Form 4868
IRS, Automatic Extension of Time to File
A short application that extends the time to file Form 1040 or 1040-NR, though not the time to pay any tax due.
What is Form 4868?
Form 4868 gives an automatic extension of the filing date with no reason needed. For Americans in the UK it usually works alongside the automatic extension already available to filers abroad. It moves the paperwork date only, so any tax owed still accrues interest from the original due date.
Extending the filing date from overseas
The standard due date is 15 April. Filing Form 4868 by then extends the return to 15 October.
A filer who lives outside the US on the original date already has until 15 June, and can file Form 4868 by that later date to reach 15 October. The extension can also be obtained by making an electronic payment and indicating that it is for an extension, without a separate form.
The extension covers filing only. Tax not paid by 15 April carries interest from that date, and a late payment penalty can also apply to any balance not paid by the original deadline. The penalty for filing late is usually larger than the one for paying late, so filing the extension on time is worth doing even when payment cannot be made in full. An estimate of the liability should be made first.
Extensions interact with the UK calendar. Many UK residents wait for their Self Assessment figures before finalising the US return, and the October date gives time for that. Someone who expects to qualify for the foreign earned income exclusion only once a presence period ends uses a different form, Form 2350. The IRS may also grant a further discretionary extension to taxpayers abroad on written request, although it is not automatic.
At a glance
- The IRS, electronically or on paper
- Filed with
- 15 April, or 15 June for filers abroad
- Due
- 15 October
- Extends filing to
- The time to pay tax owed
- Does not extend
Figures are for the tax year stated in the official instructions linked below.
How we handle it
- Individual Tax Returns
US federal returns for Americans living in the UK and British nationals with US income, prepared with the UK figures in view.
- Multi-State Tax Filing
State income tax returns for people who have moved abroad, earn income in several states, or run a business with a US footprint.
- Cross-Border Tax
US and UK returns prepared together from one set of workpapers, so credits, tax years and exchange rates line up across both.
Where people go wrong
The Form 4868 errors we correct most often.
Who files it
- UK residents waiting for Self Assessment figures before finishing the US return
- Filers expecting late information such as partnership schedules or fund statements
- Nonresidents with a Form 1040-NR who need more time to gather records
- Anyone who cannot finish by the standard date but wants to limit penalties
01
Treating the extension as extra time to pay rather than extra time to file
02
Missing the extension deadline and then filing after the automatic abroad date
03
Using Form 4868 when Form 2350 is the right form for the exclusion
04
Assuming the extension also covers state returns, which have their own rules
Why US UK Tax Returns
Every form is prepared against the official instructions, and every position on it is one we can point to in the Code, the treaty or HMRC's guidance.
One File
US and UK returns prepared in the same engagement and reconciled line by line.
Primary Sources
Every position traced to the Code, the treaty, IRS instructions or HMRC guidance.
Scope First
Returns, forms, years and fee agreed in writing before work begins.
The Same People
The team that files this year carries the elections and credits into the next.
Questions we are asked
I live in Manchester. Do I need to file Form 4868 at all?
Not to reach 15 June, because living outside the US on the due date gives that extension automatically. A statement is attached to the return explaining that the filer qualifies. If more time is needed beyond that, Form 4868 filed by 15 June extends the return to 15 October. Interest on unpaid tax still runs from 15 April in both cases.
Does Form 4868 extend my FBAR too?
No, and it does not need to. The FBAR is filed with FinCEN and has its own timetable: 15 April, extended automatically to 15 October, with no request required. Form 8938, on the other hand, is part of the tax return and so follows whatever filing date applies to the return, including any Form 4868 extension.
What if I expect to owe tax but cannot work out how much?
A reasonable estimate should be paid with the extension or by the original due date. Interest and any late payment penalty then run only on the shortfall. For UK residents, the credit for UK tax usually reduces the US balance substantially, so a rough foreign tax credit calculation is often enough to estimate whether anything is owed at all. The final figures come through on the return.
Primary sources
What this page says is drawn from the official material below. Read it yourself; we would rather be checked than trusted.
Last reviewed
From the Blog
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