[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-302160-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-302160-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","instructions-for-filing-extensions-tax-season-2026-form-4868","Instructions for Filing Extensions Tax Season 2026 - Form 4868","","Instructions explain who should file Form 4868, Application for Automatic Extension of Time, when a complete and accurate 2025 tax return cannot be filed by the April 15, 2025 deadline (midnight EST). It outlines why an extension is helpful to avoid late filing penalties, the key filing deadline for the return (October 15), and important limits such as interest continuing on unpaid taxes. Guidance also covers situations involving missing SSN/ITIN and the process options for clients and staff.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/instructions-for-filing-extensions-tax-season-2026-form-4868/302160/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-filing-extensions-tax-season-2026-form-4868/302160.png","ImageObject",442,249,{"name":42,"@type":43},"Sage","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"Who is required to file Form 4868 for an extension?","Question",{"text":62,"@type":63},"Any taxpayer who cannot file a complete and accurate 2025 tax return by midnight EST on April 15, 2025 should file an extension using Form 4868.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What does Form 4868 prevent, and what does it not prevent?",{"text":67,"@type":63},"An extension prevents the late filing penalty from being applied before Wednesday, October 15, but it does not prevent interest on any taxes owed from accruing beginning on April 15.",{"name":69,"@type":60,"acceptedAnswer":70},"What assistance options are available during Tax Season 2026 for Form 4868?",{"text":71,"@type":63},"Option 1 allows clients to complete and mail the form themselves. Option 2 lets the Tax Program complete only the basic information section, without providing estimates of tax liability.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},302160,1790471014,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},687197207057,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Instructions for Helping Clients File Extensions Who should file Form 4868, Application for Automatic Extension of Time?  \nAny taxpayer who cannot file a complete and accurate 2025 tax return by midnight EST on April 15, 2025 should file an extension. This could be because the taxpayer is missing income documents, the spouse is unavailable to sign, the tax return is out of scope, etc.  \nWhy should a client file Form 4868?  \nFiling for an extension prevents the taxpayer from receiving a late filing penalty. No reason is needed to file for an extension; anyone who files Form 4868 is automatically granted an extension to file that is good for 6 months. Taxpayers with an extension must submit their tax return by Wednesday, October 15.  \nNote: The extension will prevent the late filing penalty from being applied before Wednesday, October 15. It does not prevent interest on any taxes owed from accruing beginning on April 15.  \nSome tax credits require that the recipient have a valid SSN/ITIN by the due date of the return (including extensions), so it is a good idea to request an extension (even when the TP is getting a refund) if anyone on the return will not have a valid SSN or ITIN by April 15.  \nTax Season 2026 Options for Filing an Extension for 2025 Tax Returns  \nOption 1: Clients complete Form 4868 themselves to mail in.  \n• The taxpayer can access the form from IRS.gov at [https://www.irs.gov/pub/irs](https://www.irs.gov/pub/irs)pdf/f4868 . pdf ; or  \n• They can come to the Tax Centers without an appointment to pick up a blank form to fill out and mail themselves.  \nOption 2: The Tax Program assists the taxpayer in completing Form 4868. The Tax Program will complete only the basic information section. We will not provide estimates of tax liability.  \n• The taxpayer may come to the Tax Centers without an appointment; and  \n• They must bring their photo ID and Social Security card or ITIN document (and for their spouse if filing jointly) .  \nHow to Assist the Taxpayer in Completing Form 4868  \n• Collect the taxpayer’s photo ID and SS card or ITIN document (The spouse for a joint return does not have to be present, but the taxpayer must still bring the spouse’s photo ID and proof of SSN or ITIN. )  \nNote: If the taxpayer is a Drop-Off client with an existing Hub ticket, check the ticket for the scan of their SSN/ITIN document and ask for the photo ID to do a visual verification.  \n• Use a printed Form 4868 or type directly into the online form at [https://www.irs.gov/pub/irs-pdf/f4868.pdf](https://www.irs.gov/pub/irs-pdf/f4868.pdf).  \nNote: No extensions will be prepared in TaxSlayer.  \n• Complete Boxes 1-3 using taxpayer information from SSNs, ITINs, and IDs.  \nIf one of the spouses is an ITIN applicant, write “ITIN TO BE REQUESTED” in place of the SSN/ITIN.  \n• Give the completed Form 4868 to the taxpayer. Instruct the taxpayer to mail to the appropriate address (see below) . Explain that an extension to file is not an extension to pay any balance due.  \nMailing Form 4868  \nThe taxpayer should keep one copy of the completed Form 4868 for their records.  \n• If the taxpayer is mailing Form 4868 without payment:  \nInternal Revenue Service  \nAustin, TX 73301-0045  \n• If the taxpayer is mailing Form 4868 with payment:  \nInternal Revenue Service  \nP.O. Box 1302  \nCharlotte, NC 28201-1302","cbCaiqHfMGDpZQrl","https://ap.wps.com/l/cbCaiqHfMGDpZQrl","pdf",267284,"English","# Who should file Form 4868?\n## When and why to file\n# Tax Season 2026 options\n## Option 1: Client completes Form 4868\n## Option 2: Tax Program assists with Form 4868\n# How to assist in completing Form 4868\n## Document collection and verification\n## Completing boxes 1-3 and handling ITIN applicants\n# Mailing instructions for Form 4868\n## Mailing without payment\n## Mailing with payment","[{\"question\":\"Who is required to file Form 4868 for an extension?\",\"answer\":\"Any taxpayer who cannot file a complete and accurate 2025 tax return by midnight EST on April 15, 2025 should file an extension using Form 4868.\"},{\"question\":\"What does Form 4868 prevent, and what does it not prevent?\",\"answer\":\"An extension prevents the late filing penalty from being applied before Wednesday, October 15, but it does not prevent interest on any taxes owed from accruing beginning on April 15.\"},{\"question\":\"What assistance options are available during Tax Season 2026 for Form 4868?\",\"answer\":\"Option 1 allows clients to complete and mail the form themselves. Option 2 lets the Tax Program complete only the basic information section, without providing estimates of tax liability.\"}]","Instructions for Filing Extensions Tax Season 2026 - Form 4868 | PDF",1789789735]