IRS Form 2350 "Application for Extension of Time to File U.S. Income Tax Return"

What Is IRS Form 2350?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 4-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Additional instructions and information can be found on page 3 of the document;
  • Editable, printable, and free;

Download a fillable version of IRS Form 2350 through the link below or browse more documents in our library of IRS Forms.

ADVERTISEMENT
ADVERTISEMENT

Download IRS Form 2350 "Application for Extension of Time to File U.S. Income Tax Return"

1462 times
Rate (4.3 / 5) 73 votes
2350
Application for Extension of Time
OMB No. 1545-0074
Form
To File U.S. Income Tax Return
2019
For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment
See instructions on page 3.
Department of the Treasury
Go to www.irs.gov/Form2350 for the latest information.
Internal Revenue Service
Please
Your first name and middle initial(s)
Last name
Your social security number
print or
type.
If a joint return, spouse’s first name and middle initial(s)
Last name
Spouse’s social security number
Home address (number and street). If you have a P.O. box, see instructions.
City, town or post office, state, and ZIP code. If you have a foreign address, enter only the city name on this line;
File by
then complete the spaces below. See instructions.
the due
date for
filing
Foreign country name
Foreign province/county
Foreign postal code
your
return.
Please fill in the Return Label at the bottom of this page.
1
to file my income tax return for the calendar year 2019,
I request an extension of time until
, because my tax home is in a foreign country and I expect to qualify
or other tax year ending
for special tax treatment by meeting the “bona fide residence test” or the “physical presence test.” (See instructions.)
2
Yes
No
Were you previously granted an extension of time to file for this tax year? .
.
.
.
.
.
.
.
.
.
.
.
3
Yes
No
Will you need additional time to allocate moving expenses? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4a Date you first arrived in the foreign country
b Date qualifying period begins
; ends
c Your foreign home address
d Date you expect to return to the United States
Note: This is not an extension of time to pay tax. Full payment is required to avoid interest and late payment charges.
5
Enter the amount of income tax paid with this form .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
Signature and Verification
Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete; and, if prepared by someone other than the taxpayer, that I am authorized to prepare this form.
Signature of taxpayer
Date
Signature of spouse
Date
Signature of preparer
other than taxpayer
Date
Please fill in the Return Label below. The IRS will complete the Notice to Applicant and return it to you. If you want it sent to another address or to an
agent acting for you, enter the other address and add the agent’s name.
(Do not detach)
We have approved your application.
Notice to
We have not approved your application.
Applicant
However, we have granted a 45-day grace period to
. This grace period is
considered a valid extension of time for elections otherwise required to be made on a timely return.
We have not approved your application. After considering the above information, we cannot grant your request
for an extension of time to file. We are not granting a 45-day grace period.
To Be
Completed
We cannot consider your application because it was filed after the due date of your return.
by the IRS
Other
Director
Date
Taxpayer’s name (and agent’s name, if applicable). If a joint return, also give spouse’s name.
Address (number and street, including suite, room, or apt. no., or P.O. box number)
City or town, province or state, and country (including postal or ZIP code)
Agents:
Always include taxpayer’s name on Return Label.
2350
For Privacy Act and Paperwork Reduction Act Notice, see page 4.
Form
(2019)
Cat. No. 11780H
2350
Application for Extension of Time
OMB No. 1545-0074
Form
To File U.S. Income Tax Return
2019
For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment
See instructions on page 3.
Department of the Treasury
Go to www.irs.gov/Form2350 for the latest information.
Internal Revenue Service
Please
Your first name and middle initial(s)
Last name
Your social security number
print or
type.
If a joint return, spouse’s first name and middle initial(s)
Last name
Spouse’s social security number
Home address (number and street). If you have a P.O. box, see instructions.
City, town or post office, state, and ZIP code. If you have a foreign address, enter only the city name on this line;
File by
then complete the spaces below. See instructions.
the due
date for
filing
Foreign country name
Foreign province/county
Foreign postal code
your
return.
Please fill in the Return Label at the bottom of this page.
1
to file my income tax return for the calendar year 2019,
I request an extension of time until
, because my tax home is in a foreign country and I expect to qualify
or other tax year ending
for special tax treatment by meeting the “bona fide residence test” or the “physical presence test.” (See instructions.)
2
Yes
No
Were you previously granted an extension of time to file for this tax year? .
.
.
.
.
.
.
.
.
.
.
.
3
Yes
No
Will you need additional time to allocate moving expenses? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4a Date you first arrived in the foreign country
b Date qualifying period begins
; ends
c Your foreign home address
d Date you expect to return to the United States
Note: This is not an extension of time to pay tax. Full payment is required to avoid interest and late payment charges.
5
Enter the amount of income tax paid with this form .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
Signature and Verification
Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete; and, if prepared by someone other than the taxpayer, that I am authorized to prepare this form.
Signature of taxpayer
Date
Signature of spouse
Date
Signature of preparer
other than taxpayer
Date
Please fill in the Return Label below. The IRS will complete the Notice to Applicant and return it to you. If you want it sent to another address or to an
agent acting for you, enter the other address and add the agent’s name.
(Do not detach)
We have approved your application.
Notice to
We have not approved your application.
Applicant
However, we have granted a 45-day grace period to
. This grace period is
considered a valid extension of time for elections otherwise required to be made on a timely return.
We have not approved your application. After considering the above information, we cannot grant your request
for an extension of time to file. We are not granting a 45-day grace period.
To Be
Completed
We cannot consider your application because it was filed after the due date of your return.
by the IRS
Other
Director
Date
Taxpayer’s name (and agent’s name, if applicable). If a joint return, also give spouse’s name.
Address (number and street, including suite, room, or apt. no., or P.O. box number)
City or town, province or state, and country (including postal or ZIP code)
Agents:
Always include taxpayer’s name on Return Label.
2350
For Privacy Act and Paperwork Reduction Act Notice, see page 4.
Form
(2019)
Cat. No. 11780H
[This page left blank intentionally]
3
Form 2350 (2019)
Page
E-file Using Your Personal Computer
It’s Convenient,
or Through a Tax Professional
Safe, and Secure
Refer to your tax software package or tax preparer for ways to file
IRS e-file is the IRS’s electronic filing program. You can get an
electronically. Be sure to have a copy of last year’s tax return—you will
extension of time to file your tax return by filing Form 2350
be asked to provide information from the return for taxpayer verification.
electronically. You will receive an electronic acknowledgment once you
If you wish to make a payment, you can pay electronically (see page 4)
complete the transaction. Keep it with your records. Do not send in
or send your check or money order to the address shown under Where
Form 2350 if you file electronically.
To File below.
If you think you may owe tax and wish to make a payment, see How To
File a Paper Form 2350
Make a Payment With Your Extension on page 4.
If you wish to file on paper instead of electronically, fill in the Form 2350
and mail it to the address shown under Where To File below.
Note: If you are a fiscal year taxpayer, you must file a paper Form 2350.
General Instructions
Purpose of Form
Where To File
Use Form 2350 to ask for an extension of time to file your tax return only if
File Form 2350 by mailing it to:
you expect to file Form 2555 and you need the time to meet either the bona
Department of the Treasury
fide residence test or the physical presence test to qualify for the foreign
Internal Revenue Service
earned income exclusion and/or the foreign housing exclusion or deduction.
Austin, TX 73301-0045
All other taxpayers should file Form 4868, Application for Automatic
You can also file by giving it to a local IRS representative or other IRS
Extension of Time To File U.S. Individual Income Tax Return, to request
employee.
an extension of time to file their returns.
Period of Extension
Note: Do not file Form 2350 more than once for each move overseas. If,
after meeting the qualifications for the “bona fide residence test” or the
If you are given an extension, it will generally be to a date 30 days after
“physical presence test,” you remain abroad continuously for the
the date on which you expect to meet either the bona fide residence test
following tax year(s) and require an extension, file Form 4868.
or the physical presence test. But if you must allocate moving expenses
(see Pub. 54), you may be given an extension up to 90 days after the
Form 2350 doesn’t extend the time to pay taxes. If you
!
end of the year following the year you moved to the foreign country.
don’t pay the amount due by the due date (April 15, 2020,
for a calendar year return), you will owe interest and may be
Gift and generation-skipping transfer (GST) tax return (Form 709).
charged penalties. For details, see Filing Your Tax Return,
An extension of time to file your 2019 calendar year income tax return
CAUTION
which begins on this page.
also extends the time to file Form 709, United States Gift (and
Generation-Skipping Transfer) Tax Return, for 2019. However, it doesn’t
If we give you more time to file and later find that the
!
extend the time to pay any gift and GST tax you may owe for 2019. To
statements on this form are false or misleading, the
make a payment of gift and GST tax, see Form 8892, Application for
extension is null and void. You will owe the late filing penalty
Automatic Extension of Time To File Form 709 and/or Payment of Gift/
CAUTION
explained on page 4.
Generation-Skipping Transfer Tax. If you don’t pay the amount due by
Who Should File
the regular due date for Form 709, you will owe interest and may also be
charged penalties. If the donor died during 2019, see the instructions for
You should file Form 2350 if all three of the following apply.
Form 709 and Form 8892.
1. You are a U.S. citizen or resident alien.
Filing Your Tax Return
2. You expect to qualify for the foreign earned income exclusion and/
or the foreign housing exclusion or deduction by meeting either the
You may file Form 1040 or 1040-SR at any time before the extension
bona fide residence test or the physical presence test but not until after
expires.
your tax return is due.
Form 2350 doesn’t extend the time to pay taxes. If you don’t pay the
3. Your tax home is in a foreign country (or countries) throughout your
amount due by the regular due date, you will owe interest. You may also
be charged penalties.
period of bona fide residence or physical presence, whichever applies.
Interest. You will owe interest on any tax not paid by the regular due
Additional Information
date of your return, even if you qualify for the 2-month extension because
Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, has a
you were out of the country. The interest runs until you pay the tax. Even
detailed discussion of the foreign earned income exclusion, the foreign
if you had a good reason for not paying on time, you will still owe interest.
housing exclusion and deduction, the bona fide residence test, and the
Late payment penalty. The late payment penalty is usually ½ of 1% of
physical presence test. You can download Pub. 54 (and other forms and
any tax (other than estimated tax) not paid by April 15, 2020 (for a
publications) at www.irs.gov/FormsPubs.
calendar year return), or June 15, 2020, if you have 2 extra months to file
When To File
your return because you were out of the country. It is charged for each
month or part of a month the tax is unpaid. The maximum penalty is
File Form 2350 on or before the due date of your Form 1040 or 1040-
25%. You might not owe this penalty if paying late is due to reasonable
SR. For a 2019 calendar year return, this is April 15, 2020. However, if
cause and not due to willful neglect. Attach a statement to your return,
you have 2 extra months to file your return because you were “out of the
not to the Form 2350, explaining the reason.
country” (defined next), file Form 2350 on or before June 15, 2020. You
Late filing penalty. A late filing penalty is usually charged if your return
should file Form 2350 early enough so that if it isn’t approved, you can
is filed after the due date (including extensions). It is usually 5% of the
still file your return on time.
tax not paid by the regular due date for each month or part of a month
“Out of the country” means that on the regular due date of your
your return is late. Generally, the maximum penalty is 25%. If your return
return, either (a) you live outside the United States and Puerto Rico and
is more than 60 days late, the minimum penalty is $330 or the balance
your main place of work is outside the United States and Puerto Rico, or
of tax due on your return, whichever is smaller. You might not owe the
(b) you are in military or naval service on duty outside the United States
penalty if filing late is due to reasonable cause and not due to willful
and Puerto Rico. If you qualify as being “out of the country,” you will still
neglect. Attach a statement to your return, not Form 2350, explaining
be eligible for the extension, even if you are physically present in the
the reason.
United States or Puerto Rico on the regular due date of the return. You
How to claim credit for payment made with this form. When you file
don’t have to file a form to get the 2-month extension because you were
Form 1040 or 1040-SR, enter any income tax payment (line 5) sent with
out of the country. But you will have to attach a statement to your tax
Form 2350 on Schedule 3 (Form 1040 or 1040-SR), line 10.
return explaining how you qualified.
4
Form 2350 (2019)
Page
Specific Instructions
Name, Address, and
Tax home. You must have a tax home in a foreign country or countries
and not have an abode in the United States. Generally, your tax home is
Social Security Number (SSN)
your regular or main place of business or post of duty regardless of
where you maintain your family home. However, if you have an abode in
Enter your name, address, and SSN as shown on the form. Don’t
the United States and are supporting the Armed Forces of the United
abbreviate the country name. If you plan to file a joint return, include
States in a foreign area designated by the President of the United States
your spouse’s name and SSN in the same order they will appear on your
by Executive order as a combat zone for purposes of section 112, you
return.
nonetheless have a tax home in the foreign country. Lastly, if you don’t
Line 1. If you plan to qualify for the bona fide residence test, enter the
have a regular or main place of business because of the nature of your
date that is 12 months and 30 days (90 days if allocating moving
work, then your tax home is the place where you regularly live.
expenses) from the first day of your next full tax year (from January 1,
Foreign country. A foreign country is a country other than the United
2020, for a calendar year return). If you plan to qualify under the physical
States or any of its possessions or territories.
presence test, enter the date that is 12 months and 30 days (90 days if
allocating moving expenses) from your first full (24-hour) day in the
Signature and Verification
foreign country.
Generally, the taxpayer requesting the extension must sign this form. If
Line 4a. Enter the day, month, and year of your arrival in the foreign
you are unable to sign for a good reason, any person in a close personal
country.
or business relationship to you may sign on your behalf if a statement is
Line 4b. The beginning date of the qualifying period is the first full (24-hour)
attached explaining the reason you can’t sign and the nature of the
day in the foreign country, usually the day after the arrival date shown on
relationship. If you plan to file a joint return with your spouse, both of
line 4a. The ending date is the date you will qualify for special tax treatment
you should sign. If there is a good reason why one of you can’t, the
by meeting the physical presence or bona fide residence test.
other spouse may sign for both. Attach a statement explaining why the
Line 4c. Enter the physical address where you are currently living in the
other spouse can’t sign. Also, any individual with a power of attorney
foreign country.
authorizing them to sign documents related to the matter may sign the
Line 4d. Enter the date you expect to return to the United States. If you
extension for the taxpayer. Any individual other than the taxpayer should
have no planned date, leave this line blank.
sign on the line provided for a preparer other than a taxpayer.
Bona fide residence test. To meet this test, you must be a U.S. citizen
Notice to Applicant and Return Label
who is a bona fide resident of a foreign country (or countries) for an
You must complete the Return Label to receive the Notice to Applicant.
uninterrupted period that includes an entire tax year. A U.S. resident
We will use it to tell you if your application is approved. Don’t attach the
alien who is a citizen or national of a country with which the United
notice to your return—keep it for your records.
States has an income tax treaty in effect also may meet this test.
If the post office doesn’t deliver mail to your street address, enter
Physical presence test. To meet this test, you must be a U.S. citizen or
your P.O. box number instead.
resident alien who is physically present in a foreign country (or
countries) for at least 330 full days during any 12-month period.
How To Make a Payment With Your Extension
Making Payments Electronically
Notice to taxpayers presenting checks. When you provide a check as
payment, you authorize us either to use information from your check to
You can pay online with a direct transfer from your bank account using
make a one-time electronic fund transfer from your account or to
Direct Pay, the Electronic Federal Tax Payment System, or by debit or
process the payment as a check transaction. When we use information
credit card. You can also pay by phone using the Electronic Federal Tax
from your check to make an electronic fund transfer, funds may be
Payment System or by debit or credit card. For more information, go to
withdrawn from your account as soon as the same day we receive your
www.irs.gov/Payments.
payment, and you will not receive your check back from your financial
Paying by Check or Money Order
institution.
No checks of $100 million or more accepted. The IRS cannot accept
• When paying by check or money order with Form 2350, see Where To
a single check (including a cashier’s check) for amounts of
File on page 3.
$100,000,000 ($100 million) or more. If you are sending $100 million or
• Make your check or money order payable to “United States Treasury.”
more by check, you will need to spread the payments over two or more
Don’t send cash.
checks with each check made out for an amount less than $100 million.
• Write your social security number, daytime phone number, and “2019
The $100 million or more amount limit does not apply to other methods
Form 2350” on your check or money order.
of payment (such as electronic payments), so please consider paying by
means other than checks.
• Do not staple or attach your payment to the form.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
You are not required to provide the information requested on a form
information on this form to carry out the Internal Revenue laws of the
that is subject to the Paperwork Reduction Act unless the form displays
United States. We need this information to determine your eligibility for
a valid OMB control number. Books or records relating to a form or its
an extension of time to file your individual income tax return. If you
instructions must be retained as long as their contents may become
choose to apply for an extension of time to file, you are required by
material in the administration of any Internal Revenue law. Generally, tax
Internal Revenue Code sections 6001, 6011(a), and 6081 to provide the
returns and return information are confidential, as required by section
information requested on this form. Under section 6109, you must
6103.
disclose your social security number (SSN). Routine uses of this
The average time and expenses required to complete and file this
information include giving it to the Department of Justice for civil and
form will vary depending on individual circumstances. For the estimated
criminal litigation, and to cities, states, the District of Columbia, and U.S.
averages, see the instructions for your income tax return.
commonwealths or possessions for use in administering their tax laws.
If you have suggestions for making this form simpler, we would be
We may also disclose this information to other countries under a tax
happy to hear from you. See the instructions for your income tax return.
treaty, to federal and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence agencies to combat
terrorism. If you fail to provide this information in a timely manner, or
provide incomplete or false information, you may be liable for interest
and penalties.
Page of 4