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                                                                                                                                                                                                              OMB No. 1545-0074 
                                                                                                                  Application for Extension of Time 
Form 2350                                                                                                         To File U.S. Income Tax Return  
                                                                                         For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment  
Department of the Treasury                                                                                                               See instructions later.                                              2024
Internal Revenue Service                                                                                          Go to www.irs.gov/Form2350 for the latest information .
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; then 
File by                                                                    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                                                                         I request an extension of time until                                                       to file my income tax return for the calendar year 2024, 
                                                                          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.) 
2                                                                         Were you previously granted an extension of time to file for this tax year? .                    . . .   . . . .            . . . .       Yes           No
3                                                                         Will you need additional time to allocate moving expenses?  .                       . . .      . . . .   . . . .            . . . .       Yes           No
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  
Applicant                                                                                We have not approved your application.  
                                                                                         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 
                          To Be                                                          for an extension of time to file. We are not granting a 45-day grace period. 
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:   
             Return Label                         (Please print or type.)                                                                                                          Always include taxpayer’s name on Return Label. 
For Privacy Act and Paperwork Reduction Act Notice, see instructions later.                                                                                                    Cat. No. 11780H                      Form 2350 (2024) 



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Form 2350 (2024)                                                                                                                                                       Page 3 
                                   It’s Convenient, Safe,                               E-file Using Your Tax Software or 
                                   and Secure                                           Through a Tax Professional
IRS e-file is the IRS’s electronic filing program. You can get an             Refer to your tax software package or tax return preparer for ways to file 
extension of time to file your tax return by filing Form 2350                 electronically. Be sure to have a copy of last year’s tax return—you will 
electronically. You will receive an electronic acknowledgment once you        be asked to provide information from the return for taxpayer verification. 
complete the transaction. Keep it with your records. Do not send in a         If you wish to make a payment, you can pay electronically (see Making 
paper Form 2350 if you file your Form 2350 electronically.                    Payments Electronically, later) or send your check or money order to the 
                                                                              address shown under Where To File below. 
If you think you may owe tax and wish to make a payment, see How 
To Make a Payment With Your Extension, later.                                           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. 
                                                                              Note: If you are a fiscal year taxpayer, you must file a paper Form 2350. 

                                                          General Instructions 

Purpose of Form                                                               United States or Puerto Rico on the regular due date of the return. You 
Use Form 2350 to ask for an extension of time to file your tax return         don’t have to file a form to get the 2-month extension because you were 
only if   you expect to file Form 2555 and you need the time to meet          out of the country. But you will have to attach a statement to your tax 
either the bona fide residence test or the physical presence test to          return explaining how you qualified.
qualify for the foreign earned income exclusion and/or the foreign            Where To File 
housing exclusion or deduction.                                               File Form 2350 by mailing it to:
All other taxpayers should file Form 4868, Application for Automatic             Department of the Treasury                                                         
Extension of Time To File U.S. Individual Income Tax Return, to request          Internal Revenue Service                                                              
an extension of time to file their returns.                                      Austin, TX 73301-0045
Note: Do not file Form 2350 more than once for each move overseas. If,           You can also file by giving it to a local IRS representative or other IRS 
after meeting the qualifications for the bona fide residence test or the      employee.
physical presence test, you remain abroad continuously for the following 
tax year(s) and require an extension, file Form 4868.                         Period of Extension
            Form 2350 doesn’t extend the time to pay taxes. If you don’t      If you are given an extension, it will generally be to a date 30 days after 
            pay the amount due by the due date (April 15, 2025, for most      the date on which you expect to meet either the bona fide residence test 
!          people, for a calendar year return), you will owe interest and    or the physical presence test. But if you must allocate moving expenses 
CAUTION     may be charged penalties. For details, see Filing Your Tax        (see Pub. 54), you may be given an extension up to 90 days after the 
            Return  , later.                                                  end of the year following the year you moved to the foreign country.
            If we give you more time to file and later find that the          Gift and generation-skipping transfer (GST) tax return (Form 709). 
            statements on this form are false or misleading, the              An extension of time to file your 2024 calendar year income tax return 
!          extension is null and void. You will owe the late filing penalty  also extends the time to file Form 709, United States Gift (and 
CAUTION     explained later.                                                  Generation-Skipping Transfer) Tax Return, for 2024. However, it doesn’t 
                                                                              extend the time to pay any gift and GST tax you may owe for 2024. To 
Who Should File                                                               make a payment of gift and GST tax, see Form 8892, Application for 
You should file Form 2350 if all three of the following apply.                Automatic Extension of Time To File Form 709 or Form 709-NA and/or 
                                                                              Payment of Gift/Generation-Skipping Transfer Tax. If you don’t pay the 
1. You are a U.S. citizen or resident alien.                                  amount due by the regular due date for Form 709, you will owe interest 
2. You expect to qualify for the foreign earned income exclusion and/         and may also be charged penalties. If the donor died during 2024, see 
or the foreign housing exclusion or deduction by meeting either the           the instructions for Form 709 and Form 8892. 
bona fide residence test or the physical presence test but not until after 
your tax return is due.                                                       Filing Your Tax Return 
3. Your tax home is in a foreign country (or countries) throughout your       You may file Form 1040 or 1040-SR at any time before the extension 
period of bona fide residence or physical presence, whichever applies.        expires. 
                                                                                 Form 2350 doesn’t extend the time to pay taxes. If you don’t pay the 
Additional Information                                                        amount due by the regular due date, you will owe interest. You may also 
Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, has a        be charged penalties. 
detailed discussion of the foreign earned income exclusion, the foreign       Interest. You will owe interest on any tax not paid by the regular due 
housing exclusion and deduction, the bona fide residence test, and the        date of your return, even if you qualify for the 2-month extension 
physical presence test. You can download Pub. 54 (and other forms and         because you were out of the country. The interest runs until you pay the 
publications) at www.irs.gov/FormsPubs.                                       tax. Even if you had a good reason for not paying on time, you will still 
When To File                                                                  owe interest. 
File Form 2350 on or before the due date of your Form 1040 or                 Late payment penalty. The late payment penalty is usually ½ of 1% of 
1040-SR. For a 2024 calendar year return, this is April 15, 2025.             any tax (other than estimated tax) not paid by April 15, 2025 (for most 
However, if you have 2 extra months to file your return because you           people, for a calendar year return), or June 16, 2025, if you have 2 extra 
were “out of the country” (defined next), file Form 2350 on or before         months to file your return because you were out of the country. It is 
June 16, 2025. You should file Form 2350 early enough so that if it isn’t     charged for each month or part of a month the tax is unpaid. The 
approved, you can still file your return on time.                             maximum penalty is 25%. You might not owe this penalty if paying late 
                                                                              is due to reasonable cause and not due to willful neglect. Attach a 
“Out of the country” means that on the regular due date of your               statement to your return, not to the Form 2350, explaining the reason. 
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      Late filing penalty. A late filing penalty is usually charged if your return 
(b) you are in military or naval service on duty outside the United States    is filed after the due date (including extensions). It is usually 5% of the 
and Puerto Rico. If you qualify as being “out of the country,” you will still tax not paid by the regular due date for each month or part of a month 
be eligible for the extension, even if you are physically present in the      your return is late. Generally, the maximum penalty is 25%.



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Form 2350 (2024)                                                                                                                                Page 4 
If your return is more than 60 days late, the minimum penalty is $510 or       2350, explaining the reason. 
the balance of tax due on your return, whichever is smaller. You might         How to claim credit for payment made with this form. When you file 
not owe the penalty if filing late is due to reasonable cause and not due      Form 1040 or 1040-SR, enter any income tax payment (line 5) sent with 
to willful neglect. Attach a statement to your return, not to the Form         Form 2350 on Schedule 3 (Form 1040), line 10.

                                                           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 
Enter your name, address, and SSN as shown on the form. Don’t                  where you maintain your family home. However, if you have an abode in 
abbreviate the country name. If you plan to file a joint return, include       the United States and are supporting the Armed Forces of the United 
your spouse’s name and SSN in the same order they will appear on your          States in a foreign area designated by the President of the United States 
return.                                                                        by Executive order as a combat zone for purposes of section 112, you 
Line 1. If you plan to qualify for the bona fide residence test, enter the     nonetheless have a tax home in the foreign country. Lastly, if you don’t 
date that is 12 months and 30 days (90 days if allocating moving               have a regular or main place of business because of the nature of your 
expenses) from the first day of your next full tax year (from January 1,       work, then your tax home is the place where you regularly live.
2025, for a calendar year return). If you plan to qualify under the physical   Foreign country. A foreign country is a country other than the United 
presence test, enter the date that is 12 months and 30 days (90 days if        States or any of its territories. 
allocating moving expenses) from your first full (24-hour) day in the 
foreign country.                                                               Signature and Verification 
Line 4a. Enter the day, month, and year of your arrival in the foreign         Generally, the taxpayer requesting the extension must sign this form. If 
country.                                                                       you are unable to sign for a good reason, any person in a close personal 
Line 4b. The beginning date of the qualifying period is the first full (24-    or business relationship to you may sign on your behalf if a statement is 
hour) day in the foreign country, usually the day after the arrival date       attached explaining the reason you can’t sign and the nature of the 
shown on line 4a. The ending date is the date you will qualify for special     relationship. If you plan to file a joint return with your spouse, both of 
tax treatment by meeting the physical presence or bona fide residence          you should sign. If there is a good reason why one of you can’t, the 
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 
                                                                               extension for the taxpayer. Any individual other than the taxpayer should 
Line 4d. Enter the date you expect to return to the United States. If you      sign on the line provided for a preparer other than a taxpayer.
have no planned date, leave this line blank. 
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 may also 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 
You can make a secure payment.                                                 payment, you authorize us either to use information from your check to 
                                                                               make a one-time electronic fund transfer from your account or to 
• Online using Direct Pay, cash, or your IRS online account.                   process the payment as a check transaction. When we use information 
• Online or by phone using the Electronic Federal Tax Payment System           from your check to make an electronic fund transfer, funds may be 
(EFTPS), a debit card, a credit card, or a digital wallet such as Click to     withdrawn from your account as soon as the same day we receive your 
Pay, PayPal, or Venmo.                                                         payment, and you will not receive your check back from your financial 
For more information, go to www.irs.gov/Payments.                              institution.
                                                                               No checks of $100 million or more accepted. The IRS cannot accept 
Paying by Check or Money Order                                                 a single check (including a cashier’s check) for amounts of 
• When paying by check or money order with Form 2350, see Where To             $100,000,000 ($100 million) or more. If you are sending $100 million or 
File, earlier.                                                                 more by check, you will need to spread the payments over two or more 
• Make your check or money order payable to “United States Treasury.”          checks with each check made out for an amount less than $100 million. 
Don’t send cash.                                                               The $100 million or more amount limit does not apply to other methods 
• Write your social security number, daytime phone number, and “2024           of payment (such as electronic payments), so please consider paying by 
Form 2350” on your check or money order.                                       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                 provide incomplete or false information, you may be liable for interest 
information on this form to carry out the Internal Revenue laws of the         and penalties. 
United States. We need this information to determine your eligibility for      You are not required to provide the information requested on a form 
an extension of time to file your individual income tax return. If you         that is subject to the Paperwork Reduction Act unless the form displays 
choose to apply for an extension of time to file, you are required by          a valid OMB control number. Books or records relating to a form or its  
Internal Revenue Code sections 6001, 6011(a), and 6081 to provide the          instructions must be retained as long as their contents may become  
information requested on this form. Under section 6109, you must               material in the administration of any Internal Revenue law. Generally, tax 
disclose your social security number (SSN). Routine uses of this               returns and return information are confidential, as required by section 
information include giving it to the Department of Justice for civil and       6103. 
criminal litigation, and to cities, states, the District of Columbia, and U.S. The average time and expenses required to complete and file this 
commonwealths or territories for use in administering their tax laws. We       form will vary depending on individual circumstances. For the estimated 
may also disclose this information to other countries under a tax treaty,      averages, see the instructions for your income tax return.
to federal and state agencies to enforce federal nontax criminal laws, or      If you have suggestions for making this form simpler, we would be  
to federal law enforcement and intelligence agencies to combat                 happy to hear from you. See the instructions for your income tax return. 
terrorism. If you fail to provide this information in a timely manner, or 






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