• Form 4868 is used by US citizens and residents who wish to apply for an extension of the tax filing deadline.

  • Taxpayers in the country receive a maximum extension of six months, while those outside the country receive a four-month extension in addition to the two months already received.
  • Filing Form 4868 does not allow for a delay in the payment of due taxes. Payments remain due on the tax deadline date, and interest and penalties will accrue for late payments.