Enlarge image | 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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Enlarge image | 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%. |
Enlarge image | 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 |