When you make a payment with your extension request (such as with Form 4868 or Form 2350), you must report that payment on your actual tax return to ensure proper credit. The specific location depends on the form you used and your filing status.
Reporting Payment Made With Form 4868
- For Form 1040, 1040-SR, or 1040-NR filers: Report the amount paid with your extension on Schedule 3 (Form 1040), line 10. This line is designated for "Payments Made With Extension Request."
- For Form 1040-SS filers: Report the payment on Part I, line 9 of Form 1040-SS, which is labeled "Payments Made With Extension Request."
Reporting Payment Made With Form 2350
- Form 2350 is used primarily by fiscal year taxpayers or those filing paper returns. If you made a payment with Form 2350, you should report the amount on the appropriate line of your tax return corresponding to "Payments Made With Extension Request."
- For most individual taxpayers, this will be Schedule 3 (Form 1040), line 10, as specified in Publication 3.
Important Notes
- The payment you make with your extension is treated as a payment of tax and will be credited against your total tax liability when you file your return.
- If you paid electronically and indicated the payment was for an extension (e.g., via Direct Pay, credit/debit card, or bank account), you may not need to file Form 4868, and the IRS will automatically process the extension. However, you still need to report the payment on your return.
- Do not include the payment made with the extension on line 5 of Form 4868 (which is for other estimated payments). It should only be reported on the actual tax return.
Source:
Form 4868 (2025)
Publication 3 (2025)
Form 2350 (2025)
Disclaimer: Always verify details with the current year’s official IRS forms and instructions, available at IRS.gov. For complex situations, consult a tax professional or CPA.