When can a taxpayer file for an extension?

A taxpayer can file for an extension by submitting Form 4868 by the tax filing deadline. This form allows for an automatic six-month extension to file the taxpayer’s federal income tax return. It's important to note that while this extension gives additional time to file the return, it does not extend the time to pay any taxes owed. Taxpayers should still estimate and pay any owed taxes to avoid penalties and interest.

The other options present limitations or inaccuracies regarding the extension process. For instance, filing any time after the tax deadline is not possible as extensions must be requested by that date. Claiming an extension is not contingent upon owing taxes; taxpayers can file for an extension regardless of whether they owe money. Lastly, the deadline for filing the extension request is tied to the tax filing deadline, not restricted to just April 15, as it can vary depending on the year if April 15 falls on a weekend or holiday.