Getting extra time to file your federal income tax return is possible—even if you don’t yet have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
Form 4868 gives you an automatic 6-month extension to file your federal tax return, and theIRS allows you to mail it in even if you don’t have an SSN or ITIN yet. Since most e-filing services require a valid TIN (Taxpayer Identification Number), mailing Form 4868 is a good option if you’re still waiting to get yours.
Step-by-Step Guide to Filing Without an SSN or ITIN
Step 1: Download and Fill Out Form 4868
You can download it here: 📄 Download Form 4868 (PDF)
When completing the form:
- Name and address: Clearly enter your full legal name and current address.
- SSN field: If you don’t have an SSN or ITIN, write “ITIN TO BE REQUESTED” in the SSN box.

- Tax Information: Estimate your tax liability and note any payments already made.
Even without a taxpayer ID, the IRS can still process your extension based on the other details you provide.
Important Note: If you’re not eligible for a Social Security Number (SSN), you’ll need to apply for an ITIN using Form W-7. This applies to many nonresident aliens, foreign investors, and others with U.S. tax filing requirements.
Step 2: Pay Any Taxes You Owe
Filing Form 4868 gives you more time to file—but not more time to pay. You still need to estimate your tax due and submit payment by April 15 to avoid penalties and interest.
- Check or Money Order: If mailing your Form 4868, include a check payable to “United States Treasury” for the estimated amount you owe.
Important Tip: IRS Direct Pay typically requires a valid SSN or ITIN. If you don’t have either, paying by check or money order is usually the most reliable alternative.
Step 3: Mail Your Paper Form 4868
Once you’ve completed the form and arranged for payment (if needed), mail it to the appropriate IRS address based on where you live and whether you’re sending a payment.
To find the exact mailing address for your location, please see the information below.
| If you live in: | And you’re making a payment, send Form 4868 with your payment to Internal Revenue Service: | And you’re not making a payment, send Form 4868 to Department of the Treasury, Internal Revenue Service Center: |
|---|---|---|
| Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas | P.O. Box 1302, Charlotte, NC 28201-1302 | Austin, TX 73301-0045 |
| Arizona, New Mexico | P.O. Box 802503, Cincinnati, OH 45280-2503 | Austin, TX 73301-0045 |
| Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin | P.O. Box 931300, Louisville, KY 40293-1300 | Kansas City, MO 64999-0045 |
| Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming | P.O. Box 802503, Cincinnati, OH 45280-2503 | Ogden, UT 84201-0045 |
| Arkansas, Oklahoma | P.O. Box 931300, Louisville, KY 40293-1300 | Austin, TX 73301-0045 |
| Pennsylvania | P.O. Box 802503, Cincinnati, OH 45280-2503 | Kansas City, MO 64999-0045 |
| A foreign country, American Samoa, or Puerto Rico, or are excluding income under Internal Revenue Code section 933, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien, or nonpermanent resident of Guam or the U.S. Virgin Islands | P.O. Box 1303, Charlotte, NC 28201-1303 USA | Austin, TX 73301-0215 USA |
| All foreign estate and trust Form 1040-NR filers | P.O. Box 1303, Charlotte, NC 28201-1303 USA | Kansas City, MO 64999-0045 USA |
| All other Form 1040-NR and 1040-SS filers | P.O. Box 1303, Charlotte, NC 28201-1303 USA | Austin, TX 73301-0215 USA |
Form 4868 Instructions – Where to File
Pro Tip: Remember to keep proof of mailing or payment confirmation as evidence of your timely filing.
Don’t Forget to Apply for an ITIN
While your extension is processing, it’s a good time to apply for an ITIN if you’re eligible. Use Form W-7, “Application for IRS Individual Taxpayer Identification Number.”
- You can apply for an ITIN by mail or in person. Everything you need will be included in your ITIN application package.
- You can renew your ITIN if it has expired, and you need to file a U.S. income tax return.
Click here for more details about the ITIN.
Official IRS Forms and Instructions:
- Form 4868 (Application for Automatic Extension of Time to File U.S. Individual Income Tax Return)
- Form W-7 (Application for IRS Individual Taxpayer Identification Number)
- ITIN Information (Who needs an ITIN, how to apply)
Payment Options:
- IRS Direct Pay (to pay taxes online)
Last modified: December 23, 2025


