OMB No. 1545-0070 Application for Extension of Time 2350 To File U.S. Income Tax Return Form

Department of the Treasury

Internal Revenue Service

For U.S. Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment

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).

1

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

Signature of taxpayer  Date 

Signature of spouse 

Signature of preparer

other than taxpayer 

For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 11780H Form 2350 (2004)

 See instructions on page 3.

Date 

Date 

Please fill in the Return Label below with your name, address, and social security number. 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 

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

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.

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

To Be

Completed

by the IRS

(Do not detach)

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

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)

Please

type or

print.

File by

the due

date for

filing

your

return.

Taxpayer’s social security number

Spouse’s social security number

Return Label

(Please type or print)

Home address (number and street)

City or town, province or state, and country (including postal or ZIP code)

Agents:

Always include taxpayer’s name on Return Label.

2004

I request an extension of time until to file my income tax return for the calendar year 2004,
Form 2350 (2004) Page 3

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: Eastern Area

Distribution Center, P.O. Box 25866, Richmond, VA 23289-5866. You

can also download Pub. 54 (and other forms and publications) from

the IRS website at www.irs.gov.

When To File

File Form 2350 on or before the due date of your Form 1040. For a

2004 calendar year return, this is April 15, 2005. However, if you

have 2 extra months to file your return because you were “out of the

country” (defined below), file Form 2350 on or before June 15, 2005.

You should file Form 2350 early enough so that if it is not approved,

you can still file your return on time.

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.

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.

Purpose of Form

Use Form 2350 to ask for an extension of time to file your tax return

if 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.

Note. If you file your return after the regular due date, you cannot

have the IRS figure your tax.

If you need more time to file but do not expect to meet the bona

fide residence or the physical presence test, file Form 4868,

Application for Automatic Extension of Time To File U.S. Individual

Income Tax Return.

Where To File

File Form 2350 with either the Internal Revenue Service Center,

Philadelphia, PA 19255-0002, or a local IRS representative or other

IRS employee.

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.

Period of Extension

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.

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.

3. Your tax home is in a foreign country (or countries) throughout

your period of bona fide residence or physical presence, whichever

applies.

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

Gift or generation–skipping transfer (GST) tax return (Form 709).

An extension of time to file your 2004 calendar year income tax

return also extends the time to file Form 709 for 2004. However, it

does not extend the time to pay any gift or GST tax you may owe

for 2004. To make a payment of gift or GST 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 2004, see the instructions for Forms 709 and

8892.

Form 2350 does not extend the time to pay taxes. If you

do not pay the amount due by the regular due date (April

15, 2005, for a calendar year return) you will owe interest

and may be charged penalties. For details see Filing Your

Tax Return below.

What’s New

Form 2350 no longer contains entries for a gift or GST tax payment.

See Gift or generation-skipping transfer (GST) tax return (Form 709)

below for details on paying gift or GST tax.

CAUTION

CAUTION

Interest. You will owe interest on any tax not paid by the regular

due date of your return. This is April 15, 2005, for a 2004 calendar

year 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.

Filing Your Tax Return

You may file Form 1040 any time before the extension expires. But

remember, 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.

Late payment penalty. The penalty is usually 1⁄2 of 1% of any tax

(other than estimated tax) not paid by the due date (including the

2-month extension for taxpayers who are 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 Form 2350, explaining the reason.
Form 2350 (2004) Page 4

Specific Instructions

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 entry to the financial

institution account indicated for payment of my federal taxes owed,

and the financial institution to debit the entry to this account. This

authorization is to remain in full force and effect until I notify the U.S.

Treasury Financial Agent to terminate the authorization. To revoke a

payment, I must contact the U.S. Treasury Financial Agent

Note. This is your written copy of the electronic funds withdrawal

authorization you made to have the amount you owe withdrawn.

Keep it for your records.

● Make your check or money order payable to the “United States

Treasury.” Do not send cash.

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

● Write your social security number, daytime phone number, and

“2004 Form 2350” on your check or money order.

Paying by Check or Money Order

● When paying by check or money order with Form 2350, see

Where To File on page 3.

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.

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, or to federal and state agencies to

enforce Federal nontax criminal laws and 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.

The time needed to complete and file this form will vary depending on

individual circumstances. The estimated average time is: Recordkeeping,

13 min.; Learning about the law or the form, 12 min.; Preparing the

form, 18 min.; and Copying, assembling, and sending the form to the

IRS, 13 min.

If you have comments concerning the accuracy of these time estimates

or suggestions for making this form simpler, we would be happy to hear

from you. You can write to us at the following address: Internal Revenue

Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP,

1111 Constitution Ave. NW, Washington, DC 20224. Do not send the

form to this address. Instead, see Where To File on page 3.

Late filing penalty. A 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 $100 or the

balance of tax due on your return, whichever is smaller. You might

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.

Signature and Verification

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.

If the post office does not deliver mail to your street address, enter

your P.O. box number instead.

Notice to Applicant and Return Label

Line 1. If you plan to qualify for the bona fide residence test, enter

the date that is one year and 30 days (90 days if allocating moving

expenses) from the 1st day of your next full tax year (from January 1,

2005, for a calendar year return). If you plan to qualify under the

physical presence test, enter the date that is twelve months and 30

days (90 days if allocating moving expenses) from your first full (24

hour) day in the foreign country. 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.

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.

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.

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.

How To Make a Payment With Your Extension

Printed on recycled paper

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.

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 arrival. The

ending date usually corresponds with the entry on line 1.

Note. 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.

Foreign country. A foreign country is a country other than the

United States or any of its possessions or territories.

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.

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.