Fillable Form 2350: To File U.S. Income Tax Return (UncleFed's Tax Board)

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Form 2350: To File U.S. Income Tax Return (UncleFed's Tax Board)

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Form 2350
Department of the Treasury
Internal Revenue Service
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
▶
See instructions on page 3.
OMB No. 1545-0074
2010
Please
print or
type.
File by
the due
date for
filing
your
return.
Your first name and initial Last name
Your social security number
If a joint return, spouse’s first name and initial
Last name
Spouse’s social security number
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
to file my income tax return for the calendar year 2010,
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)
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.
Number and street (include 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 (2010)
Form 2350 (2010)
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, 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.
▲
!
CAUTION
Form 2350 does not extend the time to pay taxes. If you do
not pay the amount due by the due date (April 18, 2011, 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.
▲
!
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.
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) at
IRS.gov.
When To File
File Form 2350 on or before the due date of your Form 1040. For a
2010 calendar year return, this is April 18, 2011. 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, 2011. 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 73301-0045
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 to 90 days after the end of
the year following the year you moved to the foreign country.
Gift tax return (Form 709). An extension of time to file your 2010
calendar year income tax return also extends the time to file Form 709
for 2010. However, it does not extend the time to pay any gift tax you
may owe for 2010. To make a payment of gift 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 2010, 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, 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 18, 2011 (for a
calendar year return), or June 15, 2011, 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.
Note. If you are a fiscal year taxpayer, you must file a paper Form 2350.
Form 2350 (2010)
Page 4
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 $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)
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.
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, 2011, 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. 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. 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.
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.
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.
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. 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
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. The declaration 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 “2010
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, 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.
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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Form 2350: To File U.S. Income Tax Return (UncleFed's Tax Board)

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