Fill - Free fillable F2350 2019 Form 2350 PDF form

Form 2350

2019

Application for Extension of Time

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

Internal Revenue Service

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See instructions on page 3.

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Go to www.irs.gov/Form2350 for the latest information.

OMB No. 1545-0074

Please

print or

type.

File by

the due

date for

filing

your

return.

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.

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.

I request an extension of time until

to file my income tax return for the calendar year 2019,

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

Date you first arrived in the foreign country

Date qualifying period begins ; ends

Your foreign home address

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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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

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Signature of spouse

▶

Date

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Signature of preparer

other than taxpayer

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Date

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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)

Notice to

Applicant

To Be

Completed

by the IRS

We have approved your application.

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

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

Director Date

Return Label

(Please print or type)

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.

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

Cat. No. 11780H

Form 2350 (2019)

[This page left blank intentionally]

Form 2350 (2019)

Page 3

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, see How To

Make a Payment With Your Extension 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 electronically (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.

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.

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CAUTION

Form 2350 doesn’t extend the time to pay taxes. If you

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

charged penalties. For details, see Filing Your Tax Return,

which begins on this page.

▲

CAUTION

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.

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 2019 calendar year return, this is April 15, 2020. 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, 2020. 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 2019 calendar year income tax return

also extends the time to file Form 709, United States Gift (and

Generation-Skipping Transfer) Tax Return, for 2019. However, it doesn’t

extend the time to pay any gift and GST tax you may owe for 2019. 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 2019, 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, 2020 (for a

calendar year return), or June 15, 2020, 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%. If your return

is more than 60 days late, the minimum penalty is $330 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 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 or 1040-SR), line 10.

Form 2350 (2019)

Page 4

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,

2020, 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.

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 also may 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 possessions or 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 pay online with a direct transfer from your bank account using

Direct Pay, the Electronic Federal Tax Payment System, or by debit or

credit card. You can also pay by phone using the Electronic Federal Tax

Payment System or by debit or credit card. 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 on page 3.

• Make your check or money order payable to “United States Treasury.”

Don’t send cash.

• Write your social security number, daytime phone number, and “2019

Form 2350” on your check or money order.

• Do not staple or attach your payment to the form.

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.

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 possessions 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.

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.

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