J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

46.3 Applying for an Extension

If you cannot file your return on time, apply by the due date of the return for an extension of time to file. Send the extension request on Form 4868 to the Internal Revenue Service office with which you file your return.

Automatic filing extension.

You may get an extension without waiting for the IRS to act on your request. You receive an automatic six-month extension for your 2012 return if you file Form 4868 by April 15, 2013. The extension gives you until October 15, 2013 to file your return. A late filing penalty will not be imposed if you fail to submit a payment with Form 4868 provided you make a good faith estimate of your liability based upon available information at the time of filing. However, although the extension will be allowed without a payment, you will be subject to interest charges and possible penalties (discussed below) on 2012 taxes due after April 15, 2013.

You may file Form 4868 electronically using tax preparation software or your tax preparer may file it electronically for you. You may use a credit card or debit card (a fee will be charged) to make a tax payment or you can make a payment through the Electronic Federal Tax Payment System (EFTPS); for details go to www.irs.gov/e-pay. When you pay by credit or debit card, or EFTPS, you get a confirmation number that you should keep for your records.

When you file your return within the extension period, you enter on the appropriate line of the return any tax payment that you ...