! extend the time to pay your tax. Any interest due

CAUTION on unpaid taxes is calculated from the original due

date of the return.

Bona fide residents of American Samoa, the CNMI, Guam, or the USVI. You can apply for the automatic 6-month extension described earlier, or you can receive an automatic 2-month extension and then apply for an additional 4-month extension if you still need more time.

Automatic 2-month extension. You are allowed an automatic 2-month extension to file your return and pay your tax if you are outside the United States and Puerto Rico on the day Form 1040-SS is due (April 15, 2026, for calendar year taxpayers). Although you have an extension of time to pay your tax, interest on any unpaid tax will be charged from the original due date of the tax return.

To get this automatic extension, you must file Form 1040-SS by the extended due date (June 15, 2026, for calendar year taxpayers) and attach a statement explaining that on the regular due date of your tax return you were a bona fide resident of American Samoa, the CNMI, Guam, or the USVI.

Additional 4-month extension. If you can’t file your tax return within the automatic 2-month extension period, in most cases, you can get an additional 4 months to file your tax return, for a total of 6 months. File Form 4868 by the extended due date allowed by the 2-month extension (June 15, 2026, for calendar year taxpayers). Follow the instructions for completing Form 4868, and be sure to check the box on line 8.

Unlike the original 2-month extension, the additional 4 months of time to file is not an extension of time to pay. You must make an accurate estimate of your tax based on the information available to you. If you find you can’t pay the full amount due with Form 4868, you can still get the extension. You will owe interest on the unpaid amount from the original due date of the tax return.

Where to file extension. If you’re enclosing a payment, send Form 4868 with your payment to:

Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303

If you’re not enclosing a payment, send Form 4868 to:

Instructions for Form 1040-SS (2025) 5

Department of the Treasury Internal Revenue Service Austin, TX 73301-0215

Automatic 60-day extension for taxpayers affected by federally declared disasters. Certain taxpayers affected by federally declared disasters may be eligible for an automatic 60-day extension for filing tax returns, paying taxes, and performing other tasks required by the IRS. For more information, see Pub. 547.