Second and Additional Tax Extensions

Tammy Logston
by Tammy Logston, Contributor

Up until tax year 2005, a taxpayer could file Tax Form 4868 and obtain a four-month automatic tax extension.  An additional 2 month tax extension could be obtained by completing Tax Form 2688.  However, effective with tax year 2005, the Internal Revenue Service modified Tax Form 4868, allowing an automatic six-month extension from the April 15th deadline.  With a tax extension, income tax returns are due on or before October 15th.  There are no second tax extensions with the exception of the following instances:

1. Members of the Armed Forces serving in a combat zone or contingency operation are eligible for additional tax extensions of time up to six months.  The tax extension begins once the deployment ends.  Refer to Internal Revenue Service Publication 3 for details relative to information about this tax extension request.

2. Taxpayers who are U.S. Citizens or residents who live outside the United States and Puerto Rico may qualify for a second tax extension.  The taxpayer falling into this classification must send a letter by the tax extension due date, October 15th, to obtain up to a two-month additional tax extension for filing their federal income tax return.

Additional types of tax extensions include the following tax forms (all which can be found online):

Tax Form 7004 (Application for Automatic Extension of Time to File Certain Business Income Tax, Information and Other Forms) ― more commonly known as a business tax extension, 5 to 6 month tax extension, primarily for Estates and Trusts

Tax Form 1138 (Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback)

Tax Form 2350 (Application for Automatic Extension of Time to File U. S. Income Tax Return: For U.S. Citizens and Resident Aliens Abroad Who Expect to Qualify for Special Tax Treatment) ― foreign earned income tax exclusion and/or foreign housing tax exclusion or tax deduction.

Tax Form 4768 (Application for Extension of Time to File a Return and/or Pay U. S. Estate and Generation-Skipping Transfer Taxes)

Tax Form 5558
(Application for Extension of Time to File Certain Employee Plan Returns)

Tax Form 8809 (Application for Extension of Time to File Information Returns)

Tax Form 8868 (Application for Extension of Time to File Exempt Organization Return)

Tax Form 8892 (Application for Automation for Extension of Time to File Tax Form 709 and/or Payment of Gift or Generation-Skipping Transfer Tax)

For additional information on tax extensions and the various forms required, consult your tax preparer or accountant, or contact the IRS.