>If a taxpayer mails the extension request, using certified mail, return receipt requested is always a good idea. The taxpayer should staple the green and white certified mail receipt from United States Postal Service on the copy of Form 4868. When the green return receipt card arrives from the IRS in the mail, the taxpayer should also staple it to tTaxpayers may request an automatic extension of time to file their individual income tax returns (Form 1040) on Form 4868. The form is available on the IRS Web site. In previous years, the automatic extension was good for four months. Taxpayers could request an additional extension of two months by filing Form 2688 and stating a good reason why they needed the additional two months. This year the IRS decided to eliminate the time and cost necessary to process these second extension requests by allowing an automatic six-month extension to taxpayers who request it on Form 4868.

Taxpayers who would like an extension must file Form 4868 by the regular due date of their individual income tax returns. This year the regular due date for 2005 individual income tax returns is April 17 because April 15 is on a Friday. In a few states, taxpayers have until April 18 to file their tax returns or application for automatic extension because of Patriot Day. Special rules apply to taxpayers who are out of the country on the due date. The instructions that come with Form 4868 have the details.

Taxpayers may e-file their extension request using tax preparation software or a service provided by a tax preparer. Taxpayers may also mail Form 4868, but a taxpayer should not e-file Form 4868 and also mail it. The address where a taxpayer should mail Form 4868 is on the instructions to Form 4868.

If a taxpayer mails the extension request, using certified mail, return receipt requested is always a good idea. The taxpayer should staple the green and white certified mail receipt from United States Postal Service on the copy of Form 4868. When the green return receipt card arrives from the IRS in the mail, the taxpayer should also staple it to th

needed the additional two months. This year the IRS decided to eliminate the time and cost necessary to process these second extension requests by allowing an automatic six-month extension to taxpayers who request it on Form 4868.

Taxpayers who would like an extension must file Form 4868 by the regular due date of their individual income tax returns. This year the regular due date for 2005 individual income tax returns is April 17 because April 15 is on a Friday. In a few states, taxpayers have until April 18 to file their tax returns or application for automatic extension because of Patriot Day. Special rules apply to taxpayers who are out of the country on the due date. The instructions that come with Form 4868 have the details.

Taxpayers may e-file their extension request using tax preparation software or a service provided by a tax preparer. Taxpayers may also mail Form 4868, but a taxpayer should not e-file Form 4868 and also mail it. The address where a taxpayer should mail Form 4868 is on the instructions to Form 4868.

If a taxpayer mails the extension request, using certified mail, return receipt requested is always a good idea. The taxpayer should staple the green and white certified mail receipt from United States Postal Service on the copy of Form 4868. When the green return receipt card arrives from the IRS in the mail, the taxpayer should also staple it to t

urns. This year the regular due date for 2005 individual income tax returns is April 17 because April 15 is on a Friday. In a few states, taxpayers have until April 18 to file their tax returns or application for automatic extension because of Patriot Day. Special rules apply to taxpayers who are out of the country on the due date. The instructions that come with Form 4868 have the details.

Taxpayers may e-file their extension request using tax preparation software or a service provided by a tax preparer. Taxpayers may also mail Form 4868, but a taxpayer should not e-file Form 4868 and also mail it. The address where a taxpayer should mail Form 4868 is on the instructions to Form 4868.

If a taxpayer mails the extension request, using certified mail, return receipt requested is always a good idea. The taxpayer should staple the green and white certified mail receipt from United States Postal Service on the copy of Form 4868. When the green return receipt card arrives from the IRS in the mail, the taxpayer should also staple it to t

at come with Form 4868 have the details.

Taxpayers may e-file their extension request using tax preparation software or a service provided by a tax preparer. Taxpayers may also mail Form 4868, but a taxpayer should not e-file Form 4868 and also mail it. The address where a taxpayer should mail Form 4868 is on the instructions to Form 4868.

If a taxpayer mails the extension request, using certified mail, return receipt requested is always a good idea. The taxpayer should staple the green and white certified mail receipt from United States Postal Service on the copy of Form 4868. When the green return receipt card arrives from the IRS in the mail, the taxpayer should also staple it to t

>If a taxpayer mails the extension request, using certified mail, return receipt requested is always a good idea. The taxpayer should staple the green and white certified mail receipt from United States Postal Service on the copy of Form 4868. When the green return receipt card arrives from the IRS in the mail, the taxpayer should also staple it to the copy of Form 4868 and file carefully so that the taxpayer could prove to the IRS that the extension request was filed timely in case they challenge it.

The taxpayer does not have to sign Form 4868 or send any payment with it. However, a taxpayer must make a bona fide estimate of the taxpayer's tax liability for 2005 and show any payments already made such as through withholding and estimated payments. If a taxpayer does not make a bona fide estimate of the tax liability, the IRS may disallow or revoke the extension.

A taxpayer may send a payment with the extension request. If the taxpayer e-files the request, the taxpayer may send a payment by electronic funds transfer or credit card. If a taxpayer mails the extension request, the taxpayer may include a check or money order. Checks should be made payable to "United States Treasury." The taxpayer should write "2005 Form 4868" on the check or money order. The check or money order should not be stapled or attached to Form 4868.

Taxpayers should not attach a copy of Form 4868 to their returns. Taxpayers who obtain an extension should file their returns by the extended due date of October 15. Taxpayers who fail to do so are subject to the penalty for failure to file a timely return unless they have reasonable cause.

The penalty for failure to file a timely return is five percent per month or part of a month on the net