What's New on Form 4868

The 2026 Form 4868

The IRS usually posts the next year's Form 4868 in December or January. Until it's out, the free form here can't file a 2026 extension. When it's posted, we compare it line by line with the 2025 form, update every guide that changed, and list the changes here.

2025 form: mailing addresses changed

If you mailed a Form 4868 with a payment in an earlier year, check the address again. Comparing the 2024 and 2025 forms:

• The Cincinnati payment box is gone. The 2024 form sent payments from many states to P.O. Box 802503, Cincinnati, OH 45280-2503. On the 2025 form those states use P.O. Box 931300, Louisville, KY 40293-1300.
• Arizona, Arkansas, New Mexico and Oklahoma are one group now, paying to Louisville and filing without a payment to Austin.
• Pennsylvania joined the large eastern group, paying to Louisville and filing without a payment to Kansas City.

Our lookup uses the current table. Where to mail Form 4868.

2025 form: paying electronically comes first

The 2024 form had a full "Pay by Check or Money Order" section. The 2025 form replaces it with "How To Make a Payment," which says the IRS recommends paying electronically and lists Direct Pay, your IRS online account, EFTPS, cards and digital wallets. You can still mail a check with a paper Form 4868: the IRS check payment page says to make it payable to "U.S. Treasury" and write your name, address, phone, SSN, the tax year and the form number on it, without stapling it. Paying online as your extension.

2025 form: other changes

• Disaster relief note. If you were affected by a disaster, you may have more time to file Form 4868 (IRS.gov/DisasterRelief).
• Minimum late-filing penalty for a return more than 60 days late: $525 or the tax due, whichever is smaller, up from $510.
• Dates: June 15, 2026 for people abroad and 1040-NR filers without U.S. wages (the 2024 form's date was June 16, 2025, because June 15 fell on a Sunday).
• Form 1040-SS line references changed to match the revised Form 1040-SS.
• Wording: "regular due date" became "due date" throughout. The rules didn't change.

What didn't change

• Nine lines, no signature, no reason needed.
• 6 more months for most people; June 15 rules for people abroad and 1040-NR filers without U.S. wages.
• Paying online and marking it as an extension still replaces the form.
• An extension still doesn't extend the time to pay.