If you can’t meet the April 15 deadline for completing and filing your 2009 income tax return to the IRS, it’s important to file Form 4868 by that date so you have an extra 6 months to complete your return.  Unfortunately, the extension is not an extension of time to pay.  To avoid penalty and interest on your outstanding balance, you must include a check with Form 4868.  The check should be large enough to cover your tax bill, so it’s appropriate to roughly calculate what you will owe before submitting the extension request.  If you calculate that you will be receiving a refund, filing Form 4868 without the check by April 15 should suffice.  You will then have until October 15 to complete your return.  Please contact us if you have any questions.