Tax Extension Forms

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• January 28, 2025
• 6 min read

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:

1. Tax Form 1040
2. Tax Form 1040A
3. Tax Form 1040EZ
4. Tax Form 1040NR
5. Tax Form 1040NR-EZ
6. Tax Form 1040-PR
7. 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):

1. Tax Form 1040, Line 63
2. Tax Form 1040A, Line 39
3. Tax Form 1040EZ, Line 10
4. Tax Form 1040NR, Line 61
5. Tax Form 1040NR-EZ, Line 17
6. Tax Form 1040-PR, Line 6
7. 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):

1. Tax Form 1040, Line 74
2. Tax Form 1040A, Line 46
3. Tax Form 1040EZ, Line 9
4. Tax Form 1040NR, Line 71
5. Tax Form 1040NR-EZ, Line 21
6. Tax Form 1040-PR, Line 11
7. 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.

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).

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:

1. It is a foreign corporation that maintains an office or place of business in the United States
2. 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
3. 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)