Form 4868 extends Forms 1040, 1040-SR, 1040-NR and 1040-SS. For most 2026 returns, Form 4868 is due April 15, 2027, and the extended return is due October 15, 2027. No reason is needed.
The IRS charges nothing for the extension.
Form 4868 does not give you more time to pay. It needs a good-faith estimate of your total tax, and an estimate the IRS later finds unreasonable voids the extension. For most people, tax you owe is still due April 15, with interest on any amount paid later. You may also owe a late payment penalty on the unpaid tax.
Form 4868 covers only your individual return, which includes a sole proprietor’s Schedule C. Partnerships and corporations extend their returns with Form 7004.
A state return follows that state’s own extension rules. California gives individuals the same six months automatically. New York uses its own Form IT-370, not the federal form, and requires full payment of the estimated tax.
Sources
- IRS, Form 4868 (2025), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
- IRS, Get an extension to file your tax return
- 26 U.S.C. § 6072, Time for filing income tax returns
- 26 U.S.C. § 7503, Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- California Franchise Tax Board, Extension to file
- New York State Department of Taxation and Finance, Instructions for Form IT-370
Reviewed and updated September 2026. General information, not advice for your situation.