If you use a calendar year, the regular due date of your return is April 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). The form must show your properly estimated tax liability based on the information available to you. You will not receive any notification from the IRS unless your extension request is denied. CAUTION! You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. When to File Generally, you must request the 6-month extension by the regular due date for your return. Previous 2-Month Extension You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U.S. citizen or resident alien, and on the regular due date of your return: You are living outside of the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. If you use a calendar year, the regular due date of your return is April 15, and the automatic extended due date would be June 15. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. If you are unable to file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension of time to file your return, for a total of 6 months (October 15 for calendar year taxpayers). The 2-month and the 6-month extension periods start at the same time. You must request the additional 4-months by the new due date allowed by the 2-month extension (June 15 for calendar year taxpayers). Time to Pay Not Extended A 6-month extension of time to file is not an extension of time to pay. You must make an accurate estimate of your tax and send any necessary payment with your Form 4868 or pay the tax due electronically. If you find you cannot pay the full amount due with Form 4868, you can still get the extension. You will owe interest on the unpaid amount. You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Interest and penalties are assessed (charged) from the original due date of your return. References/Related Topics U.S. Citizens and Resident Aliens Abroad - Extensions of Time to File
