IRS Form 4868 Instructions for
2025 Tax Year

Step-by-Step Instructions to Complete
Form 4868

IRS Form 4868 has two parts:

• Part-I: Identification
• Part-II: Individual Income Tax

Part-I: Identification

• Line 1: Name and Address

  Enter your name and mailing address. If you are filing a joint return, provide the same details for your spouse.

  • If your name has changed since your last return, notify the Social Security Administration before filing Form 4868.
  • If your mailing address has changed, submit Form 8822, Change of Address, before before filing Form 4868.

• Lines 2 and 3: Social Security Number

  Enter your Social Security Number (SSN) on Line 2. If you are filing jointly, enter your spouse's SSN on Line 3. If you are filing Form 1040-NR as an estate or trust, enter your Employer Identification Number (EIN) instead of an SSN on line 2.

Part-II: All Filers Must Complete This Part

• Line 4: Estimate of Total Tax Liability for 2025

  Enter the total tax liability you expect to report on your 2025 personal income
  tax return.

  • Form 1040, 1040-SR, or 1040-NR, Line 24
  • Form 1040-SS Part I, Line 7

  If you do not have a tax liability, enter "0" on Line 4.

• Line 5: Estimate of Total Payments for 2025

  Enter the total estimated payments that you expect to report on your personal income return for the 2025 tax year.

  • Form 1040, 1040-SR, or 1040-NR, line 33 (excluding Schedule 3, Line 10)
  • Form 1040-SS, Part I, Line 12 (excluding Part I, Line 11b).
• Line 6: Balance Due

  Enter your total unpaid tax balance due for the corresponding tax year. Subtract Line 5 (Total Payments) from Line 4 (Total Tax Liability) and enter the amount. If Line 5 is greater than Line 4, enter “0” on Line 6.

• Line 7: Amount You’re Paying with Your Tax Extension

  Enter the amount of taxes you are paying with this extension request. You can still receive an extension even if you do not pay the full amount due. However, paying as much as possible helps reduce interest and potential late payment penalties.

• Line 8: Out of the Country

  Check this box if you were outside the United States and Puerto Rico on the regular tax filing deadline.

  A taxpayer qualifies if:

  • Their main place of work is outside the U.S., or
  • They are serving in the military outside the U.S.

  Out-of-the-Country - What Does
  it Mean

  A taxpayer is considered “Out of the Country” if they meet one of the following conditions:

  • They live outside the United States and Puerto Rico, and their main place of work is also outside the United States and Puerto Rico, or
  • They are serving in the military or naval service on duty outside the United States and Puerto Rico.

  Even if the taxpayer is physically present in the United States or Puerto Rico on the regular tax return due date, they may still qualify as Out of the Country if they meet the criteria
  listed above.

• Line 9: Form 1040-NR Filers

  Check this box if:

  • You did not receive wages subject to U.S. income tax withholding, and
  • Your tax return due date is June 15, 2026.

Deadline to File Form 4868 for the 2025
Tax Year

Generally, the deadline to file Form 4868 is the same as the original deadline for the tax form for which you’re requesting an extension.

For example, if you need to file an extension for Form 1040, the deadline is April 15, 2026.

Click here to find out the specific deadline for your extension forms.

How to File Form 4868?

Form 4868 can be filed either on paper or electronically. However, the IRS encourages individuals or sole proprietors to choose e-filing for better, quicker, and more efficient processing.

If you choose to file your extension form on paper, you must complete all the necessary information, print it, and send it to the appropriate mailing address to the IRS via email.

Follow these simple steps to complete your personal tax extension:

• Enter your basic information.
• Select Form 4868 and choose the return you need an extension for.
• Provide your estimated tax payment details.
• Review your information and transmit the form to the IRS.

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