Extension of Time to File Your Tax Return

If you need more time to prepare your federal tax return you can file for an extension of time to file.

Note:  An extension of time to file your return does not give you any extension of time to pay your tax liability.

Extensions for Individuals

If you are not able to file your federal individual income tax return by the due date, you may be able to get an automatic 6-month extension of time to file. To do so, you must file Form 4868, Application for Automatic Extension of Time To File U.S. Income Tax Return, by the due date for filing your return (for 2005 returns this is April 17, 2006).

• Total Estimated Tax Liability.  Before you file for an extension you will need to calculate your expected tax liability for 2005.  Use the appropriate tax form and calculate your tax as accurately as possible (estimate the amounts you are not sure of).  Your tax liability is the amount on line 63 of Form 1040, line 38 of Form 1040A or line 10 of Form 1040EZ. 
• Total Payments.  Next total the amount you have already paid.  This will include withholding from wages, interest, retirement income, (Forms W-2, 1099-INT, 1099-MISC, 1099-SSA, etc.), estimated payments made for 2005 and refund amounts you asked to have applied from your 2004 return.   Your total tax payments is the amount on line 71 (excluding line 69) of form 1040, line 43 of form 1040A or line 90 of form 1040EZ. 
• Balance Due.  If your total payments are not greater than your Estimated total tax liability you will need to pay this amount when you file your an extension. 

Special rules may apply if you were:

• Living outside the United States or
• Serving in a combat zone or a qualified hazardous duty area.

Complete instructions and mailing addresses are included with the Form 4868

Form 4868 & Instructions - Application for Automatic Extension of Time To File U.S. Income Tax Return

State Extensions

Many states will grant you an automatic extension if you have filed a federal extension. 

To find your states requirements check your states tax web site. 

You can also go to Filing Information in Publication 17, Your Federal Income Tax, for more information regarding the rules for automatic extensions and filing federal individual income tax returns.