Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Payments Workout

Payments and Extensions

Case Study 1: Filing an Extension

One of Bernice's Forms W-2 was lost in the mail. She requested a copy from her former employer, but it did not arrive by the April due date for her return. She filed for an extension, calculated the amount of taxes owed based on her final pay stub from that employer, and paid the $243 that was due. When she finally received her Form W-2, she filed her return and reported the $243 on the applicable line on Form 1040, Schedule 3.

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Top of Form 4868.