Universal rule: An extension of time to FILE never extends the time to PAY. Tax owed is due by the original due date (April 15) in all jurisdictions. Federal Form 4868: April 15 → October 15. Critical for international clients: The federal expat 2-month automatic extension to June 15 does NOT automatically extend state returns. File state extensions by April 15 regardless.
Special Extensions & Nuances
Expat Auto 2-Month Ext
No Form Required → June 15
US citizens/residents abroad on April 15 get automatic 2-month extension to June 15. No Form 4868 needed. Attach statement to return. Interest accrues from April 15. IRC §6081(a); Treas. Reg. §1.6081-5(a).
Expat Form 4868 → Oct 15
File Form 4868 by June 15
Expats who need more time file Form 4868 BY June 15 for additional 4 months to October 15. For state purposes, file Form 4868 by April 15 to be safe - states do not honor the expat auto extension.
Form 2350 → Beyond Oct 15
FEIE Qualification Extension
For taxpayers needing to meet 330-day physical presence test or bona fide residence test for FEIE. Extends federal deadline beyond Oct 15. No state recognizes Form 2350. IRC §6081(a); Treas. Reg. §1.6081-5(b).
FBAR Auto Extension
April 15 → Oct 15 (Automatic)
FinCEN Form 114 due April 15 with automatic extension to Oct 15. No form or request needed. Filed through BSA E-Filing System, not the IRS. 31 USC §5314; FinCEN Notice 2015-1.
Military / Combat Zone
180+ Days After Last Service Day
Automatic extension of at least 180 days after leaving combat zone or hospitalization. No form required. Applies to filing, paying, and claiming refunds. IRC §7508; IRS Pub. 3.
IRS Direct Pay Auto-Ext
Payment = Automatic Extension
Paying federal tax via IRS Direct Pay and selecting "Extension" as reason auto-files Form 4868. No separate form needed. Federal only - states with separate form requirements still need their own filing.
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Automatic
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Accepts Federal
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Separate Form
1
Conditional
9
No PIT
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Source: tk.cpa Individual Extension Matrix (verified March 2026). Federal: IRC §6081(a); Treas. Reg. §1.6081-4; Form 4868 Instructions. 9 No-PIT states for TY 2025: AK, FL, NV, NH (I&D repealed 1/1/2025), SD, TN (Hall Tax repealed 1/1/2021), TX, WA, WY. Scope: Individual income tax (Form 1040) only. Corporate (1120), S-Corp (1120-S), and Partnership (1065) rules covered in Corporate Extension Reference. Maintained by the tk.cpa AI lab. Always verify current-year form instructions before filing. A tk.cpa resource. tk.cpa is owned & operated by tk.cpa
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