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 later. 

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

OMB No. 1545-0074 

2023

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. 

1 I request an extension of time until to file my income tax return for the calendar year 2023, 

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. 

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 instructions later. Cat. No. 11780H Form 2350 (2023) 
[This page left blank intentionally]
Form 2350 (2023) 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 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. 

▲!

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, 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. 

▲!

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 later. 

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 1⁄2 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%.
Form 2350 (2023) Page 4 

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 (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 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. 

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 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 

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.