Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2017 Page 2
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Form 4868 (2017) (Rev. 11-2017)
Page
When To File Form 4868
you were out of the country. The interest runs until you pay the tax.
Even if you had a good reason for not paying on time, you will still
File Form 4868 by April 17, 2018. Fiscal year taxpayers file Form
owe interest.
4868 by the original due date of the fiscal year return.
Late Payment Penalty
Taxpayers who are out of the country. If, on the regular due date
The late payment penalty is usually ½ of 1% of any tax (other than
of your return, you’re out of the country (as defined below) and a
estimated tax) not paid by April 17, 2018. It is charged for each
U.S. citizen or resident, you’re allowed 2 extra months to file your
month or part of a month the tax is unpaid. The maximum penalty is
return and pay any amount due without requesting an extension.
25%.
Interest will still be charged, however, on payments made after the
regular due date, without regard to the extension. For a calendar
The late payment penalty won’t be charged if you can show
year return, this is June 15, 2018. File this form and be sure to
reasonable cause for not paying on time. Attach a statement to
check the box on line 8 if you need an additional 4 months to file
your return fully explaining the reason. Don’t attach the statement to
your return.
Form 4868.
If you’re out of the country and a U.S. citizen or resident, you
You’re considered to have reasonable cause for the period
may qualify for special tax treatment if you meet the bona fide
covered by this automatic extension if both of the following
residence or physical presence tests. If you don’t expect to meet
requirements have been met.
either of those tests by the due date of your return, request an
1. At least 90% of the total tax on your 2017 return is paid on or
extension to a date after you expect to meet the tests by filing Form
before the regular due date of your return through withholding,
2350, Application for Extension of Time To File U.S. Income Tax
estimated tax payments, or payments made with Form 4868.
Return.
2. The remaining balance is paid with your return.
You’re out of the country if:
Late Filing Penalty
• You live outside the United States and Puerto Rico and your main
A late filing penalty is usually charged if your return is filed after the
place of work is outside the United States and Puerto Rico, or
due date (including extensions). The penalty is usually 5% of the
• You’re in military or naval service on duty outside the United
amount due for each month or part of a month your return is late.
States and Puerto Rico.
The maximum penalty is 25%. If your return is more than 60 days
If you qualify as being out of the country, you’ll still be eligible for
late, the minimum penalty is $210 (adjusted for inflation) or the
the extension even if you’re physically present in the United States
balance of the tax due on your return, whichever is smaller. You
or Puerto Rico on the regular due date of the return.
might not owe the penalty if you have a reasonable explanation for
For more information on extensions for taxpayers out of the
filing late. Attach a statement to your return fully explaining your
country, see Pub. 54, Tax Guide for U.S. Citizens and Resident
reason for filing late. Don’t attach the statement to Form 4868.
Aliens Abroad.
How To Claim Credit for Payment Made With This Form
Form 1040NR or 1040NR-EZ filers. If you can’t file your return by
When you file your 2017 return, include the amount of any payment
the due date, you should file Form 4868. You must file Form 4868
you made with Form 4868 on the appropriate line of your tax return.
by the regular due date of the return.
The instructions for the following line of your tax return will tell
If you didn’t receive wages as an employee subject to U.S.
you how to report the payment.
income tax withholding, and your return is due June 15, 2018,
• Form 1040, line 70.
check the box on line 9.
• Form 1040A, line 46.
Total Time Allowed
• Form 1040EZ, line 9.
Generally, we can’t extend the due date of your return for more than
• Form 1040NR, line 66.
6 months (October 15, 2018, for most calendar year taxpayers).
• Form 1040NR-EZ, line 21.
However, there may be an exception if you’re living out of the
country. See Pub. 54 for more information.
• Form 1040-PR, line 11.
Filing Your Tax Return
• Form 1040-SS, line 11.
If you and your spouse each filed a separate Form 4868 but later
You can file your tax return any time before the extension expires.
file a joint return for 2017, enter the total paid with both Forms 4868
Don’t attach a copy of Form 4868 to your return.
on the appropriate line of your joint return.
Interest
If you and your spouse jointly file Form 4868 but later file
You’ll owe interest on any tax not paid by the regular due date of
separate returns for 2017, you can enter the total amount paid with
your return, even if you qualify for the 2-month extension because
Form 4868 on either of your separate returns. Or you and your
spouse can divide the payment in any agreed amounts.
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