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Form 4868 (2016)

Page

Specific Instructions

How To Complete Form 4868

Line 4—Estimate of Total Tax Liability for 2016

Enter on line 4 the total tax liability you expect to report on your

Part I—Identification

2016.

Enter your name(s) and address. If you plan to file a joint return,

• Form 1040, line 63.

include both spouses’ names in the order in which they will appear

• Form 1040A, line 39.

on the return.

• Form 1040EZ, line 12.

If you want correspondence regarding this extension to be sent to

you at an address other than your own, enter that address. If you

• Form 1040NR, line 61.

want the correspondence sent to an agent acting for you, include

• Form 1040NR-EZ, line 17.

the agent’s name (as well as your own) and the agent’s address.

• Form 1040-PR, line 6.

If you changed your name after you filed your last return because

• Form 1040-SS, line 6.

of marriage, divorce, etc., be sure to report this to the Social

If you expect this amount to be zero, enter -0-.

Security Administration before filing Form 4868. This prevents

delays in processing your extension request.

Make your estimate as accurate as you can with the

information you have. If we later find that the estimate

If you changed your mailing address after you filed your last

CAUTION

wasn’t reasonable, the extension will be null and void.

return, you should use Form 8822, Change of Address, to notify the

IRS of the change. Showing a new address on Form 4868 won’t

Line 5—Estimate of Total Payments for 2016

update your record. You can download or order IRS forms at

Enter on line 5 the total payments you expect to report on your

2016.

If you plan to file a joint return, enter on line 2 the SSN that you’ll

• Form 1040, line 74 (excluding line 70).

show first on your return. Enter on line 3 the other SSN to be shown

• Form 1040A, line 46.

on the joint return. If you’re filing Form 1040NR as an estate or trust,

enter your employer identification number (EIN) instead of an SSN

• Form 1040EZ, line 9.

on line 2. In the left margin, next to the EIN, write “estate” or “trust.”

• Form 1040NR, line 71 (excluding line 66).

IRS individual taxpayer identification numbers (ITINs) for aliens.

• Form 1040NR-EZ, line 21.

If you’re a nonresident or resident alien and you don’t have and

• Form 1040-PR, line 11.

aren’t eligible to get an SSN, you must apply for an ITIN. Although

• Form 1040-SS, line 11.

an ITIN isn’t required to file Form 4868, you’ll need one to file your

income tax return. For details on how to apply for an ITIN, see Form

For Forms 1040A, 1040EZ, 1040NR-EZ, 1040-PR, and

W-7 and its instructions. If you already have an ITIN, enter it

1040-SS, don’t include on line 5 the amount you’re paying

CAUTION

wherever an SSN is requested. If you don’t have an ITIN, enter “ITIN

with this Form 4868.

TO BE REQUESTED” wherever an SSN is requested.

Line 6—Balance Due

An ITIN is for tax use only. It doesn’t entitle you to social

Subtract line 5 from line 4. If line 5 is more than line 4, enter -0-.

security benefits or change your employment or

CAUTION

Line 7—Amount You Are Paying

immigration status under U.S. law.

Part II—Individual Income Tax

If you find you can’t pay the amount shown on line 6, you can still

get the extension. But you should pay as much as you can to limit

Rounding off to whole dollars. You can round off cents to whole

the amount of interest you’ll owe. Also, you may be charged the late

dollars on Form 4868. If you do round to whole dollars, you must

payment penalty on the unpaid tax from the regular due date of

round all amounts. To round, drop amounts under 50 cents and

your return. See Late Payment Penalty on page 2.

increase amounts from 50 to 99 cents to the next dollar. For

Line 8—Out of the Country

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,

If you’re out of the country on the regular due date of your return,

include cents when adding the amounts and round off only the total.

check the box on line 8. “Out of the country” is defined on page 2.

Line 9—Form 1040NR or 1040NR-EZ Filers

If you didn’t receive wages subject to U.S. income tax withholding,

and your return is due June 15, 2017, check the box on line 9.

How To Make a Payment

Making Payments Electronically

• Make your check or money order payable to the “United States

Treasury.” Don’t send cash.

You can pay online with a direct transfer from your bank

• Write your SSN, daytime phone number, and “2016 Form 4868”

account using Direct Pay, the Electronic Federal Tax Payment

on your check or money order.

System, or by debit or credit card. You can also pay by phone

• Don’t staple or attach your payment to Form 4868.

using the Electronic Federal Tax Payment System or by debit or

credit card. For more information, go to

Note: If you e-file Form 4868 and mail a check or money order to

the IRS for payment, use a completed paper Form 4868 as a

Confirmation number. You’ll receive a confirmation number when

voucher. Please note with your payment that your extension request

you pay online or by phone. Enter the confirmation number below

was originally filed electronically.

and keep it for your records.

Enter confirmation number here

No checks of $100 million or more accepted. The IRS cannot

accept a single check (including a cashier's check) for amounts of

Note: If you use an electronic payment method and indicate the

$100,000,000 ($100 million) or more. If you're sending $100 million

payment is for an extension, you don't have to file Form 4868. You

or more by check, you'll need to spread the payments over two or

should pay the entire estimated tax owed or you could be subject to

more checks with each check made out for an amount less than

a penalty. Your extension will be automatically processed when you

$100 million. The $100 million or more amount limit does not apply

pay part or all of your estimated income tax electronically.

to other methods of payment (such as electronic payments), so

Pay by Check or Money Order

please consider paying by means other than checks.

• When paying by check or money order with Form 4868, use the

appropriate address in the middle column under Where To File a

Paper Form 4868 on page 4.

Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2016 Page 3

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