The Internal Revenue Service (IRS) has set April 15 as the official federal tax filing deadline for most individual taxpayers for the 2025 tax year.
This deadline applies to those who use the regular calendar year for reporting income. For many Americans, getting all tax forms, deductions and documents ready by mid‑April may prove challenging, and that’s where IRS Form 4868 will come into play.
What is the Form 4868?
Form 4868, officially titled the ‘Application for Automatic Extension of Time To File US Individual Income Tax Return’, allows taxpayers to request an automatic six‑month extension to file their federal income tax return.
If successfully filed by the original due date, this extension moves the deadline from April 15 to October 15.
However, it’s important to understand that this extension applies only to filing the tax return, not to paying any tax owed.
Taxpayers must still pay their estimated tax bill by April 15 to avoid interest and penalties.
To use Form 4868, taxpayers must submit it to the IRS before the April deadline. Filing can be done in several ways: electronically using IRS‑approved e‑file providers, through approved tax software, or by paper mail.
Many people also qualify for an automatic extension simply by making an electronic tax payment designated as an extension payment through systems like IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS).
When should you not file Form 4868?
Filing Form 4868 doesn’t make sense if you’re putting off your return because you can’t afford the tax bill, according to Nerdwallet.com. A tax extension request wouldn’t give you more time to figure out that payment, so the longer you wait to file or pay after Tax Day passes, the more interest and penalties accumulate.
Unpaid tax to accrue interest after April 15
While the extension will give extra time to complete and file tax paperwork, it won’t shield taxpayers from financial consequences if they owe money and don’t pay on time. Any unpaid tax after April 15 will accrue interest and may also be subject to a failure‑to‑pay penalty.
Likewise, if a returnfiled late without an extension, taxpayers will face a failure‑to‑file penalty in addition to potential interest charges.