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A taxpayer can file for an extension to file their tax return by submitting Form 4868 by the original deadline. This form allows individuals an additional six months to prepare and submit their tax return, extending the filing deadline from April 15 to October 15, provided that the extension request is made before the original deadline.

This extension is applicable regardless of whether the taxpayer owes taxes or is expecting a refund. However, it is important to note that while filing for an extension gives more time to file the return, it does not extend the time to pay any taxes owed; the taxpayer is still responsible for an estimated payment of taxes due by the original deadline.

The other options do not accurately describe the process or the requirements for filing an extension. For instance, filing could not be done at any time throughout the year, nor is an extension specifically contingent upon the taxpayer owing taxes. Additionally, simply missing the deadline does not allow taxpayers to automatically file for an extension; they must fill out the necessary form before the deadline passes.