When requesting an automatic extension of time to file your U.S. individual income tax return using Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, you must estimate your tax liability and pay any amount you expect to owe by the original due date of your return (generally April 15 for calendar-year taxpayers). An extension of time to file is not an extension of time to pay.
Payment Options With an Extension
The IRS provides several electronic payment methods that can be used to submit a payment with your extension request:
- IRS Direct Pay: You may make a payment directly from your checking or savings account through the IRS Direct Pay system.
- Electronic Federal Tax Payment System (EFTPS): You may use EFTPS to schedule and make federal tax payments from your bank account.
- Debit or Credit Card Payments: You may pay using a debit or credit card through IRS-approved payment processors.
- IRS Online Account: Taxpayers may also submit payments through their IRS online account, if available.
Payment as an Extension Request
- A payment made electronically by the original due date may serve as a request for an extension if the taxpayer indicates that the payment is for an extension of time to file. In such cases, Form 4868 is not required.
Important Notes
- An extension of time to file Form 4868 extends the filing deadline (generally to October 15), but it does not extend the time to pay tax due.
- To avoid interest and penalties, taxpayers should pay at least their estimated tax liability by the original due date.
- Any unpaid tax after the original due date is subject to interest, and may also be subject to failure-to-pay penalties.
- Electronic payments generally generate a confirmation number, which should be retained as proof of payment.
Source:
Form 4868 (2025)
Form 2350 (2025)
Disclaimer: Always verify details with the current year’s official IRS forms and instructions from the Federal or State Department of Revenue. For complex tax situations, consult a CPA or tax attorney.