tax Form 1041-N, Tax Form 1041-QFT, Tax Form 1042, Tax Form 1065, Tax Form 1065-B, Tax Form 1066, Tax Form 1120, Tax Form 1120-C, Tax Form 1120-F, Tax Form 1120-FSC, Tax Form 1120-H, Tax Form 1120-L, Tax Form 1120-ND, Tax Form 1120-ND (section 4951 taxes), Tax Form 1120-PC, Tax Form 1120-POL, Tax Form 1120-REIT, Tax Form 1120-RIC, Tax Form 1120S, Tax Form 1120-SF, Tax Form 3520-A, Tax Form 8612, Tax Form 8613, Tax Form 8725, Tax Form 8804, Tax Form 8831, Tax Form 8876, Tax Form 8924, and Tax Form 8928.

Note that you cannot e-file your tax extension request for certain tax forms ― including Form 8612, 8613, 8725, 8831, 8876, or 706-GS(D). To get an extension for these forms, you must mail a paper tax extension request (Form 7004) to the IRS.

It’s also important to remember that Tax Form 7004 does not extend the time for payment of any tax due, only the time for filing a return. An entity must estimate the amount of tax it will owe, and can pay none, all, or part of its Estimated Income Tax due using a credit card or electronic check (e-check).

5. Federal Tax Extensions

Need more time to file? File an IRS tax extension and you can wait until October 15th to file your income tax return, with no penalties whatsoever.

An IRS tax extension allows you to put-off tax day for six additional months. The IRS will gladly give you this extra time to file, even if you owe taxes. As long as you file your tax extension on or before the original filing deadline (typically April 15th) and then file your return by October 15th, you will not be penalized.

Who Can Get a Tax Extension?

Personal IRS Tax Extensions

You will need to obtain a copy of IRS Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). This one-page form will help you get a six month automatic extension to file your taxes. You can call the IRS to request this form or print it out online. If you are working with a tax professional, they can supply you with a tax extension form as well as any others that you may need.

If you are due a tax refund you do not need to file a tax extension. There is no penalty for filing late unless you owe the IRS additional money.

Business IRS Tax Extensions

6. State Tax Extensions

Getting a federal income tax extension for your federal income taxes is simple ― but what about your state income taxes? Can you get a tax extension from the state as well?

In general, it depends on which state you live and work in. Every state has different rules and regulations about personal taxes and tax extensions. Some states, like Texas and Tennessee, do not levy individual income taxes at all (although you may still owe taxes on business or investment income). Other states, like California and Massachusetts, have high personal taxes and business taxes ― so a state tax extension can be especially useful.

How Do State Income Tax Extensions Work?

Each state is different regarding their tax extension rules. For example, Colorado and California, automatically grant a six-month extension to any taxpayer and no paperwork is required. (Note however, similar to a federal tax extension, you must still pay any tax due by the original filing date).

Arizona is a state that will automatically accept an IRS tax extension if you don't owe taxes ― but you are required to fill out a state-specific tax form if you do owe taxes. Wisconsin, on the other hand, automatically grants a state tax extension if you file for the federal extension ― -provided that you attach IRS Form 4868 (personal tax extension) or IRS Form 7004 (business tax extension) to your Wisconsin tax return. Finally, Pennsylvania requires its residents to submit their tax extension requests by paper mail -- and Alabama allows its taxpayers to file their requests online.

State Personal Income Tax Extensions

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Puerto Rico

State Business Income Tax Extensions

7. Tax Extension Deadlines and Due Dates

If you are unable to prepare and file your federal income tax forms by the April 15th due date for the previous tax year, avoid paying a penalty by filing for a tax extension. Internal Revenue Service form 4868, “Application for Automatic Extension of Time to File U. S. Individual Income Tax Return” can be obtained, completed and filed by the April 15th deadline. This allows you a tax extension until October 15th of the same year in order to complete and file a return. If you are living overseas, you may qualify for a 2-month automatic extension until June 15th of the same year.

It is important to note that you will be charged interest on any unpaid tax. The interest rate is the current Federal short-term rate plus 3%, and it compounds daily. If you file a return or tax extension but don’t pay all your taxes on time, the late payment penalty is 0.5% per month (up to a maximum of 25%) on the unpaid tax.

Estimating your taxes on the Tax Extension Form can be relatively easy. For example, if you are self-employed and there has been no significant change to your income over the last year and your family status (including dependents) remains the same, you can assume the same amount of income taxes as the previous year. For hourly and salaried employees, provided there are no significant changes in your dependents and income, estimate your taxes based on the previous year and review your W-2 Tax Form(s) to determine what has already been paid. Use these figures when completing your Tax Extension Form.

There are two types of penalties assessed if you do not file properly for a tax extension:

1) The first is the Failure to File Penalty ― assessed at 5% per month, up to 5 months, on the amount of income tax due

2) The second is the Failure to Pay Penalty ― assessed at 0.5% per month, on the unpaid balance of the income tax you owe.

Whether or not you are able to pay by the due date, whether you file a tax extension of not, it is still important that you file your income tax return as soon as possible. It is a clear indicator to the Internal Revenue Service that you acknowledge that you owe the income taxes and are working towards paying what is due.

Second and Additional Tax Extensions

Up until tax year 2005, a taxpayer could file Tax Form 4868 and obtain a four-month automatic tax extension. An additional two month tax extension could be obtained by completing Tax Form 2688. However, effective with tax year 2005, the Internal Revenue Service modified Tax Form 4868, allowing the automatic six-month extension from the April 15th deadline. With a tax extension, income tax returns are due on or before October 15th. There are no second tax extensions with the exception of the following instances:

1. Members of the Armed Forces serving in a combat zone or contingency operation are eligible for additional tax extensions of time up to six months. The tax extension begins once the deployment ends. Refer to Internal Revenue Service Publication 3 for details relative to information about this tax extension request.

2. Taxpayers who are U.S. Citizens or residents who live outside the United States and Puerto Rico may qualify for a second tax extension. The taxpayer falling into this classification must send a letter by the tax extension due date, October 15th, to obtain up to a two-month additional tax extension for filing their federal income tax return.

8. Tax Extension Forms

IRS Tax Form 4868

IRS Form 4868 is the Application for Automatic Extension of Time To File U.S. Income Tax Return.

If you are not able to file your federal individual income tax return by the due date, you may be able to get an automatic 6-month extension of time to file. To do so, you must file Tax Form 4868 by the original due date for filing your tax return (April 15).

Form 4868 is a tax extension for individuals reporting their income to the IRS. This includes all taxpayers who file 1040s, contractors who file 1099s, as well as single member LLCs and Schedule C Sole Proprietors. Filing an individual tax extension will extend your tax deadline to October for the following tax returns:

Tax Form 1040
Tax Form 1040A
Tax Form 1040EZ
Tax Form 1040NR
Tax Form 1040NR-EZ
Tax Form 1040-PR
Tax Form 1040-SS

It’s important to note that submitting Form 4868 does not extend the time for payment of tax, which is still owed by the original due date of your return. You will need to give an estimate of your tax due when filing for a tax extension ― and you can pay none, all, or part of your estimated income tax due directly from your bank account via Electronic Funds Transfer (EFT).

The IRS will accept corrections to tax extension requests within a certain time period.

How to Fill Out IRS Tax Form 4868

Part I: Identification

Line 1

Enter your name(s) and address. If you plan to file a joint tax return, include both spouses' names in the order in which they will appear on joint tax return.

If you would like notices regarding your tax extension to be sent to you at an address other than your own, enter that address in Part I. If you want correspondences sent to an agent who is acting for you, include the agent's name (as well as your own) and the agent's address in Part I.

If you changed your name after you filed your last tax return (because of marriage, divorce, or other reasons) be sure to report this to the Social Security Administration (SSA) before filing Tax Form 4868. Doing this will help prevent delays in processing your tax extension request.

If you changed your mailing address after you filed your last tax return, you should use Tax Form 8822 (Change of Address) to notify the IRS of that change. Simply showing a new address on Form 4868 will not update your records. You can obtain IRS tax forms by calling 1(800)TAX-FORM or by visiting the IRS website and downloading the forms online.

Lines 2 and 3

If you plan to file a joint tax return, on Line 2 enter the Social Security Number (SSN) that will appear first on your return. On Line 3, enter the other Social Security Number that will be shown on your joint return.

Individual Taxpayer Identification Numbers (ITINs) for Aliens: If you are a nonresident or resident alien and you do not have a Social Security Number (and are not eligible to get one), you must apply for an ITIN. Although an ITIN is not required to file Tax Form 4868, you will need one to file your income tax return. For details on how to apply for an ITIN, see IRS Tax Form W-7 and its instructions. It will take approximately 8-10 weeks for the IRS to notify you of your ITIN. If you already have an ITIN, enter it on the tax form wherever your Social Security Number is requested. If you are currently applying for an ITIN with Form W-7, write “ITIN TO BE REQUESTED” on the tax form wherever your Social Security Number is requested.

Note: An ITIN is for tax purposes only. It does not entitle you to Social Security Benefits, nor does it change your employment or immigration status under United States law.

Part II: Individual Income Tax

Keep in mind that you can round-off cents to whole dollar amounts on Tax Form 4868. However, if you do round-off to whole dollars, you must round all amounts on the form. To round, drop amounts under 50 cents, and increase amounts from 50 to 99 cents to the next dollar. (For example, $1.39 would become $1, and $2.50 would become $3). If you have to add two or more numbers together to figure the amount to enter on a line, include cents when adding the amounts, and round off only the total.

Line 4 ― Estimate of Total Tax Liability for the Year

Enter the total income tax liability that you expect to report on your tax return. This amount will appear on one of the following forms (depending on which tax return you file):

Tax Form 1040, Line 63
Tax Form 1040A, Line 39
Tax Form 1040EZ, Line 10
Tax Form 1040NR, Line 61
Tax Form 1040NR-EZ, Line 17
Tax Form 1040-PR, Line 6
Tax Form 1040-SS, Line 6

If you expect this amount to be zero, enter -0-. Bear in mind, you want to make your estimate as accurate as you can with the information you have. If the IRS later finds that your estimate was not reasonable, your tax extension will be considered null and void.

Line 5—Estimate of Total Payments for the Year

Enter on Line 5 the total payments that you expect to report on your income tax return. This amount will appear on one of the following forms (depending on with tax return you file):

Tax Form 1040, Line 74
Tax Form 1040A, Line 46
Tax Form 1040EZ, Line 9
Tax Form 1040NR, Line 71
Tax Form 1040NR-EZ, Line 21
Tax Form 1040-PR, Line 11
Tax Form 1040-SS, Line 11

Note: For Forms 1040A, 1040EZ, 1040NR-EZ, 1040-PR, and 1040SS, do not include on Line 5 the amount you are paying with this Tax Form 4868.

Line 6 ― Balance Due

Subtract Line 5 from Line 4 and enter the result here. If Line 5 is more than Line 4, enter -0-.

Line 7 ― Amount You Are Paying

If you find that you cannot pay the amount shown on Line 6, you can still get a tax extension. However, you should try to pay as much as you can in order to limit the amount of interest you will owe. Additionally, you may be charged a late payment penalty (usually 0.5% per month) on the tax not paid by the original due date of your return.

Line 8 ― Taxpayers Who Are Out of the Country

If you are out of the country on the regular due date of your tax return, check the box on Line 8. For the IRS’ definition of “out of the country,” see the Instructions for Form 4868.

Line 9 ― Taxpayers Who File Form 1040NR or 1040NR-EZ

If you did not receive wages subject to withholding tax and your return is due by the 15th day of the 4th month after your tax year ends, check the box on Line 9.

IRS Tax Form 7004

IRS Tax Form 7004 is the Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns.

How to Fill Out IRS Tax Form 7004

Part I: Automatic 5-Month Extension

Line 1a

If you are applying for an automatic 5-month tax extension, enter the appropriate Form Code in the boxes on Line 1a to indicate the type of tax return for which you are requesting a tax extension. Enter only one Form Code. If you make a Form Code entry on Line 1a, do not make a Form Code entry on Line 1b (below).

Part II: Automatic 6-Month Extension

Line 1b

If you are applying for an automatic 6-month tax extension, enter the appropriate Form Code in the boxes on Line 1b to indicate the type of tax return for which you are requesting a tax extension. Enter only one Form Code. If you make a Form Code entry on Line 1b, do not make a Form Code entry on Line 1a (above).

Line 2

Check the box on Line 2 if you are requesting an extension of time to file for a foreign corporation that does not have an office or place of business located in the United States. The entity should file Tax Form 7004 by the due date of the original return (typically the 15th day of the 6th month following the close of the tax year) to request an automatic 6-month tax extension.

Line 3

[Note: Line 3 is applicable to corporations only.] Only the common parent of a consolidated group can request an extension of time to file the group's consolidated tax return. You must attach a list of all members of the consolidated group showing the name, address, and EIN for each member of the group. If you file a paper return, you must provide this information using the following format:: 8.5 x 11, 20 lb. white paper; 12-point font in Courier, Arial, or Times New Roman; black ink; one-sided printing; and at least ½ inch margin. The information must be presented in a two-column format, with the left column containing the affiliates' names and addresses, and the right column containing the TIN with ½ inch between the columns. There should also be two blank lines between the listed affiliates.

Generally, all members of a consolidated group must use the same taxable year as the common parent corporation. If, however, a particular member of a consolidated group is required to file a separate income tax return for a short period and seeks an extension of time to file their return, that member must file a separate Tax Form 7004 for that period. (See Regulations section 1.1502-76 for details.)

[Note: Failure to list all members of the affiliated group on an attachment may result in the group's inability to elect to file a consolidated return. See Regulations sections 301.9100-1 through 301.9100-3 for more details.]

Part III: All Filers Must Complete This Part

Line 4 ― Corporations or Certain Partnerships That Qualify Under Regulations Section 1.6081-5 (Exceptions for foreign and certain domestic corporations)

Certain foreign and domestic corporations are entitled to a 3-month extension of time to file and pay under the Regulations Section 1.6081-5. You do not need to file Tax Form 7004 if you are taking this 3-month tax extension. You must file (or request an additional extension of time to file) and pay any balance due by the 15th day of the 6th month following the close of the tax year.

Attach a statement to the corporation's tax return, explaining that the corporation qualifies for a tax extension because it meets one of the following requirements:

It is a foreign corporation that maintains an office or place of business in the United States
It is a domestic corporation that transacts its business and keeps its books and records of account outside the United States and Puerto Rico, or
It is a domestic corporation whose principal income is from sources within the possessions of the United States

If the corporation is unable to file its return within the 3-month tax extension, check Box 4 on Tax Form 7004 to request an additional 3-month tax extension.

Note that there are exceptions for certain partnerships as well. Partnerships that keep their records and books outside the United States and Puerto Rico are entitled to a 2-month extension of time to file and pay, if applicable.

You do not need to file Tax Form 7004 if the partnership is taking the 2-month extension of time to file and pay. Attach a statement to the partnership's tax return declaring that the partnership qualifies for a tax extension. If the partnership is unable to file its return within the 2-month period, check Box 4 on Tax Form 7004 to request an additional tax extension ― up to 3 months for partnerships filing Tax Form 1065, and up to 4 months for partnerships filing Tax Form 1065-B.

Line 5a

If you do not file using a calendar year, complete the lines showing the beginning and ending dates for your tax year.

Line 5b

Check the applicable box for the reason why you are filing a short tax year. To be able to check the box for "Change in accounting period," the entity must have applied for approval to change its tax year, unless certain conditions have been met. For more information, see Tax Form 1128 (Application to Adopt, Change, or Retain a Tax Year) and Publication 538 (Accounting Periods and Methods).

Line 6

Enter the total amount of tax, including any nonrefundable tax credits, the entity expects to owe for the tax year. (See the specific instructions for the applicable tax return to estimate the amount of the tentative tax you will owe. If you expect this amount to be zero, enter -0-.)

Line 7

Enter the total amount of payments and refundable tax credits. (For information about "write-in" payments and credits, see the instructions for the applicable tax return.)

Line 8

Tax Form 7004 does not extend the time you have to pay the tax due. If the entity is a corporation or affiliated group of corporations filing a consolidated return, the corporation must remit the amount of the unpaid tax liability (shown on Line 8) on or before the due date of the return.

Domestic corporations must deposit all income tax payments by using the Electronic Federal Tax Payment System (EFTPS) or with Tax Form 8109 (Federal Tax Deposit Coupon) by the due date of the original return. If you file Tax Form 7004 electronically, you can pay online by Electronic Funds Withdrawal (EFW). See a Tax Form 8878-A (IRS e-file Electronic Funds Withdrawal Authorization) for Form 7004. If the corporation expects to have a net operating loss carryback, the corporation can reduce the amount to be deposited to the extent of the overpayment resulting from the carryback ― provided that all other prior year tax liabilities have been fully paid, and Tax Form 1138 (Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback) is filed with Tax Form 7004.

Foreign corporations that maintain an office or place of business in the United States should pay their tax as described above for domestic corporations. For foreign corporations that do not maintain an office or place of business in the United States and need to make a payment, see the “Note” below.

A trust (Tax Form 1041), electing large partnership (Tax Form 1065-B), or REMIC (Tax Form 1066) will be granted a tax extension even if it cannot pay the full amount shown on Line 8. However, it should pay as much as it can to limit the amount of penalties and interest it will owe. If the trust, electing large partnership, or REMIC needs to make a payment, see the “Note” below.

If you are requesting an extension of time to file Tax Form 1042, see the deposit rules in the Instructions for the form to determine how payment must be made.

[Note: On all checks or money orders, write the entity's taxpayer identification number (TIN), the type of tax return, and the tax year to which the payment applies. Make the check or money order payable to "United States Treasury."]

Other Tax Extension Forms

• Tax Form 1138 (Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback)

• Tax Form 2350 (Application for Automatic Extension of Time to File U. S. Income Tax Return: For U.S. Citizens and Resident Aliens Abroad Who Expect to Qualify for Special Tax Treatment) ― foreign earned income tax exclusion and/or foreign housing tax exclusion or tax deduction.

• Tax Form 4768 (Application for Extension of Time to File a Return and/or Pay U. S. Estate and Generation-Skipping Transfer Taxes)

• Tax Form 5558 (Application for Extension of Time to File Certain Employee Plan Returns)

• Tax Form 8809 (Application for Extension of Time to File Information Returns)

• Tax Form 8868 (Application for Extension of Time to File Exempt Organization Return)

• Tax Form 8892 (Application for Automation for Extension of Time to File Tax Form 709 and/or Payment of Gift or Generation-Skipping Transfer Tax)

9. How to File a Tax Extension

In order to obtain a tax extension for filing your income taxes, a taxpayer must complete and return the IRS Tax Form entitled “Application for Extension of Time to File U. S. Individual Income Tax Return” (Tax Form 4868). The form can be completed online, or you can use a paper form and mail it to the appropriate IRS office by April 15th (see list of addresses on Page 4 of Form 4868).

Tax Extension Form 4868 is quite simple to complete. Have your income tax return from the previous calendar year handy to estimate the amount of taxes you owe for the current year, provided your income hasn’t substantially changed and provided you still anticipate the same number of exemptions. Also, if you are an hourly or salaried employee, have your W-2 Form available for reference.

Part I of Tax Extension Form 4868 is basic information ― your name, your address, your Social Security Number (as well as the Social Security Number of your spouse, if you plan to file a joint tax return).

In Part II of Tax Extension Form 4868, you will need to estimate the total tax liability for the previous calendar year and enter that figure into the appropriate field. If you want to avoid paying any interest or penalties, estimate this figure a little higher than you anticipate.

Next, consult your W-2 form if you are an hourly or salaried employee and enter the amount of taxes you’ve already withheld for the preceding calendar year. If you are self-employed, enter the amount of taxes you’ve already paid in the preceding year. Then, simply subtract the amount of taxes already paid from the anticipated taxes owed ― the balance is the amount of income taxes you expect to owe for the previous year.

On the line immediately following “Balance Due” on the Tax Extension Form, enter the amount you will be including with the your Application for Extension of Time to File, whether all or part of the anticipated taxes owed.

The last couple of lines on Tax Extension Form 4868, Section II, ask whether you are a United States Citizen or resident and are living outside the U.S. or Puerto Rico at the time the income tax return is due. If you are out of the country when the time the income tax return is due, April 15th, you do not need to file for a tax extension ― you are automatically granted 2 extra months to file your tax return. However, if you complete Tax Extension Form 4868 and check the box indicating you are out of the country, you will be allowed a tax extension until October 15th.

The final entry in Section II of Tax Extension Form 4868 is for those individuals who normally file Tax Form 1040NR or Tax Form 1040NR-EZ and do not receive wages subject to U. S. income tax withholding.

10. File Your Tax Extension Online

If you need to file a tax extension, the best way to do so is to file it online. If you’re wondering where to go, we can help you on your search. Luckily, we have found an excellent place to go to file an electronic IRS tax extension form.

Using FileLater.com

Determined to make the process of filing your tax extension electronically as easy as possible, FileLater has streamlined the process. The great thing about this website is you can also use it to calculate your tax status.

Filing your tax extension electronically with FileLater will help if you owe money on your taxes. You can then use the service to also submit a payment to the IRS. This really cuts into the problem of them adding interest to your future payments. FileLater takes care of all this to save you time and headache.

If you own a business you can also use FileLater to file your business tax extension electronically. The process is much the same as personal taxes. They charge a little bit more as it is a little bit more complicated, but it can be worth it in the long run.

One of the best places to go to file tax extensions electronically is through FileLater. They can take all the irritation out of filing your forms and make sure everything is correct. This is important as any errors when you file tax extensions can mean big problems from the IRS!

One great thing about FileLater is they can help you with both personal and business tax extensions. While you could go through the IRS for some of these features, if you need to file tax extensions electronically and take care of other tax issues you’d be out of luck. On top of that, your business tax extensions would take much longer. With FileLater, much of the work is taken care of.

What Do I Need to E-File a Tax Extension?

You don’t need too much information to file a tax extension electronically. The main thing you’ll need is your personal information. This includes your name, address, and Social Security Number.

Now, you also need to calculate if you’ll be getting either a tax refund or if you will owe taxes. FileLater provides you with a handy tax calculator for this very purpose. Also, if you do in fact end up owing the IRS money, FileLater will show you how to make payments to avoid extra fees. You’ll do this after you file your tax extension electronically.

Do It Yourself?

If you’d rather do the work yourself, other websites will let you file your tax extension electronically. They will have the form right there handy for you to fill out. However, the main problem with these is you’ll have to figure out any tax you might owe by yourself before you file your tax extension electronically.

Some websites allow you can to download and print the tax extension form from their website. This is just in case you’d rather send it in through the mail instead of filing your tax extension electronically. However, it’s much easier to file it through a tax service like FileLater. It takes much less time and should be more secure.

Filing Your Personal Tax Extension Online

Are you ready to electronically submit your personal tax extension (IRS Tax Form 4868)online using the FileLater system, which will extend your filing deadline for six months (until October) for your income tax return (Form 1040, 1040A, or 1040EZ)?

Congratulations! You will give yourself until October to file your income taxes. This article explains the steps you will need to take to file a tax extension online with the IRS-approved FileLater system.

Step 1

The IRS requires that you provide some personal information in order to request a tax extension online. This includes your name, address, Social Security Number (or ITIN) ― and the same information for your spouse if you are married filing jointly. Tax forms (including W-2s, 1099s, and prior year returns) are not required to get a tax extension. Additionally, you can be confident that all of your data is kept secure and shared only with the IRS

Step 2

In order to get a tax extension, you must estimate whether you expect to owe taxes or get a tax refund. Don’t worry, this isn’t as complicated as it may sound. You can use FileLater’s helpful tax calculator to estimate your situation. Note that many taxpayers simply assume a similar tax situation to the previous year. If you expect to owe any tax, you will want to make a payment to avoid potential interest and late payment penalties assessed by the IRS. FileLater can also help you make a payment directly to the IRS via Electronic Funds Withdrawal (EFT) directly from your bank account.

Step 3

Once you submit your tax extension using FileLater, the system will immediately electronically file (e-file) Tax Form 4868 to the IRS for approval. Note that FileLater is an authorized IRS e-file provider, which means that your transaction and your information are completely secure.

That’s All It Takes

A few days after you submit your tax extension request, FileLater will send you a confirmation email notifying that your tax extension (Form 4868) has been approved by the IRS. If, for any reason, your tax extension request is denied, FileLater will tell you why ― and you can resubmit for free after making the necessary changes. Keep in mind, nearly all rejections are caused by mistakes (misspellings or Social Security Numbers that don’t match IRS records). As long as you submit your information accurately and on-time, your tax extension will likely be approved ― which is why the IRS calls it an “automatic extension.”

Reasons to File Your Tax Extension Online

Does it seem like the U.S. tax code is getting more and more complicated every year? If it feels like filing an income tax extension is more trouble than it's worth, think again ― you can file it online in just a few minutes.

Here are five reasons why you should e-file your tax extension:

1. E-Filing Your Tax Extension Is Paper-Free. Save a tree and save yourself the hassle of filling out paper tax forms by using FileLater's convenient e-filing system. No extra documents to deal with ― just a simple electronic form.

2. E-Filing Is the Only Way to Get IRS Confirmation That Your Tax Extension Has Been Approved. The FileLater system will keep track of your electronic tax extension request and inform you when it has been approved by the IRS. On the other hand, if you file a paper tax extension request (Form 4868 for individuals or Form 7004 for businesses), there’s no way of knowing whether your extension has been approved or not.

3. E-Filing a Tax Extension Is Fast and Easy. With FileLater, your tax extension form can be filled-out and submitted in just minutes. Individuals may receive an additional six months to file, while businesses may get 5 or 6 months. Requesting a tax extension can help relieve your April (or March) filing burden without breaking a sweat.

4. Electronic Filing Is the Preferred Method of the IRS. Everyone is going paperless these days, and the IRS is no exception. Over 120 million people filed their taxes electronically last year. FileLater is an authorized IRS e-file provider. With the FileLater system, you can securely e-file Form 4868 (or Form 7004) online. The IRS also recommends that taxpayers e-file their returns because it generally results in a faster tax refund.

5. With E-Filing, Nothing Gets Lost in the Mail. No more standing in line at the post office on tax day! When you e-file your tax extension request, you don't have to worry about it slipping through the cracks in the chaos of tax season. And by using FileLater, you will get an official IRS confirmation of your tax extension and you'll know that your tax forms are in good hands.

11. IRS Tax Extension Tips

Are you familiar with the tax extension process? Even if you don’t know the first thing about requesting an extension, learning how to do so is relatively easy. There are many tips you can follow to ensure that you receive a tax extension.

Tax Extension Tip #1

You must file for a tax extension using Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return) and submit it by April 15th. You should know ahead of time if you are going to need a tax extension ― do not wait until the last minute to begin preparing your taxes.

Tax Extension Tip #2

You do not need to file for a tax extension if you are due a tax refund. There is no penalty for filing past the April 15th deadline unless you owe money to the IRS. That being said, just because you are owed a tax refund does not mean you should continue to put off filing your return. If you can file your taxes on time, you should. Also note that the longer you wait to file, the longer it will take to get your tax refund.

Tax Extension Tip #3

When filling out IRS Tax Form 4868, make sure that your personal information is completely accurate. Along with this, you will need to send payment for your estimated tax liability. If you are going to make a mistake, this is probably where it will happen. Many taxpayers fill out the form but forget to remit payment along with it.

Tax Extension Tip #4

A tax extension is going to buy you six more months to file your return, leading to a due date of October 15th. Again, this does not mean that you are getting a longer time to pay what you owe.

Tax Extension Tip #5

Do you need more than six months to get your documents together and file your tax return? If so, you can include a note with Form 4868 explaining your situation and requesting additional time to file. While the IRS is strict about giving additional tax extensions, special rules may apply for taxpayers living outside the country or serving active military duty. In those cases, you may be given two more months to file, which makes your return due on December 15th.

Tax Extension Tip #6

If you need an extension for your federal tax return, there is a good chance that you’ll also need an extension for your state tax return. State rules may vary, so make sure you check with your state’s department of revenue/taxation. They will be able to give you state-specific information about filing for a tax extension.

If you find yourself needing an extension of time to file, the above tips will help you get started while also avoiding common tax extension mistakes.

12. The Benefits of a Tax Extension

Every year, millions of people request tax extensions from the IRS. Some of them apply for an extension even though they don’t actually need one. Although it’s always recommended that you file your taxes on time, there are several benefits of getting a tax extension.

Here are some of the biggest advantages of obtaining a tax extension:

1. It gives you more time to get organized. Despite the fact that most people are aware of the April 15th filing deadline, many taxpayers simply wait until the last minute to gather and organize the appropriate documents/information. Rather than rushing to file your return, a tax extension can give you six additional months to prepare your taxes, which should be more than enough time to get everything together.

2. There are no eligibility requirements. The IRS does not ask taxpayers why they are requesting tax extensions – they will grant you six months automatically. If you just need more time to file, no matter your reason, a tax extension is the best way to get it.

3. A tax extension can help you avoid late penalties. Remember this: an extension only gives you more time to file, not more time to pay. If you owe taxes, you must still send payment to the IRS by April 15th (the original due date for the 1040 tax return). Keep this in mind when you are filing for a tax extension using IRS Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return), because you must report any balance due in Part II of that form. Your payment should be submitted with your 4868 Form ― you will owe interest on any amount that not paid by the due date of your return (April 15).

4. Avoid the chaos of tax season. As you probably know from past experience, tax season can be hectic for everybody. With a tax extension, you can let April 15th come and go without worry. And when things die down, you can begin to work on your tax return. Additionally, it is often much easier to make an appointment with your tax professional after the height of tax season is over.

Now that you are aware of the benefits of a tax extension, it is easier to understand why so many people rely on this option. Although you probably shouldn’t request an extension unless you need one, it is a relatively simple process. Once you send the proper form to the IRS, as well as any payment that is due, you will be granted six additional months to file. Just remember that the later you file your tax return, the later you will receive your tax refund.

13. How to E-File a Tax Extension

14. Tax Extension Mistakes to Avoid

When it comes to requesting a tax extension from the IRS, you don’t have to worry about much. They will grant your request, without questions, as long as you follow the proper procedure. Despite the fact that obtaining a tax extension is so simple, many taxpayers make mistakes every year.

Below are several tax extension mistakes that you can avoid:

1. Thinking that a tax extension gives you the right to pay later as well. With an extension you are being granted six more months to file your tax return. This does not mean that you also have more time to pay any tax you owe. You must still remit payment to the IRS by the original due date on your return (generally April 15th). If you do not send payment to the IRS, they will begin to charge you both penalties and interest.

2. Believing that you don’t have to do anything in order to get a tax extension. While the IRS is almost always guaranteed to grant you more time to file, they do require that you take some steps to begin the process and let them know. Most notably, you need to complete Tax Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return). On this form, you must provide information about yourself and submit it with payment for any taxes that you owe.

3. Filing for a tax extension when you are due a refund. Did you know that if you are owed a tax refund you don’t have to file for an extension? The IRS will automatically grant extensions to taxpayers who do not owe any taxes. Thus, filing Form 4868 would be a waste of time.

4. Assuming that you can get more than six months. Some people think that they can file for an initial six-month extension and then add extra time to their extension in the future ― this is very rarely the case. The IRS may grant two additional months in particular situations, but this is usually only done for taxpayers who are out of the country or on active duty military service. A six-month extension shifts your filing deadline to October 15th (of that same year), which should give you plenty of time to complete and file your return.

The tax extension process is relatively straight forward and easy to follow. That being said, many taxpayers have gotten confused and made the above errors. As long as you avoid these common mistakes, you should be able to receive a tax extension without any problems.

Common Tax Extension Pitfalls

The first and foremost consideration when filing for a tax extension is to understand that the extension allows for the later filing of the Federal Income Tax Return, it does not allow for late payment of the taxes due without interest or penalties which are incurred from the due date of April 15th. The estimated taxes due must be calculated and paid when filing for the tax extension.

Remember though, that the penalties for filing late are much more than the penalties for paying late, so by all means, if you need to file for a tax extension to prepare your tax return, do so by the April 15th deadline and give yourself some breathing room and a chance to review all opportunities to reduce the amount of taxes due either by qualifying tax deductions or tax credits.

One disadvantage to filing for a tax extension is that once April 15th passes, you are no longer able to file your Federal Income Tax Return electronically. It must be completed and sent through the U. S. Postal Service or some other ground service means.

The IRS will notify you when they receive your Federal Income Tax Return, however, they don’t always notify you when you file your Tax Extension Form 4868. ALWAYS make a copy of any tax documentation you prepare and send.

Filing for that tax extension also relieves any angst and stress related to rushing to collect documents, finding an auditor or tax professional available to assist with your tax preparation, or actually preparing the tax forms yourself. However, the downside is that you still have to make time to gather up and prepare for filing your Federal Income Tax Return by the October 15th deadline. Don’t put it aside and figure you’ll cross that bridge in the future ― else you’ll be in the same boat you were when you opted to file for the tax extension ― rushing to meet the filing deadline!

Remember too, that contributions to qualifying retirement plans, that can be itemized and deducted from your adjusted gross income (AGI), have to be made before the April 15th deadline in order to qualify for the preceding tax year. This holds true whether or not you file for a tax extension.

Additionally, as you’re preparing to apply for a tax extension, estimate the amount of taxes you owe that year, and if in doubt, pay a little more than you think you owe. Pay the estimated taxes due when you file for the tax extension. If you overpay, you will receive a tax refund. Interest is charged from April 15th on any unpaid taxes due the Internal Revenue Service and they will collect!

15. Tax Extension for Military

For our Brothers (and Sisters) in Arms ,there are special tax extension allowances relative to the filing of their federal income tax returns. The Internal Revenue Service provides a special Publication for our Armed Forces personnel, Publication 3 (Armed Forces Tax Guide).

Military and Naval Personnel who are stationed outside the United States or Puerto Rico at the time their income tax return is due (typically April 15th) are granted an automatic two-month tax extension to file their income tax return. You can also file IRS Form 4868 (by June 15th) to request an additional 4-month extension.

Taxpayers who are employed in a combat zone or contingency operation area who serve the needs of the U. S. Armed Forces, including Red Cross personnel, certain correspondents and civilians employed in support of the U. S. Armed Forces also qualify for tax extensions. Missing Status also constitutes active duty in a combat zone or contingency operation area and is also entitled to a tax extension.

The length of the tax extension is 180 days from the last day that you are in a combat zone or contingency operation area or from the last day of any hospitalization (up to 5 years) resulting from injuries sustained in such an area or operation. Additionally, spouses of those members of the U. S. Armed Forces serving in a combat zone or contingency area may qualify for the same tax extensions, with a few exceptions.

The provision for military tax extensions also include provisions for the following:

Filing a tax form for any income tax, estate tax, gift tax, employment tax, or excise tax
Paying any income tax, estate tax, gift tax, employment tax, or excise tax
Filing for a claim or tax refund of any tax
Collection by the IRS of any taxes due
Making a qualifying retirement contribution to an IRA
Assessment of any tax by the IRS

Tax Extensions for Active Military Personnel

In recognition of their service, military personnel are given more flexible rules regarding income tax filing and payment. If you are a member of the U.S. military, the IRS will allow you to postpone the time for taking care of certain tax matters.

Tax Extensions for Overseas Deployment

If you are serving overseas during tax filing season, you are automatically granted a 2-month tax extension ― with no paperwork required and no tax payments or penalties assessed. If you need more than two months to file your return, you can e-file IRS Form 4868 online using the FileLater system and get an income tax extension until October.

This tax extension is designed for personnel serving in non-combat areas. If you are deployed in a combat zone, or you move to a combat zone (from a non-combat area) while overseas, see the section below.

Tax Extensions for Combat Zone Service

If you are currently serving in the U.S. military or you have recently served in a combat zone, you have additional options for tax extensions. You are allowed a tax extension that is equivalent to the following:

The amount of time you serve in a combat zone before taxes are due
Any time you spent continually hospitalized due to injuries sustained in a combat zone (up to 5 years)
180 days in addition to the two time periods listed above

This extension includes the time for tax preparation you would have had if you weren't serving overseas. For example, if you deployed on March 1, you would earn a 226-day tax extension (180 days for the automatic extension, plus the 46 days between March 1 and April 15).

During the tax extension period, no penalties or interest will be assessed on your taxes. This extension applies to any and all taxes due ― whether from income, investments, capital gains, or other sources.

It’s important to remember that a military tax extension applies only to your time served directly in a combat zone. If you are initially deployed to a non-combat area and then moved to a combat zone, your tax extension will only be calculated from the date you arrive in the combat zone.

Tax Deadlines That Can Be Extended

The military deadline extension provision applies to a variety of IRS procedures, including the following actions:

Filing any return of income tax, estate tax, gift tax, employment tax, or excise tax
Paying any income tax, estate tax, gift tax, employment tax, or excise tax
Filing a petition with the Tax Court for redetermination of a deficiency, or for review of a Tax Court decision
Filing a claim for credit or refund of any tax
Bringing suit for any claim for credit or refund
Making a qualified retirement contribution to an IRA
Allowing a credit or refund of any tax by the IRS
Assessment of any tax by the IRS
Giving or making any notice or demand by the IRS for the payment of any tax, or for any liability for any tax
Collection by the IRS of any tax due
Bringing suit by the United States for any tax due

If the IRS takes any of the above actions covered by the military provision, or sends you a notice of examination before learning that you qualify for a tax extension, contact your legal assistance office. You will not be charged any penalties or interest for failure to file a return or pay taxes during your extension period. For more information regarding military personnel, see IRS Publication 3 (Armed Forces’ Guide).

Second and Additional Tax Extensions

Up until tax year 2005, a taxpayer could file Tax Form 4868 and obtain a four-month automatic tax extension. An additional 2 month tax extension could be obtained by completing Tax Form 2688. However, effective with tax year 2005, the Internal Revenue Service modified Tax Form 4868, allowing an automatic six-month extension from the April 15th deadline. With a tax extension, income tax returns are due on or before October 15th. There are no second tax extensions with the exception of the following instances: