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

What Is Form 4868 Used for?

IRS Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, is a form that needs to be filled out to request an automatic extension to submit income tax return forms. The issuing department of the document, the Internal Revenue Service (IRS), and it is revised every year. The latest version of the form was released in 2021. Download a fillable version of IRS Form 4868 by clicking the link below.

Alternate Name:

  • IRS Extension Form.

The main purpose of the IRS Extension Form is to apply for a six-month extension to file your individual tax return form. You can request an extension to submit the following documents:

  1. IRS Form 1040, U.S. Individual Income Tax Return.
  2. IRS Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
  3. IRS Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.
  4. IRS Form 1040-PR, Self-Employment Tax Return (Spanish).
  5. IRS Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico).

The time extension to file an individual income tax return granted via this form automatically gives you permission for an extension to file IRS Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. Note, that permission to file the forms after the due date does not allow you to pay taxes later. You must pay them on time; otherwise, you may be charged penalties.

When Is Form 4868 Due?

File the IRS 4868 Form by the regular date of your tax return. In most cases, the due date for Form 4868 is April 17 if you live in Massachusetts or Maine and April 15 for many other states. It is advised that filers check with the state tax agency for the state in which they reside to not miss any important deadlines. Taxpayers who use fiscal year must submit this form before the original fiscal year return deadline. If you are a United States citizen or resident and are out of the country by the due date of the return, you can submit the return or the extension form by June 17. Besides, if you did not receive any income subject to the United States income tax withholdings, the due date for submitting your tax return and Form 4868 is June 17.

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IRS Form 4868 Instructions

Use the following instructions for IRS Form 4868 to fill out and submit the document correctly:

  1. Part I. Identification. Provide your name, address, and Social Security number (SSN). If you file a joint return, enter the names and SSNs of both spouses in the order they will appear on the return form. Indicate the address at which you want the IRS to send you correspondence regarding this extension (it can be either yours or your agent's address).
  2. Part II. Individual Income Tax. You can round off cents to whole dollars on this form.
  3. Line 4. Estimate of Total Tax Liability for 2019. Enter the total tax liability you are expected to report on your tax return. If the amount is zero, enter -0-.
  4. Line 5. Estimate of Total Payments for 2019. Indicate the total payment you will report on your tax return form.
  5. Line 6. Balance Due. Subtract Line 5 from Line 4 and enter the result. If the amount in line 5 is bigger than in Line 4 - indicate -0-.
  6. Line 7. Amount You're Paying. Even if you cannot pay the amount indicated in Line 6 in full, you still can get the extension. But, in this case, you need to pay as much as you can to reduce the amount of penalty you will owe.
  7. Line 8 and 9. Self-explanatory.

You can submit an electronic or paper version of the form. The addresses for mailing the paper versions are provided in the IRS-issued instructions attached to IRS 4868 Form.

Where to File Form 4868 Electronically?

File IRS Form 4868 electronically via the IRS e-file: IRS electronic filing program. Use your personal computer for this purpose. You can submit the form electronically in two ways:

  • By using the IRS Free File program. The list of companies offering free e-filing of IRS 4868 Form is provided on the IRS website; and
  • With the help of a tax software package.

In any case, make sure you have your tax return for 2019. You will need to provide the information indicated in the return for verification. After you complete the transaction, you will receive an electronic acknowledgment.

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4868
Application for Automatic Extension of Time
OMB No. 1545-0074
Form
To File U.S. Individual Income Tax Return
2021
Department of the Treasury
Go to www.irs.gov/Form4868 for the latest information.
Internal Revenue Service (99)
There are three ways to request an automatic extension of time to
Pay Electronically
file a U.S. individual income tax return.
1. You can pay all or part of your estimated income tax due and
You don’t need to file Form 4868 if you make a payment using our
indicate that the payment is for an extension using Direct Pay,
electronic payment options. The IRS will automatically process an
the Electronic Federal Tax Payment System, or using a credit
extension of time to file when you pay part or all of your estimated
or debit card. See How To Make a Payment, later.
income tax electronically. You can pay online or by phone. See
2. You can file Form 4868 electronically by accessing IRS e-file
Making Payments Electronically, later.
using your tax software or by using a tax professional who
uses e-file.
E-file Using Your Tax Software
3. You can file a paper Form 4868 and enclose payment of your
or Through a Tax Professional
estimate of tax due (optional).
Refer to your tax software package or tax preparer for ways to file
It’s Convenient,
electronically. Be sure to have a copy of your 2020 tax return—
Safe, and Secure
you’ll be asked to provide information from the return for taxpayer
verification. If you wish to make a payment, you can pay by
IRS e-file is the IRS’s electronic filing program. You can get an
electronic funds withdrawal or send your check or money order to
automatic extension of time to file your tax return by filing Form
the address shown in the middle column under Where To File a
4868 electronically. You’ll receive an electronic acknowledgment
Paper Form 4868, later.
once you complete the transaction. Keep it with your records. Don’t
mail in Form 4868 if you file electronically, unless you’re making a
File a Paper Form 4868
payment with a check or money order. See Pay by Check or Money
Order, later.
If you wish to file on paper instead of electronically, fill in the Form
Complete Form 4868 to use as a worksheet. If you think you may
4868 below and mail it to the address shown under Where To File a
owe tax when you file your return, you’ll need to estimate your total
Paper Form 4868, later.
tax liability and subtract how much you’ve already paid (lines 4, 5,
For information on using a private delivery service, see Private
and 6 below).
Delivery Services, later.
Several companies offer free e-filing of Form 4868 through the
Note: If you’re a fiscal year taxpayer, you must file a paper
Free File program. For more details, go to www.irs.gov/FreeFile.
Form 4868.
General Instructions
Purpose of Form
1. Properly estimate your 2021 tax liability using the information
available to you,
Use Form 4868 to apply for 6 more months (4 if “out of the
2. Enter your total tax liability on line 4 of Form 4868, and
country” (defined later under Taxpayers who are out of the country)
3. File Form 4868 by the regular due date of your return.
and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR,
1040-PR, or 1040-SS.
Although you aren’t required to make a payment of the tax
!
Gift and generation-skipping transfer (GST) tax return (Form
you estimate as due, Form 4868 doesn’t extend the time to
709). An extension of time to file your 2021 calendar year income
pay taxes. If you don’t pay the amount due by the regular
CAUTION
due date, you’ll owe interest. You may also be charged penalties.
tax return also extends the time to file Form 709 for 2021. However,
For more details, see Interest and Late Payment Penalty, later. Any
it doesn’t extend the time to pay any gift and GST tax you may owe
remittance you make with your application for extension will be
for 2021. To make a payment of gift and GST tax, see Form 8892. If
treated as a payment of tax.
you don’t pay the amount due by the regular due date for Form 709,
you’ll owe interest and may also be charged penalties. If the donor
You don’t have to explain why you’re asking for the extension.
died during 2021, see the instructions for Forms 709 and 8892.
We’ll contact you only if your request is denied.
Don’t file Form 4868 if you want the IRS to figure your tax or
Qualifying for the Extension
you’re under a court order to file your return by the regular due date.
To get the extra time, you must:
DETACH HERE
4868
Application for Automatic Extension of Time
OMB No. 1545-0074
Form
To File U.S. Individual Income Tax Return
2021
Department of the Treasury
Internal Revenue Service (99)
For calendar year 2021, or other tax year beginning
, 2021, and ending
, 20
.
Part I
Identification
Part II
Individual Income Tax
$
1 Your name(s) (see instructions)
4 Estimate of total tax liability for 2021 .
.
5 Total 2021 payments
.
.
.
.
.
.
Address (see instructions)
6 Balance due. Subtract line 5 from line 4.
See instructions .
.
.
.
.
.
.
.
7 Amount you’re paying (see instructions) .
8 Check here if you’re “out of the country” and a U.S.
City, town, or post office
State
ZIP code
citizen or resident. See instructions .
.
.
.
.
.
9 Check here if you file Form 1040-NR and didn’t receive
2 Your social security number
3 Spouse’s social security number
wages as an employee subject to U.S. income tax
withholding .
.
.
.
.
.
.
.
.
.
.
.
.
4868
For Privacy Act and Paperwork Reduction Act Notice, see instructions later.
Form
(2021)
Cat. No. 13141W
4868
Application for Automatic Extension of Time
OMB No. 1545-0074
Form
To File U.S. Individual Income Tax Return
2021
Department of the Treasury
Go to www.irs.gov/Form4868 for the latest information.
Internal Revenue Service (99)
There are three ways to request an automatic extension of time to
Pay Electronically
file a U.S. individual income tax return.
1. You can pay all or part of your estimated income tax due and
You don’t need to file Form 4868 if you make a payment using our
indicate that the payment is for an extension using Direct Pay,
electronic payment options. The IRS will automatically process an
the Electronic Federal Tax Payment System, or using a credit
extension of time to file when you pay part or all of your estimated
or debit card. See How To Make a Payment, later.
income tax electronically. You can pay online or by phone. See
2. You can file Form 4868 electronically by accessing IRS e-file
Making Payments Electronically, later.
using your tax software or by using a tax professional who
uses e-file.
E-file Using Your Tax Software
3. You can file a paper Form 4868 and enclose payment of your
or Through a Tax Professional
estimate of tax due (optional).
Refer to your tax software package or tax preparer for ways to file
It’s Convenient,
electronically. Be sure to have a copy of your 2020 tax return—
Safe, and Secure
you’ll be asked to provide information from the return for taxpayer
verification. If you wish to make a payment, you can pay by
IRS e-file is the IRS’s electronic filing program. You can get an
electronic funds withdrawal or send your check or money order to
automatic extension of time to file your tax return by filing Form
the address shown in the middle column under Where To File a
4868 electronically. You’ll receive an electronic acknowledgment
Paper Form 4868, later.
once you complete the transaction. Keep it with your records. Don’t
mail in Form 4868 if you file electronically, unless you’re making a
File a Paper Form 4868
payment with a check or money order. See Pay by Check or Money
Order, later.
If you wish to file on paper instead of electronically, fill in the Form
Complete Form 4868 to use as a worksheet. If you think you may
4868 below and mail it to the address shown under Where To File a
owe tax when you file your return, you’ll need to estimate your total
Paper Form 4868, later.
tax liability and subtract how much you’ve already paid (lines 4, 5,
For information on using a private delivery service, see Private
and 6 below).
Delivery Services, later.
Several companies offer free e-filing of Form 4868 through the
Note: If you’re a fiscal year taxpayer, you must file a paper
Free File program. For more details, go to www.irs.gov/FreeFile.
Form 4868.
General Instructions
Purpose of Form
1. Properly estimate your 2021 tax liability using the information
available to you,
Use Form 4868 to apply for 6 more months (4 if “out of the
2. Enter your total tax liability on line 4 of Form 4868, and
country” (defined later under Taxpayers who are out of the country)
3. File Form 4868 by the regular due date of your return.
and a U.S. citizen or resident) to file Form 1040, 1040-SR, 1040-NR,
1040-PR, or 1040-SS.
Although you aren’t required to make a payment of the tax
!
Gift and generation-skipping transfer (GST) tax return (Form
you estimate as due, Form 4868 doesn’t extend the time to
709). An extension of time to file your 2021 calendar year income
pay taxes. If you don’t pay the amount due by the regular
CAUTION
due date, you’ll owe interest. You may also be charged penalties.
tax return also extends the time to file Form 709 for 2021. However,
For more details, see Interest and Late Payment Penalty, later. Any
it doesn’t extend the time to pay any gift and GST tax you may owe
remittance you make with your application for extension will be
for 2021. To make a payment of gift and GST tax, see Form 8892. If
treated as a payment of tax.
you don’t pay the amount due by the regular due date for Form 709,
you’ll owe interest and may also be charged penalties. If the donor
You don’t have to explain why you’re asking for the extension.
died during 2021, see the instructions for Forms 709 and 8892.
We’ll contact you only if your request is denied.
Don’t file Form 4868 if you want the IRS to figure your tax or
Qualifying for the Extension
you’re under a court order to file your return by the regular due date.
To get the extra time, you must:
DETACH HERE
4868
Application for Automatic Extension of Time
OMB No. 1545-0074
Form
To File U.S. Individual Income Tax Return
2021
Department of the Treasury
Internal Revenue Service (99)
For calendar year 2021, or other tax year beginning
, 2021, and ending
, 20
.
Part I
Identification
Part II
Individual Income Tax
$
1 Your name(s) (see instructions)
4 Estimate of total tax liability for 2021 .
.
5 Total 2021 payments
.
.
.
.
.
.
Address (see instructions)
6 Balance due. Subtract line 5 from line 4.
See instructions .
.
.
.
.
.
.
.
7 Amount you’re paying (see instructions) .
8 Check here if you’re “out of the country” and a U.S.
City, town, or post office
State
ZIP code
citizen or resident. See instructions .
.
.
.
.
.
9 Check here if you file Form 1040-NR and didn’t receive
2 Your social security number
3 Spouse’s social security number
wages as an employee subject to U.S. income tax
withholding .
.
.
.
.
.
.
.
.
.
.
.
.
4868
For Privacy Act and Paperwork Reduction Act Notice, see instructions later.
Form
(2021)
Cat. No. 13141W
2
Form 4868 (2021)
Page
When To File Form 4868
Interest
You’ll owe interest on any tax not paid by the regular due date of
File Form 4868 by April 18, 2022 (April 19, 2022, if you live in Maine
your return, even if you qualify for the 2-month extension because
or Massachusetts). Fiscal year taxpayers file Form 4868 by the
you were out of the country. The interest runs until you pay the tax.
original due date of the fiscal year return.
Even if you had a good reason for not paying on time, you will still
Taxpayers who are out of the country. If, on the regular due date
owe interest.
of your return, you’re out of the country (as defined below) and a
U.S. citizen or resident, you’re allowed 2 extra months to file your
Late Payment Penalty
return and pay any amount due without requesting an extension.
The late payment penalty is usually ½ of 1% of any tax (other than
Interest will still be charged, however, on payments made after the
estimated tax) not paid by the regular due date of your return, which
regular due date, without regard to the extension. If you’re out of
is April 18, 2022. It’s charged for each month or part of a month the
the country and file a calendar year income tax return, you can pay
tax is unpaid. The maximum penalty is 25%.
the tax and file your return or this form by June 15, 2022. File this
The late payment penalty won’t be charged if you can show
form and be sure to check the box on line 8 if you need an
reasonable cause for not paying on time. Attach a statement to your
additional 4 months to file your return.
return fully explaining the reason. Don’t attach the statement to
If you’re out of the country and a U.S. citizen or resident, you may
Form 4868.
qualify for special tax treatment if you meet the bona fide residence
You’re considered to have reasonable cause for the period
or physical presence test. If you don’t expect to meet either of
covered by this automatic extension if both of the following
those tests by the due date of your return, request an extension to a
requirements have been met.
date after you expect to meet the tests by filing Form 2350,
1. At least 90% of the total tax on your 2021 return is paid on or
Application for Extension of Time To File U.S. Income Tax Return.
before the regular due date of your return through withholding,
You’re out of the country if:
estimated tax payments, or payments made with Form 4868.
• You live outside the United States and Puerto Rico and your main
2. The remaining balance is paid with your return.
place of work is outside the United States and Puerto Rico, or
Late Filing Penalty
• You’re in military or naval service on duty outside the United
States and Puerto Rico.
A late filing penalty is usually charged if your return is filed after the
due date (including extensions). The penalty is usually 5% of the
If you qualify as being out of the country, you’ll still be eligible for
amount due for each month or part of a month your return is late.
the extension even if you’re physically present in the United States
The maximum penalty is 25%. If your return is more than 60 days
or Puerto Rico on the regular due date of the return.
late, the minimum penalty is $435 (adjusted for inflation) or the
For more information on extensions for taxpayers out of the
balance of the tax due on your return, whichever is smaller. You
country, see Pub. 54, Tax Guide for U.S. Citizens and Resident
might not owe the penalty if you have a reasonable explanation for
Aliens Abroad.
filing late. Attach a statement to your return fully explaining your
Form 1040-NR filers. If you can’t file your return by the due date,
reason for filing late. Don’t attach the statement to Form 4868.
you should file Form 4868. You must file Form 4868 by the regular
How To Claim Credit for Payment Made With This
due date of the return.
Form
If you didn’t receive wages as an employee subject to U.S.
income tax withholding, and your return is due June 15, 2022,
When you file your 2021 return, include the amount of any payment
check the box on line 9.
you made with Form 4868 on the appropriate line of your tax return.
Total Time Allowed
The instructions for the following line of your tax return will tell
you how to report the payment.
Generally, we can’t extend the due date of your return for more than
• Form 1040, 1040-SR, or 1040-NR, Schedule 3, line 10.
6 months (October 17, 2022, for most calendar year taxpayers).
• Form 1040-PR, line 12.
However, there may be an exception if you’re living out of the
• Form 1040-SS, line 12.
country. See Pub. 54 for more information.
If you and your spouse each filed a separate Form 4868 but later
Filing Your Tax Return
file a joint return for 2021, enter the total paid with both Forms 4868
You can file your tax return any time before the extension expires.
on the appropriate line of your joint return.
Don’t attach a copy of Form 4868 to your return.
If you and your spouse jointly file Form 4868 but later file separate
returns for 2021, you can enter the total amount paid with Form
4868 on either of your separate returns. Or you and your spouse
can divide the payment in any agreed amounts.
3
Form 4868 (2021)
Page
Specific Instructions
How To Complete Form 4868
Line 4—Estimate of Total Tax Liability for 2021
Enter on line 4 the total tax liability you expect to report on your
Part I—Identification
2021:
Enter your name(s) and address. If you plan to file a joint return,
• Form 1040, 1040-SR, or 1040-NR, line 24;
include both spouses’ names in the order in which they will appear
• Form 1040-PR, line 6; or
on the return.
• Form 1040-SS, line 6.
If you want correspondence regarding this extension to be sent to
If you expect this amount to be zero, enter -0-.
you at an address other than your own, enter that address. If you
Make your estimate as accurate as you can with the
want the correspondence sent to an agent acting for you, include
!
information you have. If we later find that the estimate
the agent’s name (as well as your own) and the agent’s address.
wasn’t reasonable, the extension will be null and void.
CAUTION
If you changed your name after you filed your last return because
of marriage, divorce, etc., be sure to report this to the Social
Line 5—Estimate of Total Payments for 2021
Security Administration before filing Form 4868. This prevents
Enter on line 5 the total payments you expect to report on your
delays in processing your extension request.
2021:
If you changed your mailing address after you filed your last
• Form 1040, 1040-SR, or 1040-NR, line 33 (excluding Schedule 3,
return, you should use Form 8822, Change of Address, to notify the
line 10);
IRS of the change. Showing a new address on Form 4868 won’t
• Form 1040-PR, line 12; or
update your record. You can download or order IRS forms at
• Form 1040-SS, line 12.
www.irs.gov/FormsPubs.
For Forms 1040-PR and 1040-SS, don’t include on line 5
If you plan to file a joint return, enter on line 2 the social security
!
the amount you’re paying with this Form 4868.
number (SSN) that you’ll show first on your return. Enter on line 3
CAUTION
the other SSN to be shown on the joint return. If you’re filing Form
Line 6—Balance Due
1040-NR as an estate or trust, enter your employer identification
number (EIN) instead of an SSN on line 2. In the left margin, next to
Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.
the EIN, write “estate” or “trust.”
Line 7—Amount You’re Paying
IRS individual taxpayer identification numbers (ITINs) for aliens.
If you find you can’t pay the amount shown on line 6, you can still
If you’re a nonresident or resident alien and you don’t have and
get the extension. But you should pay as much as you can to limit
aren’t eligible to get an SSN, you must apply for an ITIN. Although
the amount of interest you’ll owe. Also, you may be charged the late
an ITIN isn’t required to file Form 4868, you’ll need one to file your
payment penalty on the unpaid tax from the regular due date of
income tax return. For details on how to apply for an ITIN, see Form
your return. See Late Payment Penalty, earlier.
W-7 and its instructions. If you already have an ITIN, enter it
wherever an SSN is requested. If you don’t have an ITIN, enter “ITIN
Line 8—Out of the Country
TO BE REQUESTED” wherever an SSN is requested.
If you’re out of the country on the regular due date of your return,
An ITIN is for tax use only. It doesn’t entitle you to social
check the box on line 8. “Out of the country” is defined under
!
security benefits or change your employment or
Taxpayers who are out of the country, earlier.
immigration status under U.S. law.
CAUTION
Line 9—Form 1040-NR Filers
Part II—Individual Income Tax
If you didn’t receive wages subject to U.S. income tax withholding,
Rounding off to whole dollars. You can round off cents to whole
and your return is due June 15, 2022, check the box on line 9.
dollars on Form 4868. If you do round to whole dollars, you must
round all amounts. To round, drop amounts under 50 cents and
increase amounts from 50 to 99 cents to the next dollar. For
example, $1.39 becomes $1 and $2.50 becomes $3. If you have to
add two or more amounts to figure the amount to enter on a line,
include cents when adding the amounts and round off only the total.
How To Make a Payment
Making Payments Electronically
• Write your SSN, daytime phone number, and “2021 Form 4868”
on your check or money order.
You can pay online with a direct transfer from your bank account
• Don’t staple or attach your payment to Form 4868.
using Direct Pay, the Electronic Federal Tax Payment System, or by
Note: If you e-file Form 4868 and mail a check or money order to
debit or credit card. You can also pay by phone using the Electronic
the IRS for payment, use a completed paper Form 4868 as a
Federal Tax Payment System or by debit or credit card. For more
voucher. Please note with your payment that your extension request
information, go to www.irs.gov/Payments.
was originally filed electronically.
Confirmation number. You’ll receive a confirmation number when
Notice to taxpayers presenting checks. When you provide a
you pay online or by phone. Enter the confirmation number below
check as payment, you authorize us either to use information from
and keep it for your records.
your check to make a one-time electronic fund transfer from your
Enter confirmation number here
account or to process the payment as a check transaction. When
Note: If you use an electronic payment method and indicate the
we use information from your check to make an electronic fund
payment is for an extension, you don’t have to file Form 4868. You
transfer, funds may be withdrawn from your account as soon as the
should pay the entire estimated tax owed or you could be subject to
same day we receive your payment, and you will not receive your
a penalty. Your extension will be automatically processed when you
check back from your financial institution.
pay part or all of your estimated income tax electronically.
No checks of $100 million or more accepted. The IRS can’t
Pay by Check or Money Order
accept a single check (including a cashier’s check) for amounts of
$100,000,000 ($100 million) or more. If you’re sending $100 million
• When paying by check or money order with Form 4868, use the
or more by check, you’ll need to spread the payment over two or
appropriate address in the middle column under Where To File a
more checks with each check made out for an amount less than
Paper Form 4868, later.
$100 million. The $100 million or more amount limit doesn’t apply
• Make your check or money order payable to “United States
to other methods of payment (such as electronic payments). Please
Treasury.” Don’t send cash.
consider a method of payment other than check if the amount of the
payment is $100 million or more.
4
Form 4868 (2021)
Page
Where To File a Paper Form 4868
And you’re not making a payment,
And you’re making a payment,
send Form 4868 to
send Form 4868 with your payment to
Department of the Treasury,
If you live in:
Internal Revenue Service:
Internal Revenue Service Center:
Florida, Louisiana, Mississippi, Texas
P.O. Box 1302, Charlotte, NC 28201-1302
Austin, TX 73301-0045
Arizona, New Mexico
P.O. Box 802503, Cincinnati, OH 45280-2503
Austin, TX 73301-0045
Arkansas, Connecticut, Delaware, District of Columbia, Illinois,
Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts,
P.O. Box 931300, Louisville, KY 40293-1300
Kansas City, MO 64999-0045
Minnesota, Missouri, New Hampshire, New Jersey, New York,
Oklahoma, Rhode Island, Vermont, Virginia, West Virginia,
Wisconsin
Pennsylvania
P.O. Box 802503, Cincinnati, OH 45280-2503
Kansas City, MO 64999-0045
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan,
P.O. Box 802503, Cincinnati, OH 45280-2503
Ogden, UT 84201-0045
Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon,
South Dakota, Utah, Washington, Wyoming
Alabama, Georgia, North Carolina, South Carolina, Tennessee
P.O. Box 1302, Charlotte, NC 28201-1302
Kansas City, MO 64999-0045
A foreign country, American Samoa, or Puerto Rico, or are
excluding income under Internal Revenue Code section 933,
or use an APO or FPO address, or file Form 2555 or 4563,
P.O. Box 1303, Charlotte, NC 28201-1303
Austin, TX 73301-0215
or are a dual-status alien, or are a nonpermanent resident of
Guam or the U.S. Virgin Islands
All foreign estate and trust Form 1040-NR filers
P.O. Box 1303, Charlotte, NC 28201-1303 USA
Kansas City, MO 64999-0045 USA
All other Form 1040-NR, 1040-PR, and 1040-SS filers
P.O. Box 1302, Charlotte, NC 28201-1302 USA
Austin, TX 73301-0045 USA
Private Delivery Services
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of
You can use certain private delivery services designated by the IRS
the United States. We need this information so that our records will
to meet the “timely mailing as timely filing/paying” rule for tax
reflect your intention to file your individual income tax return within 6
returns and payments. These private delivery services include only
months after the regular due date. If you choose to apply for an
the following.
automatic extension of time to file, you’re required by Internal
• Federal Express (FedEx): FedEx First Overnight, FedEx Priority
Revenue Code section 6081 to provide the information requested
Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx
on this form. Under Internal Revenue Code section 6109, you must
International Next Flight Out, FedEx International Priority, FedEx
disclose your social security number or individual taxpayer
International First, and FedEx International Economy.
identification number. Routine uses of this information include
• DHL Express: DHL Express 9:00, DHL Express 10:30, DHL
giving it to the Department of Justice for civil and criminal litigation,
Express 12:00, DHL Express Worldwide, DHL Express Envelope,
and to cities, states, the District of Columbia, and U.S.
DHL Import Express 10:30, DHL Import Express 12:00, and DHL
commonwealths and possessions for use in administering their tax
Import Express Worldwide.
laws. We may also disclose this information to other countries under
• United Parcel Service (UPS): UPS Next Day Air Early AM, UPS
a tax treaty, to federal and state agencies to enforce federal nontax
Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd
criminal laws, or to federal law enforcement and intelligence
Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide
agencies to combat terrorism. If you fail to provide this information
Express.
in a timely manner or provide incomplete or false information, you
To check for any updates to the list of designated private delivery
may be liable for penalties.
services, go to www.irs.gov/PDS. For the IRS mailing address to
You aren’t required to provide the information requested on a
use if you’re using a private delivery service, go to
form that is subject to the Paperwork Reduction Act unless the form
www.irs.gov/PDSStreetAddresses.
displays a valid OMB control number. Books or records relating to a
The private delivery service can tell you how to get written proof
form or its instructions must be retained as long as their contents
of the mailing date.
may become material in the administration of any Internal Revenue
law. Generally, tax returns and return information are confidential,
Private delivery services can’t deliver items to P.O. boxes.
!
as required by Internal Revenue Code section 6103.
You must use the U.S. Postal Service to mail any item to an
IRS P.O. box address.
The average time and expenses required to complete and file this
CAUTION
form will vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would
be happy to hear from you. See the instructions for your income tax
return.
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