This article is for information only and is not tax advice.
What should I do if I cannot file my return on time?
If you owe money to the IRS, file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. File it by the original due date of your return.
What are the due dates with and without an extension?
The original due date depends on whether you received wages that were subject to US income tax withholding. The following table shows the dates for the 2026 tax year.
| Your situation | Original due date | Due date with Form 4868 |
|---|---|---|
| You received wages as an employee that were subject to US income tax withholding | April 15, 2027 | October 15, 2027 |
| You did not receive wages that were subject to US income tax withholding | June 15, 2027 | December 15, 2027 |
Does Form 4868 give me more time to pay?
No. Form 4868 gives more time to file. It does not give more time to pay. Estimate your tax on the form and pay any amount that you owe by the original due date.
If you pay after the original due date, the IRS charges interest and can charge a penalty on the unpaid tax.
What penalties apply if I file or pay late?
The following table shows the general penalties. The IRS can reduce or remove a penalty if you show reasonable cause.
| Penalty | General rule |
|---|---|
| Failure to file | 5% of the unpaid tax for each month or part of a month that the return is late, up to 25%. The Form 4868 extension removes this penalty if you file by the extended due date. |
| Failure to pay | 0.5% of the unpaid tax for each month or part of a month, up to 25%. |
| Interest | The IRS charges interest on unpaid tax from the original due date until you pay. |
How do I file Form 4868?
Choose one of the following methods:
Pay online and select the option that says the payment is for an extension. The IRS then treats the payment as your extension request.
Request the extension electronically through an IRS e-file provider.
Mail a paper Form 4868 to the IRS.
If you file Form 1040-NR and did not receive wages subject to US income tax withholding, mark the line on Form 4868 for this case.
Do I need an SSN or ITIN to request an extension?
Yes. An online extension request needs a taxpayer identification number, which is an SSN or an ITIN. If you have an ITIN, enter it wherever the form asks for an SSN.
If you do not have an SSN and are not eligible for one, apply for an ITIN. You need the ITIN to file your tax return. On a paper Form 4868, if you do not have an ITIN yet, enter "ITIN TO BE REQUESTED" wherever the form asks for an SSN.
Can I request an extension after the due date?
No. You must file Form 4868 by the original due date of your return. An extension filed after the due date does not apply.
Do I need an extension if I expect a refund or owe nothing?
No. You do not need an extension if your balance is zero or you expect a refund. A late return with a refund has no failure-to-file penalty, but file as soon as you can to receive your refund.
Does the federal extension also extend my state tax return?
Not always. Each state has its own extension rules. Some states accept the federal extension, and other states require their own extension request. Check the rules of your state tax office, and request a state extension by the state due date.
What if I cannot pay the full amount that I owe?
File your return or Form 4868 by the due date anyway, and pay as much as you can. This reduces the penalties and interest. The IRS offers payment plans for the remaining balance.