# Verification record — `us/irs/extension-to-file-4868` edition `2025` v1.0.0 This file is the **source-review record** for this document edition/version, per the [`manual-source-review-v1`](../../../../../../practices/manual-source-review-v1.md) practice. It documents the provenance of the published fields and flow and states the current verification claim honestly. This is the first GovSchema document to exercise the **edition / tax-year axis** introduced in [spec v0.2](../../../../../../spec/v0.2/SPEC.md) §5.7 under [GSP-0005](../../../../../../spec/proposals/0005-edition-axis-time-versioned-forms.md). See [Edition axis](#edition-axis-time-versioned-form) below. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-06-30` The document was **derived from and cross-checked against** the official source below, but the full field-by-field comparison the practice requires (confirming *every* published field, type, requiredness, and constraint against the live form — `manual-source-review-v1` → Procedure step 2) has **not** yet been completed and recorded. It therefore remains `draft`, not `verified`. Consumers SHOULD treat this as an accurate, source-grounded structural reference, not a load-bearing description of the live process. ## Source examined - **Document `(id, edition, version)`:** `us/irs/extension-to-file-4868` / `2025` / `1.0.0` - **Spec version:** GovSchema `0.2.0` - **Authority:** U.S. Internal Revenue Service (IRS) - **Primary source URL:** - **Official form id:** `Form 4868` - **Retrieved / reviewed:** 2026-06-30 - **Reviewer:** GovSchema Engineering (initial authoring source-review) The "About Form 4868" page was confirmed live at authoring time. It identifies the form as the **"Application for Automatic Extension of Time to File U.S. Individual Income Tax Return"**, links the current **2025 Form 4868** revision, and links **"All Form 4868 Revisions"** — confirming the form is republished each tax year (the basis for the edition axis below). ## Edition axis (time-versioned form) Form 4868 is **time-versioned**: the IRS publishes a fresh revision keyed to each tax year. Per spec v0.2 §5.7 this is modelled on the **edition** axis, *not* by bumping `version` or folding the year into `id`: ```json "edition": { "scheme": "us-tax-year", "label": "2025" } ``` - The document carries `edition.scheme = us-tax-year`, `edition.label = 2025`. - It is stored one directory deeper than a non-edition document, at `registry/us/irs/extension-to-file-4868/2025/1.0.0/schema.json`; the `` path segment (`2025`) equals `edition.label` (spec §10 rule 6). - `id` (`us/irs/extension-to-file-4868`) is **year-agnostic**: it names the process across all tax-year editions. A 2026 edition will be authored at `.../extension-to-file-4868/2026/1.0.0/` and **coexists** with this one. Neither deprecates the other, since in early 2026 an agent may still file a late 2024 return alongside the 2025 return. - `version` (`1.0.0`) remains the SemVer content contract **within** the 2025 edition. A correction to *this* edition's fields ships as a new `version` under `2025/`; a new tax year ships as a new `edition`. Both validators were run at authoring time and pass: `node tools/validate.mjs ` (zero-dependency, rules 1 and 6) and `node tools/validate-ajv.mjs ` (full JSON Schema 2020-12 against the v0.2 meta-schema), the latter reporting the document as `[v0.2]`. ## What was confirmed against the source - **Form identity and purpose.** The form is the automatic extension of time to **file** an individual income tax return (the Form 1040 series). Confirmed against the "About Form 4868" page. - **File-vs-pay distinction.** The extension is to *file*, not to *pay*: any tax owed is still due by the original deadline. This drives the `balanceDue` / `amountPaying` fields and is stated in the document `description` and those fields' `description`s. - **Two-part layout.** Form 4868's structure is **Part I — Identification** and **Part II — Individual Income Tax**. The document mirrors this as two linear `steps` (`identification`, `individual_income_tax`). - Part I → `taxpayerName`, address fields, `taxpayerSsn`, `spouseSsn`. - Part II → `estimatedTotalTaxLiability` (line 4), `totalPayments` (line 5), `balanceDue` (line 6), `amountPaying` (line 7), plus the two checkboxes: `outOfCountry` (line 8, "out of the country" U.S. citizen/resident) and `form1040nrNoWages` (line 9, Form 1040-NR filer without wages subject to U.S. withholding). ## What is NOT yet independently verified - The **Part II money line items** reflect the structure of Form 4868 but were not yet confirmed amount-by-amount, line-number-by-line-number against the live 2025 PDF; the `sourceRef` annotations are indicative, not authoritative citations. - **Dollar amounts are free numeric inputs.** The IRS does not publish fixed maxima for these lines, so no `minimum`/`maximum` is asserted; this is an intentional absence, not an unverified constraint. - Constraint patterns (SSN, ZIP, two-letter state) are reasonable encodings, not citations of a published validation rule from the source. - The original form models the address as a composite block; v0.2's flat field model represents it as several `address*` fields (SPEC §6.1). Foreign-address handling is described in `addressState` / `addressPostalCode` rather than modelled structurally. - **Deadlines and any year-specific dollar thresholds** are deliberately not encoded as data; the document points consumers to the live source instead. ## Path to a `verified` claim (next step) To advance this edition to `status: verified`, a reviewer applies `manual-source-review-v1` (Procedure step 2 field-by-field comparison, step 3 flow comparison) **against the 2025 Form 4868 PDF specifically**, confirms the source is authoritative, resolves any discrepancy by shipping a **new schema version** under `2025/` (immutability — VERSIONING §3, practice Procedure step 5), and records the outcome here plus sets `status: verified` with a current `verification.lastVerifiedAt` / `nextReviewBy`. This v1.0.0 record stays as the authoring provenance. ## Re-verification Per the practice's **Cadence**, `nextReviewBy` is set to **2026-12-30** (6 months): 4868 is a tax-year-sensitive process and the next edition cycle falls within this window. Re-check the source on or before that date, on any `source.url` change, and when the IRS publishes the next tax-year revision (which is authored as a new **edition**, not a re-verification of this one).