2350 Application for Extension of Time | OMB No. 2645-0070_
form to File U.S. Income Tax Return 1981

Department of the Treasury | (For U.S, Citizens and Resident Aliens Abroad Who Expect to Qualify for Special Tax Treatment)
>For Paperwork Reduction Act Notice, See back of form.

Name Your social security number
Please it
Print Number and street, or rural route Spouse’s social security number
or i i

Type | City or town, State, and ZIP code or country

if you expect to file a 1981 gift tax return (Form 709) due following the close of the fourth calendar quarter of 1981, check this box [_].

_... to file my income tax return
_ because | expect to qualify for special tax treatment

1 | request an extension of time until ____
for the year ending ....

for the reason stated below (Check one,
(J Bona fide residence in a foreign country or countries for an uninterrupted period which includes an entire tax year.

(1 Physical presence in a foreign country or countries for 510 full days of any 18-consecutive-month period.
2 Were you previously granted an extension of time to file for this tax year?. . . 1 ee ww ee ee + Yes [] No
3 Will you need additional time to allocate moving expenses?. - 6 ee 6 ee et ee ee es G Yes [] No
4 (a) Date of first arrival in foreign country .....
(b) Date qualifying period begins
(c) Your address of residence in this foreign country
(d) Date of expected return to United States
5 Last permanent address in United States _
6 Occupation (if self-employed, describe fully) _
7 Name and address of employer

Signature and Verification
If Prepared by Taxpayer
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.

Taxpayer's signature p>. _.. Date DP...

Spouse's signature > Date >
If Prepared by Someone Other Than Taxpayer
Under penalties of perjury, | 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; that | am authorized to prepare this form; and that | am:
[1 Amember in good standing of the bar of the highest court of (specify jurisdiction)
(0 A certified public accountant qualified to practice in (specify jurisdiction)
1 A person enrolled to practice before the Internal Revenue Service.
(D An authorized agent holding a power of attorney. (You need not send in a power of attorney unless requested.)
(A person with a close personal or business relationship to the taxpayer who cannot sign this form because of illness, absence, or

other good cause. My relationship to the taxpayer and the reasons why the taxpayer cannot sign this form are

Signature of preparer
other than taxpayer p> Date >

TRS will show below whether or not the application is approved and will return the copy.
Notice to Applicant—(To Be Completed by IRS)
[1] We HAVE approved the application. (Please attach this form to the return.)
[DJ We HAVE NOT approved the application.

After considering the above information, we cannot grant your request for an extension of time to file.
(1 We cannot consider the application because it was filed after the due date of the return.
OD Other _

Director

Date

343-214-1 File two copies by the due date for filing the return. (See instructions on back.) Form 2350 1981)


Note: A. You cannot choose to have IRS figure your income tax if the return is filed after the regular due date.
B. The Internal Revenue Code provides for a penalty for underpayment of estimated tax. If you do not qualify for special tax
treatment, you may be charged a penalty.
If the copy of this form is to be returned to the taxpayer at an address other than that shown on page 1, or to an agent acting for
the taxpayer, please complete the section below:

Name
Please
Print |" Number and street
or
Type
City or town, State, and ZIP code
Instructions

Paperwork Reduction Act No-
tice——The Paperwork Reduction Act
of 1980 says we must tell you why we
are collecting this information, how
we will use it, and whether you have
to give it to us. We ask for the infor-
mation to carry out the Internal Reve-
nue laws of the United States. We
need it to ensure that you are comply-
ing with these laws and to allow us to
figure and collect the right amount of
tax. You are required to give us this
information.

Please read Publication 54, Tax
Guide for U.S. Citizens Abroad,
before completing this form or filing
your United States income tax return.
You can get copies from most Internal
Revenue Service offices, United
States embassies and consulates, or
by writing to the Internal Revenue
Service Center, Philadelphia, PA
19255, U.S.A.

Purpose of Form.—lIf you expect
to qualify for the deduction of excess
foreign living expenses, the exclu-
sion of income earned in a hardship
area camp, or the exclusion of income
received for qualified charitable serv-
ices in a lesser developed country
using the bona fide residence or
physical presence rules, you may re-
quest an extension of time to file your
United States income tax return.
(U.S. citizens and U.S. resident
aliens may qualify under the physical
Presence rules, but only U.S. citizens
may qualify under the bona fide resi-
dence rules.) Form 2350 must be
filed by the due date for filing your
return. The due date for a 1981 calen-
dar year return is April 15, 1982.
U.S. citizens residing or traveling
outside the United States and Puerto
Rico on April 15 are granted a 2-
month automatic extension to June

Generally, you are granted an ex-

tension to 30 days beyond the date on
which you can reasonably expect to
qualify for the special tax treatment.

Generally, if you will be allocating
your moving expenses, you may be
granted an extension to 90 days after
the close of the year following the
year of first arrival in the foreign coun-
try or the 30-day extension provided
above, whichever is later.

Any extension of time granted you
for filing your 1981 calendar year in-
come tax return also extends the time
for filing a 1981 gift tax return due by
April 15, 1982, following the close of
the fourth calendar quarter of 1981.
If you expect to file a gift tax return
(Form 709) referred to above, check
the box on the front of Form 2350.

Penalties and Interest.—An exten-
sion of time to file a return after the
automatic 2-month extension, un-
less it states otherwise, does not
extend the time for payment of the
tax. We may charge you a penalty for
the late payment of tax (other than
estimated tax) of 14 of 1% a month
or part of a month, unless you can
show reasonable cause for not pay-
ing on time. The penalty applies to
any unpaid tax shown on your return.

Interest will be charged from the
regular due date of the return until
the tax is paid. The interest will be
charged even if you show reasonable
cause.

Where to File.—File two copies of
this form with either:

¢ The Internal Revenue Service
Center, Philadelphia, PA 19255,
or

© The local Internal Revenue Serv-
ice Representative or other In-
ternal Revenue Service Em-
ployee.

Definition of Bona Fide Resi-
dent.—No specific rule can be stated

‘# US. GOVERNMENT PRINTING OFFICE : 1981—O~343-214

for determining whether a U.S. citizen
is a bona fide resident of a foreign
country, because the determination
involves your intentions regarding the
length and nature of your stay. Evi-
dence of your intention to establish a
bona fide residence in a foreign coun-
try may be your words and acts. If
these conflict, more emphasis will be
placed on the acts than on the words.
Generally, if you go to a foreign coun-
try for a definite but temporary pur-
pose, and return to the United States
after you have accomplished the pur-
pose, you are not a bona fide resident
of that foreign country. However, if an
extended and indefinite stay is neces-
sary for you to accomplish the pur-
pose, and to that end you make your
home in the foreign country, you may
be a bona fide resident of the foreign
country for Federal income tax pur-
poses. The term ‘‘foreign country”
does not include a possession of the
United States.

Definition of Physical Presence in
Foreign Country.—In general, you
must be physically present in a for-
eign country or countries for a total
of at least 510 full days during any
period of 18 consecutive months.

In figuring the minimum of 510 full
days’ presence in any foreign country
or countries, add all separate periods
of presence during the 18-month pe-
riod. The 510 full days need not be
consecutive, but may be interrupted
by periods during which you are
traveling over international waters or
are otherwise not present in a foreign
country.

Requests for Any Other Reason.—
To request an extension of time to file
for any reason other than the fact that
you expect to qualify for special tax
treatment, you should file Form 2688.

343-214-1