There are three choices for filing Form 4868 (PDF), Application
For Automatic Extension of Time To File U.S. Individual Tax Return: by
computer, or by paying with a credit card through an outside service provider
listed on the form, or by mail. If you file your Form 4868 electronically
you will receive an acknowledgement or confirmation number for your records
and you do not need to send in Form 4868. If you were or are serving
in a combat zone or in a contingency operation, refer to Topic 301 for
more information about extensions. If you need to pay additional taxes, you
may do so through the outside service provider or through e-file.
You can refer to your tax software or tax professional for ways to file
electronically using e-file services. If you wish to make a payment
using the electronic funds withdrawal option, be sure to have a copy of last
year's tax return. You will be asked to provide the Adjusted Gross Income
from the return for taxpayer verification.
You can generally get an extension if you pay part or all of your estimate
of income tax due by credit card. You may pay by phone or Internet through
one of the service providers listed on Form 4868. Each service provider
will charge a convenience fee based on the amount of the tax payment. At the
completion of the transaction, you will receive a confirmation number for
your records.
In addition to filing Form 4868 electronically, you can file Form
4868 by filling out the form and mailing it to the place where you will file
your return.
Please be aware that an extension of time to file is NOT an extension of
time to pay.
The State Government page on the IRS web site also contains information
useful to individuals. Visit the taxation links for each state's site to find
information on individual tax issues, including electronic filing. Click the
following URL to link to the State Government web sites: http://www.irs.gov/businesses/small/article/0,,id=99021,00.html.