Form 2350 (2018)
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 $210 (adjusted for
inflation) 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 Schedule 5 (Form 1040), line 71.
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 1st day of your next full tax year (from January 1,
2019, 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. 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 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 “2018
Form 2350” on your check or money order.
• Do not staple or attach your payment to the form.
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’re sending $100 million or
more by check, you’ll 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.
