Form 2350 Application for Extension of Time to File U.S. Income Ta

Form

2350

Application for Extension of Time
To File U.S. Income Tax Return

OMB No. 1545-0074

2009

Department of the Treasury For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment
© See instructions on page 3.
Internal Revenue Service
Your social security number
Your first name and initial
Last name
Please
print or
type.
Spouse’s social security number
If a joint return, spouse’s first name and initial
Last name
File by
the due
date for
filing
your
return.

Home address (number and street)
City or town, province or state, and country (including postal or ZIP code)

Please fill in the Return Label at the bottom of this page.
1

I request an extension of time until

2
3

or other tax year ending
, because my tax home is in a foreign country and I expect to qualify
for special tax treatment by meeting the “bona fide residence test” or the “physical presence test” (see instructions).
Yes
No
Were you previously granted an extension of time to file for this tax year? . . . . . . . . . . .
Yes
No
Will you need additional time to allocate moving expenses? . . . . . . . . . . . . . . .

4a

Date you first arrived in the foreign country

to file my income tax return for the calendar year 2009,

b Date qualifying period begins
c

; ends

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 .

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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 with your name, address, and social security number. 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)
Notice to
Applicant

To Be
Completed
by the IRS

We have approved your application.
We have not approved your application.
. This grace period is
However, we have granted a 45-day grace period to
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.
We cannot consider your application because it was filed after the due date of your return.
Other

(Please print or type)

Return Label

Director

Date

Taxpayer’s name (and agent’s name, if applicable). If a joint return, also give spouse’s name.

Taxpayer’s social security number

Number and street (include suite, room, or apt. no.) or P.O. box number

Spouse’s social security number

City or town, province or state, and country (including postal or ZIP code)

For Privacy Act and Paperwork Reduction Act Notice, see page 4.

Agents:
Always include taxpayer’s name on Return Label.
Cat. No. 11780H

Form 2350 (2009)

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Form 2350 (2009)

It’s Convenient,
Safe, and Secure
IRS e-file is the IRS’s electronic filing program. You can get an
extension of time to file your tax return by filing Form 2350
electronically. You will receive an electronic acknowledgment once you
complete the transaction. Keep it with your records. Do not send in
Form 2350 if you file electronically.
If you think you may owe tax and wish to make a payment, you may
pay by electronic funds withdrawal. For details, see Paying by Electronic
Funds Withdrawal on page 4.

E-file Using Your Personal Computer
or Through a Tax Professional
Refer to your tax software package or tax preparer for ways to file
electronically. Be sure to have a copy of last year’s tax return — you will
be asked to provide information from the return for taxpayer verification.
If you wish to make a payment, you can pay by electronic funds
withdrawal (see page 4) or send your check or money order to the
address shown under Where To File below.

File a Paper Form 2350
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.

General Instructions
Purpose of Form
Use Form 2350 to ask for an extension of time to file your tax return
only if you expect to file Form 2555 or 2555-EZ and you need the time
to meet either the bona fide residence test or the physical presence test
to qualify for the foreign earned income exclusion and/or the foreign
housing exclusion or deduction.
All other taxpayers should file Form 4868, Application for Automatic
Extension of Time To File U.S. Individual Income Tax Return, to request
an extension of time to file their return.
Note. Do not file Form 2350 more than once for each move overseas. If,
after meeting the qualifications for the "bona fide residency test" or the
"physical presence test," you remain abroad continuously for the
following tax year(s) and require an extension, file Form 4868.
Form 2350 does not extend the time to pay taxes. If you do
not pay the amount due by the regular due date (April 15,
2010, for a calendar year return), you will owe interest and
may be charged penalties. For details, see Filing Your Tax
Return that begins on this page.
If we give you more time to file and later find that the
statements on this form are false or misleading, the
extension is null and void. You will owe the late filing penalty
explained on page 4.
Note. If you file your return after the regular due date, you cannot have
the IRS figure your tax.

Who Should File
You should file Form 2350 if all three of the following apply:
1. You are a U.S. citizen or resident alien.
2. You expect to qualify for the foreign earned income exclusion and/
or the foreign housing exclusion or deduction by meeting either the
bona fide residence test or the physical presence test but not until after
your tax return is due.
3. Your tax home is in a foreign country (or countries) throughout your
period of bona fide residence or physical presence, whichever applies.

Additional Information
Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, has a
detailed discussion of the foreign earned income exclusion, the foreign
housing exclusion and deduction, the bona fide residence test, and the
physical presence test. You can get Pub. 54 from most U.S. embassies
and consulates or by writing to:
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
You can also download Pub. 54 (and other forms and publications)
from the IRS website at www.irs.gov.

When To File
File Form 2350 on or before the due date of your Form 1040. For a
2009 calendar year return, this is April 15, 2010. However, if you have 2
extra months to file your return because you were “out of the
country” (defined next), file Form 2350 on or before June 15, 2010. You
should file Form 2350 early enough so that if it is not approved, you can
still file your return on time.

“Out of the country” means that on the regular due date of your
return, either (a) you live outside the United States and Puerto Rico and
your main place of work is outside the United States and Puerto Rico, or
(b) you are in military or naval service outside the United States and
Puerto Rico. If you qualify as being “out of the country,” you will still be
eligible for the extension, even if you are physically present in the United
States or Puerto Rico on the regular due date of the return. You do not
have to file a form to get the 2-month extension because you were out
of the country. But you will have to attach a statement to your tax return
explaining how you qualified.

Where To File
File Form 2350 by mailing it to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
You can also file by giving it to a local IRS representative or other IRS
employee.

Period of Extension
If you are given an extension, it will generally be to a date 30 days after
the date on which you expect to meet either the bona fide residence test
or the physical presence test. But if you must allocate moving expenses
(see Pub. 54), you may be given an extension to 90 days after the end of
the year following the year you moved to the foreign country.
Gift or generation–skipping transfer (GST) tax return (Form 709). An
extension of time to file your 2009 calendar year income tax return also
extends the time to file Form 709 for 2009. However, it does not extend
the time to pay any gift or GST tax you may owe for 2009. To make a
payment of gift or GST tax, see Form 8892. If you do not pay the
amount due by the regular due date for Form 709, you will owe interest
and may also be charged penalties. If the donor died during 2009, see
the instructions for Forms 709 and 8892.

Filing Your Tax Return
You may file Form 1040 any time before the extension expires.
Form 2350 does not extend the time to pay taxes. If you do not pay
the amount due by the regular due date, you will owe interest. You may
also be charged penalties.
Interest. You will owe interest on any tax not paid by the regular due
date of your return. This is April 15, 2010, for a 2009 calendar year
return even if you qualify for the 2-month extension because you were
out of the country. The interest runs until you pay the tax. Even if you
had a good reason for not paying on time, you will still owe interest.
Late payment penalty. The penalty is usually ½ of 1% of any tax (other
than estimated tax) not paid by April 15, 2010 (for a calendar year
return), or June 15, 2010, if you have 2 extra months 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 25%. You
might not owe this penalty if you have a good reason for not paying on
time. Attach a statement to your return, not to the Form 2350, explaining
the reason.

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Form 2350 (2009)

Late filing penalty. A penalty is usually charged if your return is filed
after the due date (including extensions). It is usually 5% of the tax not
paid by the regular due date for each month or part of a month your
return is late. Generally, the maximum penalty is 25%. If your return is
more than 60 days late, the minimum penalty is $135 or the balance of
tax due on your return, whichever is smaller. You might not owe the

penalty if you have a good reason for filing late. Attach a statement to
your return, not Form 2350, explaining the reason.
How to claim credit for payment made with this form. When you file
Form 1040, enter any income tax payment (line 5) sent with Form 2350
on Form 1040, line 68.

Specific Instructions
Name, Address, and Social Security Number
(SSN)

Physical presence test. To meet this test, you must be a U.S. citizen or
resident alien who is physically present in a foreign country (or
countries) for at least 330 full days during any 12-month period.

Enter your name, address, and SSN. If you plan to file a joint return,
include your spouse’s name and SSN in the same order they will
appear on your return. Do not abbreviate the country name.

Tax home. Generally, your tax home is your regular or main place of
business or post of duty regardless of where you maintain your family
home. If you do not have a regular or main place of business because of
the nature of your work, then your tax home is the place where you
regularly live.

Line 1. If you plan to qualify for the bona fide residence test, enter the
date that is 1 year and 30 days (90 days if allocating moving expenses)
from the 1st day of your next full tax year (from January 1, 2010, for a
calendar year return). If you plan to qualify under the physical 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 foreign
country.
Line 4a. Enter the day, month, and year of your arrival in the foreign
country.
Line 4b. The beginning date of the qualifying period is the first full (24
hour) day in the foreign country, usually the day after the arrival date
shown on line 4a. The ending date is the date you will qualify for special
tax treatment by meeting the physical presence or bona fide residence
test.

Foreign country. A foreign country is a country other than the United
States or any of its possessions or territories.

Signature and Verification
This form must be signed. If you plan to file a joint return, both of you
should sign. If there is a good reason why one of you cannot, the other
spouse may sign for both. Attach a statement explaining why the other
spouse cannot sign.

Line 4c. Enter the physical address where you are currently living in the
foreign country.

Others who can sign for you. Anyone with a power of attorney can
sign. But the following can sign for you without a power of attorney.
● Attorneys, CPAs, and enrolled agents.
● A person in a close personal or business relationship to you who is
signing because you cannot. There must be a good reason why you
cannot sign, such as illness or absence. Attach an explanation.

Line 4d. Date you expect to return to the United States. If you have no
planned date, leave this line blank.

Notice to Applicant and Return Label

Bona fide residence test. To meet this test, you must be a U.S. citizen
who is a bona fide resident of a foreign country (or countries) for an
uninterrupted period that includes an entire tax year. A U.S. resident
alien who is a citizen or national of a country with which the United
States has an income tax treaty in effect also may meet this test.

You must complete the Return Label to receive the Notice to Applicant.
We will use it to tell you if your application is approved. Do not attach
the notice to your return—keep it for your records.
If the post office does not deliver mail to your street address, enter
your P.O. box number instead.

How To Make a Payment With Your Extension
Paying by Electronic Funds Withdrawal
You can e-file Form 2350 and make a payment by authorizing an
electronic funds withdrawal from your checking or savings account.
Check with your financial institution to make sure that an electronic
funds withdrawal is allowed and to get the correct routing and account
numbers.
If you owe tax and wish to have the money electronically withdrawn
from your account, you will be asked to make the following declaration:
I authorize the U.S. Treasury and its designated Financial Agent to
initiate an ACH electronic funds withdrawal (direct debit) entry to the
financial institution account indicated in the tax preparation software
for payment of my Federal taxes and the financial institution to debit
the entry to this account. To revoke a payment, I must contact the U.
S. Treasury Financial Agent at 1-888-353-4537 no later than 2
business days prior to the payment (settlement) date. I also authorize
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of the
United States. We need this information to determine your eligibility for
an extension of time to file your individual income tax return. If you
choose to apply for an extension of time to file, you are required by
Internal Revenue Code sections 6001, 6011(a), and 6081 to provide the
information requested on this form. Under section 6109, you must
disclose your social security number (SSN). Routine uses of this
information include giving it to the Department of Justice for civil and
criminal litigation, and to cities, states, and the District of Columbia for
use in administering their tax laws. We may also disclose this
information to other countries under a tax 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.

the financial institutions involved in the processing of the electronic
payment of taxes to receive confidential information necessary to
answer inquiries and resolve issues related to the payment.
Note. This is your written copy of the electronic funds withdrawal
authorization you made to have the amount you owe withdrawn. Keep it
for your records.

Paying by Check or Money Order
● When paying by check or money order with Form 2350, see Where To
File on page 3.
● Make your check or money order payable to the “United States
Treasury.” Do not send cash.
● Write your social security number, daytime phone number, and “2009
Form 2350” on your check or money order.
● Do not staple or attach your payment to the form.
You are not required to provide the information requested on a form
that is subject to the Paperwork Reduction Act unless the form displays
a valid OMB control number. Books or records relating to a form or its
instructions must be retained as long as their contents may become
material in the administration of any Internal Revenue law. Generally, tax
returns and return information are confidential, as required by section
6103.
The average time and expenses required to complete and file this
form will vary depending on individual circumstances. For the estimated
averages, see the instructions for your income tax return.
If you have suggestions for making this form simpler, we would be
happy to hear from you. See the instructions for your income tax return.