Mailing Addresses for 2023 Form 4868 Extending 1040 and 1040SR April 15, 2024, Due Date

Three options for requesting an automatic extension of the due date of Monday, April 15, 2024, for filing 2023 federal individual income tax return forms 1040 and 1040SR are available, as stated on 2023 Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return (URL: https://www.irs.gov/pub/irs-pdf/f4868.pdf). The extension request must be made on or before Monday, April 15, 2024.

Note: The observance of Patriots' Day on Monday, April 15, in 2024 has necessitated the designation of Wednesday, April 17, as Tax Day for federal filers in Maine and Massachusetts. Hence, filers in Maine and Massachusetts have a due date of April 17 for filing 1040 and 1040-SR returns and for filing Form 4868. Patriots' Day is celebrated annually in the two New England states on the third Monday in April. In 2024, the third Monday in April falls on April 15.

One of the three options for Form 4868 entails filing in paper format. Including full or partial payment of the estimated tax due with Form 4868 is optional.

Another option allows for filing Form 4868 electronically. Electronic filing involves accessing IRS e-file through the taxpayer's tax software or through a tax professional who uses e-file.

A third option's feature of an electronic payment eliminates filing Form 4868. Electronic payment of all or part of the estimated tax amount activates an automatic extension. "You can pay online with a direct transfer from your bank account using Direct Pay; the Electronic Federal Tax Payment System; a digital wallet such as Click to Pay, PayPal, and Venmo; cash; or a debit or credit card. You can also pay by phone using the Electronic Federal Tax Payment System or by debit or credit card" (Form 4868, "How to Make a Payment: Making Payments Electronically").

Six IRS centers process taxpayer paper requests for extending the April 15, 2024, due date on forms 1040 and 1040SR. Three centers accepting payment-enclosed forms 4868 are located in Louisville, Kentucky; Charlotte, North Carolina; and Cincinnati, Ohio. Three centers processing payment-less forms 4868 are sited in Kansas City, Missouri; Austin, Texas; and Ogden, Utah.

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"Where To File a Paper Form 4868," Form 4868 page 4: via U.S. Department of the Treasury Internal Revenue Service (IRS) @ https://www.irs.gov/pub/irs-pdf/f4868.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 1040 U.S. Individual Income Tax Return." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f1040.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 1040-NR U.S. Nonresident Alien Income Tax Return." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f1040nr.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 1040-PR Declaración de Impuestos Federal sobre el Trabajo por Cuenta Propria (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f1040pr.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 1040-SR U.S. Tax Return for Seniors." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f1040s.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 2555 Foreign Earned Income." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f2555.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 4563 Exclusion of Income for Bona Fide Residents of American Samoa." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f4563.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f4868.pdf

U.S. Department of the Treasury Internal Revenue Service. Tax Guide 2022 for Individuals: Your Federal Income Tax for Individuals for Use in Preparing 2022 Returns. Publication 17. Catalog Number 10311G. Washington DC: U.S. Government Printing Office (GPO), Mar 18, 2024.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/p17.pdf

U.S. Department of the Treasury Internal Revenue Service. Tax Guide for Individuals With Income From U.S. Possessions for Use in Preparing 2023 Returns. Publication 570. Catalog Number 15118B. Washington DC: U.S. Government Printing Office (GPO), Mar 6. 2024.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/p570.pdf

U.S. Department of the Treasury Internal Revenue Service. Tax Year 2023 1040 (and 1040-SR) Instructions. Washington DC: U.S. Government Publishing Office (GPO), Dec. 27, 2023.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/i1040.pdf