File IRS Extension
File IRS Extension
When To File Form 4868
File Form 4868 by April 15, 2024 (April 17, 2024, if you live in Maine or Massachusetts). Fiscal year taxpayers file Form 4868 by the original due date of the fiscal year return.
Taxpayers who are out of the country. If, on the regular due date of your return, you’re out of the country (as defined below) and a U.S. citizen or resident, you’re allowed 2 extra months to file your return and pay any amount due without requesting an extension. Interest will still be charged, however, on payments made after the regular due date, without regard to the extension. If you’re out of the country and file a calendar year income tax return, you can pay the tax and file your return or this form by June 17, 2024. File this form and be sure to check the box on line 8 if you need an additional 4 months to file your return.
If you’re out of the country and a U.S. citizen or resident, you may qualify for special tax treatment if you meet the bona fide residence or physical presence test. If you don’t expect to meet either of those tests by the due date of your return, request an extension to a date after you expect to meet the tests by filing Form 2350, Application for Extension of Time To File U.S. Income Tax Return.
You’re out of the country if:
* You live outside the United States and Puerto Rico and your main place of work is outside the United States and Puerto Rico, or
* You’re in military or naval service on duty outside the United States and Puerto Rico.
If you qualify as being out of the country, you’ll still be eligible for the extension even if you’re physically present in the United States or Puerto Rico on the regular due date of the return.
For more information on extensions for taxpayers out of the country, see Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
Form 1040-NR filers. If you can’t file your return by the due date, you should file Form 4868. You must file Form 4868 by the regular due date of the return.
If you didn’t receive wages as an employee subject to U.S. income tax withholding, and your return is due June 17, 2024, check the box on line 9.
Use Form 7004 to request an automatic 6-month extension of time to file certain business income tax, information, and other returns.
Purpose of Form
Use Form 7004 to request an automatic extension of time to file certain business income tax, information, and other returns. The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 7004 by the due date of the return for which the extension is requested, and pay any tax that is due.
Note. Do not use Form 7004 to request an automatic extension of time to file Form 1041-A. Instead, use Form 8868.
When To File
Generally, Form 7004 must be filed on or before the due date of the applicable tax return. The due dates of the returns can be found in the instructions for the applicable return.
Exceptions. See the instructions for Part II, line 2, for foreign corporations with no office or place of business in the United States. See the instructions for Part II, line 4, for foreign and certain domestic corporations and for certain partnerships.
How and Where To File
Form 7004 can be filed electronically for most returns. However, Form 7004 cannot be filed electronically for Forms 8612, 8613, 8725, 8831, 8876, or 706-GS(D). For details on electronic filing, visit IRS.gov/efile7004. If you do not file electronically, file Form 7004 with the Internal Revenue Service Center at the applicable address for your return as shown in Where To File, later in the instructions.
Caution. If you file Form 7004 on paper and file your tax return electronically, your return may be processed before the extension is granted. This may result in a penalty notice.
Signature. No signature is required on this form.
