Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return (Page 2 of 4) in pdf

Form 4868 (2015)

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 18, 2016 (April 19, 2016, if you live in Maine

owe interest.

or Massachusetts). Fiscal year taxpayers file Form 4868 by the

Late Payment Penalty

original due date of the fiscal year return.

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 are out of the country and a U.S. citizen or

estimated tax) not paid by April 18, 2016. It is charged for each

resident, you are allowed 2 extra months to file your return and pay

month or part of a month the tax is unpaid. The maximum penalty is

any amount due without requesting an extension. Interest will still

25%.

be charged, however, on payments made after the regular due date,

The late payment penalty will not be charged if you can show

without regard to the extension. For a calendar year return, this is

reasonable cause for not paying on time. Attach a statement to

June 15, 2016. File this form and be sure to check the box on line 8

your return fully explaining the reason. Do not attach the statement

if you need an additional 4 months to file your return.

to Form 4868.

If you are out of the country and a U.S. citizen or resident, you

You are 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 at least 90% of your actual

residence or physical presence tests. If you do not expect to meet

2015 tax liability is paid before the regular due date of your return

either of those tests by the due date of your return, request an

through withholding, estimated tax payments, or payments made

extension to a date after you expect to meet the tests by filing Form

with Form 4868.

2350, Application for Extension of Time To File U.S. Income Tax

Late Filing Penalty

Return.

A late filing penalty is usually charged if your return is filed after the

You are out of the country if:

due date (including extensions). The penalty is usually 5% of the

• You live outside the United States and Puerto Rico and your main

amount due for each month or part of a month your return is late.

place of work is outside the United States and Puerto Rico, or

The maximum penalty is 25%. If your return is more than 60 days

• You are in military or naval service on duty outside the United

late, the minimum penalty is $135 (adjusted for inflation) or the

States and Puerto Rico.

balance of the tax due on your return, whichever is smaller. You

If you qualify as being out of the country, you will still be eligible

might not owe the penalty if you have a reasonable explanation for

for the extension even if you are physically present in the United

filing late. Attach a statement to your return fully explaining your

States or Puerto Rico on the regular due date of the return.

reason for filing late. Do not attach the statement to Form 4868.

For more information on extensions for taxpayers out of the

How To Claim Credit for Payment Made With This Form

country, see Pub. 54, Tax Guide for U.S. Citizens and Resident

When you file your 2015 return, include the amount of any payment

Aliens Abroad.

you made with Form 4868 on the appropriate line of your tax return.

Form 1040NR or 1040NR-EZ filers. If you cannot file your return by

The instructions for the following line of your tax return will tell

the due date, you should file Form 4868. You must file Form 4868

you how to report the payment.

by the regular due date of the return.

• Form 1040, line 70.

If you did not receive wages as an employee subject to U.S.

income tax withholding, and your return is due June 15, 2016,

• Form 1040A, line 46.

check the box on line 9.

• Form 1040EZ, line 9.

Total Time Allowed

• Form 1040NR, line 66.

• Form 1040NR-EZ, line 21.

Generally, we cannot extend the due date of your return for more

than 6 months (October 17, 2016, for most calendar year

• Form 1040-PR, line 11.

taxpayers). However, there may be an exception if you are living

• Form 1040-SS, line 11.

out of the 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 2015, enter the total paid with both Forms 4868

on the appropriate line of your joint return.

You can file your tax return any time before the extension expires.

If you and your spouse jointly file Form 4868 but later file

Do not attach a copy of Form 4868 to your return.

separate returns for 2015, you can enter the total amount paid with

Interest

Form 4868 on either of your separate returns. Or you and your

spouse can divide the payment in any agreed amounts.

You will owe interest on any tax not paid by the regular due date of

your return, even if you qualify for the 2-month extension because

Application For Automatic Extension Of Time To File U.s. Individual Income Tax Return Page 2

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