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

Application for Extension of Time to File U.S. Income Tax Return
2023 Form 2350
Form

2350

Department of the Treasury
Internal Revenue Service
Please
print or
type.

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

OMB No. 1545-0074

For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment
See instructions later.
Go to www.irs.gov/Form2350 for the latest information.

2023

Your first name and middle initial(s)

Last name

Your social security number

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.

File by
the due
date for
filing
your
return.

City, town or post office, state, and ZIP code. If you have a foreign address, enter only the city name on this line; then
complete the spaces below. See instructions.

Foreign country name

Foreign province/county

Foreign postal code

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

2
3
4a

to file my income tax return for the calendar year 2023,
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.)
Yes
No
Were you previously granted an extension of time to file for this tax year? . . . . . . . . . . . .
Will you need additional time to allocate moving expenses? . . . . . . . . . . . . . . . .
Yes
No
Date you first arrived in the foreign country

b Date qualifying period begins
c

; ends

Your foreign home address

d Date you expect to return to the United States

5

Note: This is not an extension of time to pay tax. Full payment is required to avoid interest and late payment charges.
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.

Notice to
Applicant

To Be
Completed
by the IRS

(Do not detach)
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

Return Label

(Please print or type.)

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)

For Privacy Act and Paperwork Reduction Act Notice, see instructions later.

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

Form 2350 (2023)

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Form 2350 (2023)

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 a
paper Form 2350 if you file your Form 2350 electronically.
If you think you may owe tax and wish to make a payment, see How
To Make a Payment With Your Extension, later.

E-file Using Your Tax Software or
Through a Tax Professional
Refer to your tax software package or tax return 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 electronically (see Making
Payments Electronically, later) 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.
Note: If you are a fiscal year taxpayer, you must file a paper Form 2350.

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 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 returns.
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
physical presence test, you remain abroad continuously for the following
tax year(s) and require an extension, file Form 4868.

!
▲

Form 2350 doesn’t extend the time to pay taxes. If you don’t
pay the amount due by the due date (April 15, 2024, for most
people, for a calendar year return), you will owe interest and
may be charged penalties. For details, see Filing Your Tax
Return, later.

!
▲

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 later.

CAUTION

CAUTION

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 download Pub. 54 (and other forms and
publications) at www.irs.gov/FormsPubs.

When To File
File Form 2350 on or before the due date of your Form 1040 or
1040-SR. For a 2023 calendar year return, this is April 15, 2024 (April 17,
if you live in Maine or Massachusetts). 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 17, 2024. You should
file Form 2350 early enough so that if it isn’t 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 on duty 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
don’t 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 73301-0045
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 up to 90 days after the
end of the year following the year you moved to the foreign country.
Gift and generation-skipping transfer (GST) tax return (Form 709).
An extension of time to file your 2023 calendar year income tax return
also extends the time to file Form 709, United States Gift (and
Generation-Skipping Transfer) Tax Return, for 2023. However, it doesn’t
extend the time to pay any gift and GST tax you may owe for 2023. To
make a payment of gift and GST tax, see Form 8892, Application for
Automatic Extension of Time To File Form 709 and/or Payment of Gift/
Generation-Skipping Transfer Tax. If you don’t 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 2023, see the instructions for
Form 709 and Form 8892.

Filing Your Tax Return
You may file Form 1040 or 1040-SR at any time before the extension
expires.
Form 2350 doesn’t extend the time to pay taxes. If you don’t 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, 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 late payment penalty is usually ½ of 1% of
any tax (other than estimated tax) not paid by April 15, 2024 (for most
people, for a calendar year return), or June 17, 2024, 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 paying late
is due to reasonable cause and not due to willful neglect. Attach a
statement to your return, not to the Form 2350, explaining the reason.
Late filing penalty. A late filing 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%.

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Form 2350 (2023)

If your return is more than 60 days late, the minimum penalty is $485 or
the balance of tax due on your return, whichever is smaller. You might
not owe the penalty if filing late is due to reasonable cause and not due
to willful neglect. Attach a statement to your return, not to the Form

2350, explaining the reason.
How to claim credit for payment made with this form. When you file
Form 1040 or 1040-SR, enter any income tax payment (line 5) sent with
Form 2350 on Schedule 3 (Form 1040), line 10.

Specific Instructions
Name, Address, and
Social Security Number (SSN)
Enter your name, address, and SSN as shown on the form. Don’t
abbreviate the country name. 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.
Line 1. If you plan to qualify for the bona fide residence test, enter the
date that is 12 months and 30 days (90 days if allocating moving
expenses) from the first day of your next full tax year (from January 1,
2024, 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 (24hour) 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.
Line 4c. Enter the physical address where you are currently living in the
foreign country.
Line 4d. Enter the date you expect to return to the United States. If you
have no planned date, leave this line blank.
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 may also meet this test.
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.

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
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
the United States and are supporting the Armed Forces of the United
States in a foreign area designated by the President of the United States
by Executive order as a combat zone for purposes of section 112, you
nonetheless have a tax home in the foreign country. Lastly, if you don’t
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.
Foreign country. A foreign country is a country other than the United
States or any of its territories.

Signature and Verification
Generally, the taxpayer requesting the extension must sign this form. If
you are unable to sign for a good reason, any person in a close personal
or business relationship to you may sign on your behalf if a statement is
attached explaining the reason you can’t sign and the nature of the
relationship. If you plan to file a joint return with your spouse, both of
you should sign. If there is a good reason why one of you can’t, the
other spouse may sign for both. Attach a statement explaining why the
other spouse can’t sign. Also, any individual with a power of attorney
authorizing them to sign documents related to the matter may sign the
extension for the taxpayer. Any individual other than the taxpayer should
sign on the line provided for a preparer other than a taxpayer.

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

How To Make a Payment With Your Extension
Making Payments Electronically
You can make a secure payment.
• Online using Direct Pay or your IRS online account.
• Online or by phone using the Electronic Federal Tax Payment System
(EFTPS), a debit card, a credit card, or a digital wallet such as PayPal
and Click to Pay.
For more information, go to www.irs.gov/Payments.

Paying by Check or Money Order
• When paying by check or money order with Form 2350, see Where To
File, earlier.
• Make your check or money order payable to “United States Treasury.”
Don’t send cash.
• Write your social security number, daytime phone number, and “2023
Form 2350” on your check or money order.
• Do not staple or attach your payment to the form.
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, the District of Columbia, and U.S.
commonwealths or territories 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

Notice to taxpayers presenting checks. When you provide a check as
payment, you authorize us either to use information from your check to
make a one-time electronic fund transfer from your account or to
process the payment as a check transaction. When we use information
from your check to make an electronic fund transfer, funds may be
withdrawn from your account as soon as the same day we receive your
payment, and you will not receive your check back from your financial
institution.
No checks of $100 million or more accepted. The IRS cannot accept
a single check (including a cashier’s check) for amounts of
$100,000,000 ($100 million) or more. If you are sending $100 million or
more by check, you will need to spread the payments over two or more
checks with each check made out for an amount less than $100 million.
The $100 million or more amount limit does not apply to other methods
of payment (such as electronic payments), so please consider paying by
means other than checks.
provide incomplete or false information, you may be liable for interest
and penalties.
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.