Filing extensions must be filed by April 15th for individual taxpayers (see attached link for form 4868 below). For business returns, extensions are due when the business return is due. See attached link for form 7004 for more details.
Remember, filing extensions grant an extension of time to file your tax return only. They do not grant an extension of time to pay the tax liability. So, if you file an extension and do not pay the tax liability timely, penalty and interest will accrue on the unpaid balance.
Form 4868
http://www.irs.gov/pub/irs-pdf/f4868.pdf
Form 7004
http://www.irs.gov/pub/irs-pdf/f7004.pdf<br><br>Post edited by: steve, at: 2008/02/21 00:04