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 2025 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), January 13, 2026.
- 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), February 26, 2026.
- Available via IRS @ https://www.irs.gov/pub/irs-pdf/p570.pdf
U.S. Department of the Treasury Internal Revenue Service. Tax Year 2025 1040 (and 1040-SR) Instructions. Washington DC: U.S. Government Publishing Office (GPO), January 2, 2026.
- Available via IRS @ https://www.irs.gov/pub/irs-pdf/i1040.pdf
Comments
For U.S. citizens and resident aliens abroad who are considering an extension on filing 2025 individual income tax returns (forms 1040, 1040SR): You might not be required to file form 4868.
As stated on the "U.S. citizens and resident aliens abroad – Automatic 2-month extension of time to file" page in the IRS website's File > International Taxpayers section:
"You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U.S. citizen or resident alien, and on the regular due date of your return:
You are living outside of the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or
You are in military or naval service on duty outside the United States and Puerto Rico."
(https://www.irs.gov/individuals/inter...)
For individual income tax return filers who do not wish to figure their tax: If you prefer for the IRS to compute your tax on 2025 forms 1040 or 1040SR that you are not filing by April 15, 2026, you do not have to file Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.
"Don’t file Form 4868 if you want the IRS to figure your tax," according to "General Instructions" (page 1) on Form 4868 (https://www.irs.gov/pub/irs-pdf/f4868...).
For individual income tax return filers who do not wish to figure their tax: If you prefer for the IRS to compute your tax on forms 1040 or 1040SR, you do not have to file Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return.
"Don’t file Form 4868 if you want the IRS to figure your tax," according to "General Instructions" (page 1) on Form 4868 (https://www.irs.gov/pub/irs-pdf/f4868...).
For those filing Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return:
You do not have to give a reason for filing Form 4868. There is no space on the brief form for explanations.
"You don’t have to explain why you’re asking for the extension. We’ll contact you only if your request is denied," according to "General Instructions" (page 1) on Form 4868 (https://www.irs.gov/pub/irs-pdf/f4868...).
Form 4868 comprises two parts.
Part I "Identification" (lnes 1-3) asks for name and address.
Part II "Individual Income Tax" (lines 4-9) asks:
4 Estimate of total tax liability for 2025.
5 Total 2025 payments.
6 Balance due. Subtract line 5 from line 4.
7 Amount you’re paying
8 Check here if you’re “out of the country” and a U.S. citizen or resident.. . . . . . .
9 Check here if you file Form 1040-NR and didn’t receive wages as an employee subject to U.S. income tax withholding.
For those filing Form 4868 Application for Automatic Extension of Time To File U.S. Individual Income Tax Return:
You do not have to give a reason for filing Form 4868. There is no space on the brief form for explanations.
"You don’t have to explain why you’re asking for the extension. We’ll contact you only if your request is denied," according to "General Instructions" (page 1) on Form 4868 (https://www.irs.gov/pub/irs-pdf/f4868...).
Form 4868 comprises two parts.
Part I "Identification" (lnes 1-3) asks for name and address.
Part II "Individual Income Tax" (lines 4-9) asks:
4 Estimate of total tax liability for 2025.
5 Total 2025 payments.
6 Balance due. Subtract line 5 from line 4.
7 Amount you’re paying
8 Check here if you’re “out of the country” and a U.S. citizen or resident.. . . . . . .
9 Check here if you file Form 1040-NR and didn’t receive wages as an employee subject to U.S. income tax withholding.