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Under unusual circumstances a resident individual may be granted an extension of time to file a return.

You may apply for such an extension by filing Form 2688, Application For Extension Of Time To File, with the District Director of Internal Revenue for your district, or you may make your application in a letter.

Your application must include the following information: ( 1 ) your reasons for requesting an extension, ( 2 ) whether you filed timely income tax returns for the 3 preceding years, and ( 3 ) whether you were required to file an estimated return for the year, and if so whether you did file and have paid the estimated tax payments on or before the due dates.

Any failure to file timely returns or make estimated tax payments when due must be fully explained.

Extensions are not granted as a matter of course, and the reasons for your request must be substantial.

If you are unable to sign the request, because of illness or other good cause, another person who stands in close personal or business relationship to you may sign the request on your behalf, stating the reason why you are unable to sign.

You should make any request for an extension early so that if it is refused, your return may still be on time.

See also Interest On Unpaid Taxes, below.

Extensions while abroad.