Electronic extensions to file individual income tax returns.

• Author: Marchbein, Joe B.

Most tax preparers are aware of the availability of electronic filing for individual income tax returns. Not as well known, however, is that preparers may also electronically file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return.

A preparer enrolled with the IRS as an electronic return originator may electronically file Form 4868. The procedure is described in Publication 1345, Handbook for Electronic Filers of Individual Income Tax Returns.

The extension request should be completed in accordance with the form's instructions and then electronically transmitted to the service center where the return will be filed. The center will acknowledge receipt of the extension within a very short time. The procedure eliminates the problems with a paper extension that is not acknowledged.

If a payment is due with an extension request made electronically, the taxpayer is required to submit a check to the lockbox address listed on the reverse side of Form...