You must file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, on or before the regular due date of your return. Follow the instructions on Form 4868 on Where to File the Paper Form 4868. You may file Form 1040, Form 1040A, Form 1040EZ, Form 1040NR or Form 1040NR-EZ any time before the 6-month extension period ends.

AN EXTENSION OF TIME TO FILE IS NOT AN EXTENSION OF TIME TO PAY. You must make a proper estimate of your tax for the year. You do not have to pay any tax when you file Form 4868 in order to get the extension. However, if you do not pay the amount due by the regular due date, you will owe interest on the unpaid amount. You may also be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Any interest or late payment penalty applies from the regular due date of the return.

When you file your return, enter any payment you made on the line indicated in your form instructions.

Any extension of time allowed for filing your calendar year income tax return also extends the time for filing a gift or generation skipping transfer (GST) tax return for the same year.

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