Tax center
Filing extensions
An extension gives you more time to file your return — but not more time to pay. Here's what you need to know before the deadline.
What an extension does and doesn't do
✓ An extension does…
- Move your filing deadline by 6 months automatically
- Prevent a failure-to-file penalty (5% per month, up to 25%)
- Give you time to gather documents, wait for K-1s, or complete complex returns
- Apply to the return itself — not separately to each form or schedule
✗ An extension does not…
- Move your payment deadline — taxes owed are still due on the original date
- Stop interest from accruing on unpaid amounts from the original due date
- Stop the failure-to-pay penalty (0.5% per month) if tax is unpaid
- Extend state filing deadlines (each state has its own rules)
- Extend FBAR (FinCEN 114) — though FBAR has its own automatic extension to Oct 15
Extension types by filer
Individual income tax
S corp & partnership returns
C corporation return
Overseas filer automatic extension
Additional extension for expats
Extension to qualify for FEIE
How to file an extension
Pay what you estimate you owe via Direct Pay
The simplest approach: go to IRS Direct Pay, select "Extension" as the payment type, and make a payment. Doing this automatically registers your extension with the IRS — no separate form submission required. Any amount, including $0, can be submitted this way.
Or file Form 4868 / 7004 electronically
File through your tax software, a paid preparer, or IRS Free File. Electronic filing gives you an immediate confirmation number. The IRS automatically approves all extensions that are timely filed — you don't need to wait for approval before the deadline.
Or mail the paper form (allow extra time)
Paper Forms 4868 or 7004 can be mailed to the address in the form instructions. The envelope must be postmarked by the original due date. Keep a copy and consider certified mail for proof of timely filing.
Pay the remaining balance when you file
When you finish your return before the extended deadline, any remaining balance due should be paid at that time. Interest continues to accrue on unpaid amounts from the original due date — so pay as much as you can estimate upfront.
Don't forget: the extension is for filing, not paying
The most common mistake with extensions: assuming you have until October to pay. You don't. Taxes owed are due on the original deadline (usually April 15). If you pay late, the IRS charges a failure-to-pay penalty of 0.5% per month on the unpaid amount, plus interest at the federal short-term rate + 3%.
If you can't pay in full, pay as much as you can by the original deadline to minimize penalties, and consider applying for a payment plan ↗.
Extension timeline for overseas taxpayers
If you live and work outside the U.S. on the original due date, your extension path looks like this:
Apr 15 — Tax payment due (no extension). Interest accrues from this date on any unpaid amount.
Jun 15 — Automatic 2-month filing extension expires. File Form 4868 by this date if you need more time.
Oct 15 — Extended filing deadline (after Form 4868). This is the last date to file without incurring a failure-to-file penalty.
If you need even more time to qualify for the Foreign Earned Income Exclusion, Form 2350 ↗ can extend your deadline further — but it must be filed before your Oct 15 deadline.
State filing extensions
A federal extension does not automatically extend your state filing deadline. Every state handles this differently:
Many states(including California, New York, and Texas) grant an automatic extension if you file the federal extension — no separate state form required.
Some states require you to file a separate state extension form, or will only honor the federal extension if you attach a copy of Form 4868 to your state return when you file.
A few states have their own shorter or longer extension periods that don't match the federal 6-month window.
Check with your state's tax authority — or our State Tax Resources page — to confirm the rules for your state before the original state deadline.
Frequently asked questions
Dates shown are for 2026 calendar-year filers. Extension procedures and state rules change — always confirm current requirements at irs.gov and with your state tax authority.