How to File

• To file an extension, complete Form 4868 and mail it to the address listed in the instructions for the form. You can download Form 4868 and the accompanying instructions at the IRS website. For your request to be approved, Form 4868 must be received by the IRS before the original tax deadline. If you plan to e-file your return and use e-file tax preparation software, then you can e-file your Form 4868 using the tax e-file software. If you e-file, you will receive an email acknowledgement when the IRS receives your request for an extension.
  
  

Foreign Filers

• Taxpayers who live abroad are afforded an automatic two-month extension to file and pay. To get this extension, you must attach a letter to your return explaining why you needed the additional time to file and/or pay. If you need additional time outside of the automatic two-month period, file Form 4868 and submit it. If you need even more time, complete IRS Form 2350 and mail it to the address indicated in Publication 54.
  
  

Warning

• An extension of time to file is not an extension of time to pay. If you owe tax, you are expected to estimate the amount you owe and pay the tax owed on or before the due date. If you fail to pay before the due date, you will still be assessed a penalty even though you filed for an extension. The failure-to-pay penalty is 0.5 percent of the unpaid tax for as long as the tax is past due.