How to Request an Extension of Time to Pay From the IRS

The Internal Revenue Service grants an extension for filing and paying taxes to American citizens living outside the United States. Citizens living inside the United States can get an extension for filing, but not for paying. Installment arrangements are available if you owe more taxes than you can afford. You can arrange payment options when you file your income tax return.

• 1

  Take the automatic two-month extension granted by the IRS to file and pay your due taxes from outside of the country under qualifying conditions. File your tax return from your main place of business, or military post outside the United States or Puerto Rico by June 15 and pay any due taxes then. Include a written statement with your tax return that explains whether you are outside of the United States for business purposes or military service.

• 2

  Obtain IRS Form 4868 to request tax extension for filing (see Resources). Fill out the form by typing the requested information on the screen before printing, or print the form and fill it out. Send the tax extension form electronically through efile and pay the fee of at least $1 toward your expected taxes due by phone, or online with a credit card. Or you can mail the form with a check or money order to the office location specified for your area.

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  Request payment options through the electronic federal tax payment system, or EFTPS if your tax return shows that you owe more than you can pay. Enroll in the system by visiting the website (see Resources), by calling 800-316-6541 or by sending Form 966 with your tax return (see Resources). The IRS grants an additional 120 days to pay taxes due without imposing any interest fees or penalties for late payment. Send a partial payment with your tax returns and request the short-term extension. The EFTPS can even set up payment options.

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  Enter into a payment plan with the IRS if you need more than 120 days to pay the taxes due. Your due taxes and penalties must be $25,000 or less to qualify. Procure and fill out an installment agreement request form 9465 (see Resources). Print and mail the form with your return, or send an installment agreement application electronically (see Resources). The form and application ask for your Social Security number, adjusted gross income, amount you can pay now and amount you can afford to pay on a monthly basis as well as which day of the month you prefer to pay.