Extension of Time to File Form 1040 U.S. Individual Income Tax Return 1 Automatic Extension EXAMPLE: If your return is due on April 15, 2026, you will have until October 15, 2026, to file. CAUTION: If you do not pay the tax due by the regular due date (April 15 for most taxpayers), you will owe interest. You may also be charged penalties, discussed later. How to get the automatic extension. When to file Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. When you file your tax return.
You may be able to get an extension of time to file your return. There are three types of situations where you may qualify for an extension.
If you can not file your 2025 return by the due date, you may be able to get an automatic 6-month extension of time to file.
You can get the automatic extension with Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return by using 1 of the 2 methods described below:
There are two ways you can use e-file to get an extension of time to file. Complete Form 4868 to use as a worksheet. If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. If you e-file Form 4868 to the IRS, do not send a paper Form 4868.
You can get an extension of time to file by filing a paper Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. If you are a fiscal year taxpayer, you must file a paper Form 4868. Mail it to the address shown in the form instructions. For more information, see Form 4868.
You must request the automatic extension by the due date for your return. You can file your return any time before the 6-month extension period ends.
Enter any payment you made related to the extension of time to file on Schedule 3 (Form 1040), line 10.
2 Individuals Outside the United States Married taxpayers. How to get the extension. Extensions beyond 2 months. No further extension.
You are allowed an automatic 2-month extension, without filing Form 4868 (until June 15, 2026, if you use the calendar year), to file your 2025 return and pay any federal income tax due if:
However, if you pay the tax due after the regular due date (April 15 for most taxpayers), interest will be charged from that date until the date the tax is paid.
If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. See Individuals Serving in Combat Zone, later, for special rules that apply to you.
If you file a joint return, only one spouse has to qualify for this automatic extension. If you and your spouse file separate returns, the automatic extension applies only to the spouse who qualifies.
To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. (See the situations listed under (2), earlier.)
If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. File Form 4868 and check the box on line 8.
An extension of more than 6 months will generally not be granted. However, if you are outside the United States and meet certain tests, you may be granted a longer extension. For more information, see Filing and Payment Due Dates in Pub. 54.
3 Individuals Serving in Combat Zone Combat zone. Extension period. Qualified hospitalization.
The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces.
A combat zone is any area the President of the United States designates by executive order as an area in which the U.S. Armed Forces are engaging or have engaged in combat. An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by executive order. For purposes of the automatic extension, the term “combat zone” includes the following areas.
See Pub. 3 for more detailed information on the locations comprising each combat zone. Pub. 3 also has information about other tax benefits available to military personnel serving in a combat zone.
The deadline for filing your return, paying any tax due, filing a claim for refund, and taking other actions with the IRS is extended in two steps. First, your deadline is extended for 180 days after the later of:
Second, in addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. For example, you have 3½ months (January 1–April 15) to file your tax return. Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. See How Much Extra Time Do These Extensions Give Me? in Pub. 3 for more information.
The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation.
The hospitalization must be the result of an injury received while serving in a combat zone or a contingency operation. Qualified hospitalization means:
See Pub. 3 for more information on qualified hospitalizations.