A tax extension is a request to the IRS for additional time to file a federal income tax return, typically until October 15 when the original deadline is in April. It does not extend the time to pay any taxes owed—the payment must still be made by the original due date to avoid penalties and interest. To file for an extension, taxpayers usually submit IRS Form 4868 electronically or by mail before the tax deadline. Reasons to file an extension include needing more time to gather documents, unexpected life events, or natural disasters. Even with an extension granted, any tax owed must be estimated and paid by the original deadline to avoid late payment penalties.
Key details about tax extensions:
- An extension gives six additional months to file the tax return.
- Form 4868 is the standard form used to request the extension.
- Filing the extension does not extend the tax payment deadline.
- Payment can be made electronically along with the extension request.
- Natural disaster victims or taxpayers abroad may get special extended deadlines.
- Extensions can typically be filed electronically or by mailing the form.
- Extensions are automatic once properly filed before the deadline; no special reasons are required.
How to file an extension:
- File IRS Form 4868 electronically or by mail before the deadline (usually April 15).
- Submit estimated tax payment with the extension form to avoid penalties.
- Use IRS Free File, tax software, or a tax professional to file electronically.
- If paying electronically and indicating "extension" as payment type, the IRS counts this as an extension request.
Special considerations:
- If expecting a refund, no payment is needed to file an extension.
- States may have separate extension rules and forms.
- Disaster relief extensions are automatically granted if a federal disaster is declared.
This overview covers both the purpose and the process of filing a federal tax extension for individuals in the U.S. in 2025.
