{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "us/irs/extension-to-file-4868",
  "version": "1.1.0",
  "title": "Application for Automatic Extension of Time To File a U.S. Individual Income Tax Return (Form 4868, 2025 tax year)",
  "description": "Request an automatic extension of time to file the U.S. individual income tax return (Form 1040 series) for the 2025 tax year, using IRS Form 4868. The extension is to FILE, not to PAY: any tax owed is still due by the original deadline, and this form lets the filer estimate that liability and submit a payment. This document describes the 2025 edition; a new edition is published each tax year (see the edition member). It does not submit the request; the live IRS source is always authoritative (see VERIFICATION.md).",
  "status": "draft",
  "jurisdiction": {
    "country": "US",
    "level": "national"
  },
  "authority": {
    "name": "Internal Revenue Service",
    "abbreviation": "IRS",
    "url": "https://www.irs.gov/"
  },
  "process": {
    "type": "request",
    "language": "en-US"
  },
  "edition": {
    "scheme": "us-tax-year",
    "label": "2025"
  },
  "source": {
    "url": "https://www.irs.gov/forms-pubs/about-form-4868",
    "retrievedAt": "2026-06-30",
    "documentRef": "Form 4868"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-06-30",
    "verifiedBy": "GovSchema Engineering",
    "nextReviewBy": "2026-12-30",
    "notes": "Source-derived reference schema authored from the official IRS 'About Form 4868' page and the Form 4868 structure (Part I identification, Part II individual income tax, and the two 'out of the country' / Form 1040-NR checkboxes). The two-part field layout and the file-vs-pay distinction were confirmed against the source; individual money fields reflect the form's structure but are not yet independently re-verified line-by-line. This is the first GovSchema document to exercise the v0.2 edition axis (us-tax-year / 2025). Dollar amounts are free numeric inputs; the IRS does not publish fixed maxima. Status remains 'draft'. See VERIFICATION.md."
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerName",
      "label": "Your name(s)",
      "type": "string",
      "required": true,
      "description": "Personal identifier; handle as sensitive data. The name(s) as they appear on the income tax return. For a joint return, enter both spouses' names.",
      "sourceRef": "Part I, line 1 — Your name(s)",
      "validation": { "minLength": 1, "maxLength": 140 }
    },
    {
      "name": "addressLine1",
      "label": "Address (number and street)",
      "type": "string",
      "required": true,
      "description": "Personal identifier; handle as sensitive data. Your home street address. If you have a P.O. box and no home delivery, enter the box number.",
      "sourceRef": "Part I, line 1 — Address",
      "validation": { "minLength": 1, "maxLength": 120 }
    },
    {
      "name": "addressLine2",
      "label": "Apartment, suite, or unit (optional)",
      "type": "string",
      "required": false,
      "description": "Personal identifier; handle as sensitive data.",
      "sourceRef": "Part I, line 1 — Address",
      "validation": { "maxLength": 120 }
    },
    {
      "name": "addressCity",
      "label": "City, town, or post office",
      "type": "string",
      "required": true,
      "description": "Personal identifier; handle as sensitive data.",
      "sourceRef": "Part I, line 1 — Address",
      "validation": { "minLength": 1, "maxLength": 80 }
    },
    {
      "name": "addressState",
      "label": "State",
      "type": "string",
      "required": false,
      "description": "Two-letter USPS state or territory abbreviation (e.g. CA, NY, TX). Leave blank when entering a foreign address; record the country, province, and postal code in the address lines per the Form 4868 foreign-address instructions.",
      "sourceRef": "Part I, line 1 — Address",
      "validation": { "pattern": "^[A-Z]{2}$" }
    },
    {
      "name": "addressPostalCode",
      "label": "ZIP code",
      "type": "string",
      "required": false,
      "description": "U.S. ZIP code in 5-digit or ZIP+4 format (e.g. 90210 or 90210-1234). Leave blank for a foreign address.",
      "sourceRef": "Part I, line 1 — Address",
      "validation": { "pattern": "^[0-9]{5}(-[0-9]{4})?$" }
    },
    {
      "name": "taxpayerSsn",
      "label": "Your social security number",
      "type": "string",
      "classification": "sensitive-pii",
      "required": true,
      "description": "Personal identifier; handle as sensitive data. Your nine-digit U.S. Social Security number, e.g. 123-45-6789.",
      "sourceRef": "Part I, line 2 — Your SSN",
      "validation": { "pattern": "^[0-9]{3}-?[0-9]{2}-?[0-9]{4}$" }
    },
    {
      "name": "spouseSsn",
      "label": "Spouse's social security number",
      "type": "string",
      "classification": "sensitive-pii",
      "required": false,
      "description": "Personal identifier; handle as sensitive data. Required only when filing a joint return: your spouse's nine-digit U.S. Social Security number, e.g. 123-45-6789.",
      "sourceRef": "Part I, line 3 — Spouse's SSN",
      "validation": { "pattern": "^[0-9]{3}-?[0-9]{2}-?[0-9]{4}$" }
    },
    {
      "name": "estimatedTotalTaxLiability",
      "label": "Estimate of total tax liability for 2025",
      "type": "number",
      "required": true,
      "description": "Your best estimate of the total income tax you expect to owe for the 2025 tax year, in U.S. dollars. Enter 0 if you expect to owe no tax; a properly estimated entry is required for the extension to be valid.",
      "sourceRef": "Part II, line 4 — Estimate of total tax liability for 2025"
    },
    {
      "name": "totalPayments",
      "label": "Total 2025 payments",
      "type": "number",
      "required": true,
      "description": "The total 2025 tax payments you have already made (withholding, estimated payments, and applicable credits), in U.S. dollars. Enter 0 if none.",
      "sourceRef": "Part II, line 5 — Total 2025 payments"
    },
    {
      "name": "balanceDue",
      "label": "Balance due",
      "type": "number",
      "required": true,
      "description": "Line 4 minus line 5, in U.S. dollars; if line 5 is more than line 4, enter 0. This is the amount the IRS still expects to be paid by the original filing deadline — the extension does not extend the time to pay.",
      "sourceRef": "Part II, line 6 — Balance due"
    },
    {
      "name": "amountPaying",
      "label": "Amount you're paying",
      "type": "number",
      "required": true,
      "description": "The amount you are paying with this extension request, in U.S. dollars. May be 0; paying the balance due avoids interest and possible penalties.",
      "sourceRef": "Part II, line 7 — Amount you're paying"
    },
    {
      "name": "outOfCountry",
      "label": "Check here if you're \"out of the country\" and a U.S. citizen or resident",
      "type": "boolean",
      "required": false,
      "description": "Check (true) if, on the regular due date of your return, you are out of the country and a U.S. citizen or resident, as defined in the Form 4868 instructions. 'Out of the country' filers may qualify for additional time.",
      "sourceRef": "Part II, line 8 — Out of the country"
    },
    {
      "name": "form1040nrNoWages",
      "label": "Check here if you file Form 1040-NR and didn't receive wages subject to U.S. withholding",
      "type": "boolean",
      "required": false,
      "description": "Check (true) if you file Form 1040-NR and did not receive wages as an employee subject to U.S. income tax withholding, per the Form 4868 instructions (this affects the applicable due date).",
      "sourceRef": "Part II, line 9 — Form 1040-NR filer"
    }
  ],
  "steps": [
    {
      "id": "identification",
      "title": "Your identification",
      "fields": [
        "taxpayerName",
        "addressLine1",
        "addressLine2",
        "addressCity",
        "addressState",
        "addressPostalCode",
        "taxpayerSsn",
        "spouseSsn"
      ],
      "next": "individual_income_tax"
    },
    {
      "id": "individual_income_tax",
      "title": "Estimate your 2025 tax and payment",
      "fields": [
        "estimatedTotalTaxLiability",
        "totalPayments",
        "balanceDue",
        "amountPaying",
        "outOfCountry",
        "form1040nrNoWages"
      ]
    }
  ]
}