You can file for a free tax extension from the Internal Revenue Service (IRS) with Form 4868, either on paper or online. The IRS does not require that you have a good reason for the extension, just that you file the appropriate paperwork on time. The deadline for filing for your extension is that day your tax return would have otherwise been due, usually April 15, unless April 15 falls on a weekend or holiday.

Form 4868

To complete form 4868, you need to have the identifying information for yourself and, if filing a joint return, your spouse. In addition, you must make a reasonable estimate of what your tax liability will be when you eventually file your tax return and make an estimated payment if needed. To figure out how much you should pay when you file your form 4868, subtract the amount of money you have had withheld for federal income taxes throughout the year from your estimated tax liabilities. You must remember that while the IRS will freely give you a tax extension for filing your return, you still have to pay on time. Filing the form 4868 will make your return due Oct. 15.

Out of the Country Exception

If you are considered to be out of the country by the IRS when your tax return is due, you will receive an automatic two-months extension, making your return due by June 15. The IRS considers you to be out of the country if are a U.S. citizen or permanent resident but you live and work outside of the U.S. and Puerto Rico or if you are serving in the military overseas. If need the full six-month extension offered by the form 4868, you can still file the form 4868, which will make your tax return due Oct. 15.

Additional Extensions

In most cases, the IRS will not grant an additional extension beyond the extension freely given by filing Form 4868. However, if you are out of the country as defined in by the IRS, you may be able to get an additional two months' extension beyond the automatic extension that is guaranteed with the Form 4868. Requesting this extension is done after you have previously filed the form 4868. To request this extension, you must write a letter to the IRS detailing your reasons for needing the extra time. The letter should be sent to: Internal Revenue Service Center Austin, TX 73301-0215 USA If you are approved for this extension, you will have until Dec. 15 to file your tax return.

Source:

IRS: Extension of Time to File Your Tax Return

IRS: Additional Extension of Time for Taxpayers Out of the Country

More Information:

IRS: Form 4868