Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2014 Page 2
Download a blank fillable Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2014 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2014 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
42
Form 4868 (2014)
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 15, 2015. 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
of your return, you are out of the country and a U.S. citizen or
The late payment penalty is usually ½ of 1% of any tax (other than
resident, you are allowed 2 extra months to file your return and pay
estimated tax) not paid by April 15, 2015. It is charged for each
any amount due without requesting an extension. Interest will still
month or part of a month the tax is unpaid. The maximum penalty is
be charged, however, on payments made after the regular due date,
25%.
without regard to the extension. For a calendar year return, this is
The late payment penalty will not be charged if you can show
June 15, 2015. File this form and be sure to check the box on line 8
reasonable cause for not paying on time. Attach a statement to
if you need an additional 4 months to file your return.
your return fully explaining the reason. Do not attach the statement
If you are out of the country and a U.S. citizen or resident, you
to Form 4868.
may qualify for special tax treatment if you meet the bona fide
You are considered to have reasonable cause for the period
residence or physical presence tests. If you do not expect to meet
covered by this automatic extension if at least 90% of your actual
either of those tests by the due date of your return, request an
2014 tax liability is paid before the regular due date of your return
extension to a date after you expect to meet the tests by filing Form
through withholding, estimated tax payments, or payments made
2350, Application for Extension of Time To File U.S. Income Tax
with Form 4868.
Return.
Late Filing Penalty
You are out of the country if:
A late filing penalty is usually charged if your return is filed after the
• You live outside the United States and Puerto Rico and your main
due date (including extensions). The penalty is usually 5% of the
place of work is outside the United States and Puerto Rico, or
amount due for each month or part of a month your return is late.
• You are in military or naval service on duty outside the United
The maximum penalty is 25%. If your return is more than 60 days
States and Puerto Rico.
late, the minimum penalty is $135 or the balance of the tax due on
If you qualify as being out of the country, you will still be eligible
your return, whichever is smaller. You might not owe the penalty if
for the extension even if you are physically present in the United
you have a reasonable explanation for filing late. Attach a statement
States or Puerto Rico on the regular due date of the return.
to your return fully explaining your reason for filing late. Do not
For more information on extensions for taxpayers out of the
attach the statement to Form 4868.
country, see Pub. 54, Tax Guide for U.S. Citizens and Resident
How To Claim Credit for Payment Made With This Form
Aliens Abroad.
Form 1040NR or 1040NR-EZ filers. If you cannot file your return by
When you file your 2014 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 did not 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, 2015,
• Form 1040, line 70.
check the box on line 9.
• Form 1040A, line 46.
Total Time Allowed
• Form 1040EZ, line 9.
• Form 1040NR, line 66.
Generally, we cannot extend the due date of your return for more
than 6 months (October 15, 2015, for most calendar year
• Form 1040NR-EZ, line 21.
taxpayers). However, there may be an exception if you are living
• Form 1040-PR, line 11.
out of the country. See Pub. 54 for more information.
• Form 1040-SS, line 11.
Filing Your Tax Return
If you and your spouse each filed a separate Form 4868 but later
file a joint return for 2014, 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.
Do not attach a copy of Form 4868 to your return.
If you and your spouse jointly file Form 4868 but later file
separate returns for 2014, you can enter the total amount paid with
Interest
Form 4868 on either of your separate returns. Or you and your
You will owe interest on any tax not paid by the regular due date of
spouse can divide the payment in any agreed amounts.
your return, even if you qualify for the 2-month extension because
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - Department Of The Treasury - 1997
Financial
Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2016
Financial
Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2017
Financial
Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2013
Financial
Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2015
Financial
Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2012
Financial
Form 4868 - Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return - 2016
Financial
Related Categories
Parent category: Financial