file 4868 online but mail in payment with paper form and che

Would it be problematic if a client filed an extension electronically on 4/15

and then mailed in the 4868 on 4/16 with a check for the 25k balance due?

The postmark on the envelope with the check in it would be problematic: it's a day late.

What is the reason for mailing the check on 4/16?

zl28's location is USA, so I'm just guessing, but I'd place a modest amount on a bet that zl28 is on EDT, and it was almost 1am when he or she posted, and 4/16 was a typo for 4/15. But my gambling successes are few and far between.

Why would it be problematic even on 4/16? Isn't the requirement for an extension that one reasonably estimates the proper tax. Then if it's not timely paid, there's a penalty and/or interest. The extension would still be valid, right?

And why a paper 4868 if the extension was done online?

Would it be problematic if a client filed an extension electronically on 4/15

and then mailed in the 4868 on 4/16 with a check for the 25k balance due?

Other than your date issue, no. The 4868 instructions specifically mention this scenario, the paper 4868 should include a notation at the top that the extension was filed electronically.

Why would it be problematic even on 4/16?

Because the payment is late

That being said, it's been a while so maybe the system has changed, but I've mailed payments late at least twice, once for a 941 and once for my 1040 and never heard back about it. I think the 941 was 4 or 5 days late. I've had clients mail payments a couple days late a handful of times and they never heard back. My guess is the stuff just got mixed in with the large volume of mail and the lateness went unnoticed.

I can't "prove" it, but I'd be unsurprised if they follow an "informal policy" of not checking postmark dates for a few days after the due date on the theory that the preponderance of them would be postmarked on the due date and the few days represent a typical delivery time. Maybe.

I've read that somewhere as well. That's there's a postal log jam around deadlines so the IRS accepts letters and packages with a post mark of 2-3 days late as timely filed because they assume post offices were backed up.

I wouldn't bet my life on it though... I'm sure this scenario was much more common 20+ years ago.

i thought maybe if you file the extension on time, is it such a big deal if the payment is remitted one day later.

client need little extra float time, so can't mail out extension payment until 4/16

i actually had another client whom i filed a 4868 electronically and forgot to change the checking acct #

so he mailed out the payment today PRIORITY

i told him to do certified

wonder how that will fare

i think should be fine; i hope it'll be fine..he sent in 20k

I send several clients Forms 4868 each year with instructions to pay. But I always e-file the extension as well. I have done this all of my career, with no problems. This way the client is covered in case they blow it. As far as OP is concerned, what is the big deal? So they pay a few bucks for paying late. If OP e-filed a timely Form 4868, then taxpayer will avoid any late filing penalty, the nastier penalty.

ah so you are saying the penalty would just be the 1/2 of 1%...that's it, correct.....that sounds good to me!

Unfortunately in CA, if they don't pay what they owe with an extension then there is a 5% penalty right off the bat.

Related, there is something a little bizarre at this IRS web page, it says for a Form 4868 extension,

"Reason for payment: Extension

AVAILABLE TIME PERIODS: Jan. 1 to April 20: Current calendar year or prior calendar years (up to 20 years) After April 20: Current calendar year only"

It seems to say you can make an online payment by Apr 20 and have a valid extension?

I timely efiled an extension for a client with $30K balance due, EFW scheduled and he confirmed it was withdrawn from his account. Based on some last minute income info received, he probably owes another $25K, so I advised him to go online today (4/19) and make the additional payment, either as an extension if available, or as a return payment. (He was previously advised to have the money available in his checking account just in case, but he was out of town and I failed to contact him by 4/15 to make the payment). He reports that it was accepted as an extension payment. I speculated that the IRS might not even charge the FTP penalty on the second payment, which should technically be 0.5% of the $25K.

I'll show it as an extension payment on the return, it will be interesting to me to see if a bill ever arrives for FTP penalty.