If I won't be able to finish my return by April 15, can I get an extension?

Yes. You can get an extension by filing Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, by the due date of the return. By filing the extension, you avoid the late filing penalty. However, Form 4868 does not extend the time to pay your income tax. For more details, refer to Tax Topic 304, Extensions of Time to File Your Tax Return.

Special rules apply to U.S. citizens and residents whose home and main place of business or post of duty are outside the United States or Puerto Rico on the return due date, April 15. For more information, refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

References:

• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Tax Topic 304, Extensions of Time to File Your Tax Return

What form do I fill out to request an extension to file my individual income tax return?

The form to file for an extension of time to file your Forms 1040, 1040A and 1040EZ, is Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. You must file Form 4868 on or before April 15.

An 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. 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 will be billed for a late payment penalty, which equals one-half of one percent of the unpaid tax for each month from the original due date of payment, but not exceeding 25 percent. However, you will not have to pay the penalty if you can show reasonable cause for the failure to pay.

Refer to Publication 17, Your Federal Income Tax, for additional information on filing extensions for your individual tax returns.

References:

• Publication 17, Your Federal Income Tax
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
• Publication 54 , Tax Guide for U.S. Citizens and Resident Aliens Abroad

If you need an extension to file past April 15th and know that you will receive a refund after completion, do you still have to fill out Form 4868?

Yes, you should file a Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to extend your time to file even if you are due a refund.

If you are due a refund, you will not be charged a late filing penalty unless a subsequent adjustment to your tax liability is made that results in an underpayment of tax. You will not have to pay the penalty, however, if you can show reasonable cause for your failure to file the return. In such case you still will be charged a late payment penalty for any amount due. An example of a subsequent adjustment that results in an underpayment of tax is an examination of your return with changes that increase your total tax owed.

References:

• Publication 17, Your Federal Income Tax
• Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

If you don't owe any money, do you have to file a tax return? If you are late filing, without an extension, and have a refund coming back, how much are you penalized? How long can you make claim to that money?

Whether you have to file a tax return depends on your filing status, age, and gross income. For more information refer to Publication 501, Exemptions, Standard Deduction, and Filing Information, to determine if you are required to file a federal tax return. Regardless of your filing requirement, you will need to file a tax return if you are due a refund of income tax withheld from your pay, or you qualify for the earned income credit or the additional child tax credit.

Late filing penalties are based on the amount owed. If you have a refund coming there will be no penalty.

If you file a return, you have two years from the time the tax was paid to file a claim for a credit or must file a claim for a credit or refund within three years from the date you must filed the return or two years from the time the tax was paid, whichever is later. If you do not file a return, you have two years from the time the tax was paid to file a claim for a credit or refund. The amount of any refund cannot be more than any tax paid within the 3-year period (plus the period of any extension of time to file your return), or within the 2-year period if no return was filed, immediately before you filed the claim. The time you file your claim may be based on the income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions for the original return) are considered paid on the due date.

References:

• Publication 17, Your Federal Income Tax
• Publication 501, Exemptions, Standard Deduction, and Filing Information
• Publication 596, Earned Income Credit
• Tax Topic 301, When, where, and how to file
• Tax Topic 306, Penalty for underpayment of estimated tax

The deadline for filing a return has passed and I did not file for an extension. What should I do?

You need to file the tax return as soon as possible. If any taxes are owed, pay them with your return. If you are unable to pay the amount in full, refer to Tax Topic 202, What To Do If You Can't Pay Your Tax.

References:

• Tax Topic 202, What To Do If You Can't Pay Your Tax

I'm expecting a refund, but I have not filed my return and the deadline has passed. Will a late penalty be charged?

If there is a refund due to you, no penalty for late filing will be charged. The penalty is based upon the unpaid taxes as of the due date of the return. The deadline to file a claim for a credit or refund is three years from the date you filed the return or two years from the time the tax was paid, whichever is later. If you do not file a return, you have two years from the time the tax was paid to file a claim for credit or refund. The amount of any refund cannot be more than any tax paid within the 3-year period (plus the period of any extension of time to file your return), or within the 2-year period if no return was filed immediately before you filed the claim. The time you file your claim may be based on the postmark date for this purpose. Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions of the original return) are considered paid on the due date.

If I mailed my return after April 15th, would the return be considered received on the day it was postmarked or the day the IRS received it?

A return delivered to the Service by U.S. mail after the due date for the return is considered timely filed only if the return was postmarked on or before the due date of the return. For example, an income tax return postmarked April 19th and received by the Service on April 21st is considered filed on April 21st. Refer to Internal Revenue Code 7502(a). This rule includes dates marked or recorded by any private delivery service designated by the Service. If April 15th falls on a Saturday, Sunday, or holiday, the return is considered timely if it is postmarked on the next business day.

References:

• Internal Revenue Code 7502(a)

I've been told that payment of taxes can be deferred until August. I've also been told that payment is due April 15th and the extension is just for follow-up paperwork. Which is correct? Is it possible to file an extension for payment of taxes due?

If you are unable to file your individual tax return by the due date, you can get an automatic 6-month extension of time by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Returns, before the due date, usually April 15. By filing this form, you can avoid a late filing penalty. However, this extension does not give you more time to pay the tax you owe. It is only an extension of time to file your return. If you need an extension of time to file, you need to estimate how much tax, if any, you'll owe, and include that payment with your Form 4868. If you cannot pay the entire amount or a part of that amount, please see the information above.

If you are a U.S. citizen, resident or a member of the armed forces, whose home and main place of business or post of duty are outside the U.S. and Puerto Rico on the return due date, you are allowed a two-month extension until June 15, to file your return and pay any tax due. If you use this automatic extension, you must attach a statement to your return saying that your home and your main place of business or post of duty are outside the U.S. and Puerto Rico on the due date of your return. If you have a balance due on your return, it will be subject to interest from the due date (usually April 15) until you pay the tax.

References:

• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad
• Publication 17, Your Federal Income Tax

If I file for an extension, do I still have to send in any money I think I might owe by the April 15th date, or can I wait until I know exactly what I owe or don't owe and send it in by the extension due date?

If you need an extension of time to file, you need to estimate how much tax, if any, you'll owe on Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. You do not have to pay the amount of the estimate in order to obtain the extension. However, the extension does not give you more time to pay the tax you owe; it is only an extension of time to file your return. If you owe any amount of tax when you file your return, you will be charged interest on that unpaid balance from the original due date (usually April 15) of the return. You will also be charged a late payment penalty if the unpaid balance is more than 10 percent of your actual tax liability unless you have reasonable cause for the failure to pay.

References:

• Publication 17, Your Federal Income Tax

I filed an extension in April and still owe the IRS. I want to pay the IRS before the August extended due date for filing the return. Do I need to fill out a form to send in with my check? Where do I send the check? What are the penalties and interest due for not paying by April 15th?

Interest will be assessed from the due date of the return. When you file your return, simply pay the amount due. The IRS will send a notice of the interest due. You will also be charged a late payment penalty if the unpaid balance is more than 10 percent of your actual tax liability unless you have reasonable cause for the failure to pay.

If you to pay before you file your return, you do not need to fill out another form to send in with your check; however, you should make sure that the front of your check shows your correct name, address, social security number, daytime telephone number, and the tax year. You should make the check payable to the "United States Treasury." When you file your return, simply pay any remaining amount due. The IRS will send you a notice of the interest due, which will be assessed from the due date of the return. You will be charged a late payment penalty which equals one-half of one percent of the unpaid tax for each month from the original due date of the payment, but not exceeding 25 percent, unless you have reasonable cause for the failure to pay.

References:

• Publication 17, Your Federal Income Tax

I am filing my U.S. tax return from the U.K. and am eligible for the automatic 2-month extension. Do my forms need to be in Philadelphia by June 15th, or do they just need to be postmarked by June 15th?

Your return must be postmarked by June 15th.

References:

• Publication 17, Your Federal Income Tax
• Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

I will be vacationing overseas on April 15. Do I qualify for the automatic 2-month extension because I will be out of the country on the due date of the return?

No. You are allowed an automatic 2-month extension (until June 15, if you use a calendar year) to file your return and pay any federal income tax that is due if you are a U.S. citizen or resident, only if:

• 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 the military or naval service on duty outside the United States and Puerto Rico.

Vacationing is a temporary status that does not meet the criteria for the automatic 2-month extension.

References:

• Form 4868 , Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

I filed an extension in April because I had not received a Form W-2. At the time, I estimated my cost and paid it. I still have not received a W-2, and my extension will expire soon. What should I do?

In general, employers must provide employees with a Form W-2 by January 31. If you have not received your Form W-2 you should:

First, contact your employer to find out if or when the Form W-2 was mailed. You may not have received your Form W-2 because of an incorrect or incomplete address. This can be checked and corrected when you talk to the employer.

If the Form W-2 was returned to the employer because of an address problem, or was not yet issued, allow a reasonable amount of time for the employer to re-mail or issue the Form W-2. Then, if you still do not receive your Form W-2, contact the IRS for assistance at (800) 829-1040. When you call, you will need to give us the following information in order for us to prepare Form 4598, Form W-2, 1098, or 1099 Not Received, Incorrect or Lost.

1. Your employer's name and complete address, including zip code, employer identification number (if known), and telephone number,
2. Your name, address, including zip code, social security number, and telephone number; and
3. An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer.

IRS will mail you a Form Form 4598 and a Form 4852 (PDF) Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distribution From Pensions, Annuities, Retirement or Profit- Sharing Plans, IRAs, Insurance Contracts, Etc., which you can use to meet the filing deadline. If you file your return and attach Form 4852 (PDF) instead of a Form W-2, your refund may be delayed while the information you gave us is verified.

If you receive a corrected Form W-2 after you file your return, and it does not agree with the income or withheld tax you reported on your return, you must file an amended return, Form 1040X (PDF), Amended U.S. Individual Income Tax Return.

References:

• Form 4852 (PDF), Substitute for a Missing Form W-2, Wage and Tax Statement or Form 1099-R, Distribution From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, Etc.