2 35 0 Application for Extension of Time OMB No. 145.0070

Form to File U.S. Income Tax Return 1984
Department of the Treasury (For U.S. Citizens and Resident Aliens Abroad Who Expect to Qualify for Special Tax Treatment)
Internal Revenue Service 58

Please type Name Your social security number
or print.

Fil th i i
original and one Number and street, or rural route Spouse's social security number

copy by the due
date for filing i

tee Fetura. J City or town, State, and ZIP code or country

tions on back.)
{f you expect to file a gift tax return (Form 709 or Form 709-A) for 1984, generally due by April 15, 1985, check thisbox. . . . PL]

to file my income tax return
because my tax

1 | request an extension of time until
for the calendar year 1984, or other tax year ending
home is in a foreign country and | expect to qualify for special tax treatment by meeting the test | have checked below:

a Bonafide residence test (seeinstructions) 2. 2 6. eee ee PO

b Physical presence test (seeinstructions). . . .. . Be ee ee PO
2 Were you previously granted an extension of time to file for this tax year? . soe ee eee ee ee ee) . Yes No
3 Will you need additional time to allocate movingexpenses? . . 2. 2 2 ww ee we  e . ED Yes 1 No

4 a Date you first arrived in foreign country
b_ Date qualifying period begins.
¢ Your foreign home address __
d_ Date you expect to return to United States

Signature and Verification
If Prepared by Taxpayer

Under penalties of perjury, | declare that | have examined this form, including accompanying schedules and statements, and to the
best of my knowledge and belief, it is true, correct, and complete.

Your signature > Date >

Spouse's signature Date >

If Prepared by Someone Other Than Taxpayer

Under penalties of perjury, | declare that | 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 that | am authorized to prepare this form.

Signature of preparer
other than taxpayer > Date >

IRS will show below whether or not your application is approved and will return the copy.

Notice to Applicant—To Be Completed by IRS
(1 We HAVE approved your application. (Please attach this form to your return.)
(1 We HAVE NOT approved your application. (Please attach this form to your return.)

However, after considering the above information, we have granted a 45-day grace period from the date shown below or due date of
your return, whichever is later. This grace period is considered to be a valid extension of time for elections otherwise required to be
made on returns filed on time.

C 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 the 45-day
grace period.)

We cannot consider your application because it was filed after the due date of your return.

00

Director

By:

Date

For Paperwork Reduction Act Notice, see back of form. Form 2350 (1984)


Note: A. You may not choose to have IRS figure your income tax if you file your return after the regular due date.
B. The law provides for a penalty for not paying enough estimated tax. In figuring your estimated tax, you need not include income
you expect to exclude under either of the exclusions and you may take into account your estimated housing deduction.
However, if the actual amount(s) is less than you estimated, you may be charged a penalty.
If the copy of this form is to be returned to you at an address other than that shown on page 1, or toan agent acting for you, please
enter the name of the agent and/or the address where the copy should be sent.

Name
Please
Type | Number and street
or
Print | City ortown, State, and ZIP code
Instructions Tax home.—Generally, your tax home is absence, or other good cause, a person in

Paperwork Reduction Act Notice

We ask for this information to carry out the
Internal Revenue laws of the United States.
We need it to ensure that taxpayers are
complying with these laws and to allow us to
figure and collect the right amount of tax.
You are required to give us this information.

Purpose of Form

Use Form 2350 to request an extension of
time to file your tax return if you need more
time to meet either the bona fide residence
test or the physical presence test that you
must meet to qualify for the foreign earned
income exclusion and the housing exclusion
or deduction.

Note: U.S. citizens and U.S. resident aliens
who are living or traveling outside the
United States and Puerto Rico on the due
date for filing their return are automatically
granted an extension of 2 months to file
their return and pay any tax due (to June
17, 1985, for a 1984 calendar year return).
If you do not expect to meet the bona fide
residence or physical presence test, 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 beyond the automatic 2-
month extension.

Who Should File
You should file Form 2350 if:

© You area U.S. citizen or U.S. resident
alien;

You expect to qualify for the foreign
earned income exclusion and/or the
housing exclusion or deduction by
meeting either the bona fide residence
test or the physical presence test, but
not until after the end of the automatic
2-month extension period; and

Your tax home is in a foreign country, or
countries, throughout your period of
bona fide residence or physical
presence, whichever applies.

Definitions

Bona fide residence test.—To meet this
test, you must be a U.S. citizen and bona
fide resident of a foreign country or
countries for an uninterrupted period that
includes an entire tax year.

Physical presence test.—To meet this
test, you must be a U.S. citizen or a U.S.
resident alien who is physically present ina
foreign country or countries for at least 330
full days during any period of 12 months in
arow.

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.

Additional Information

Publication 54, Tax Guide for U.S. Citizens
and Resident Aliens Abroad, provides a
detailed discussion of the bona fide
residence test, the physical presence test,
the foreign earned income exclusion, and
the housing exclusion and deduction. You
may get the publication from most U.S.
Embassies and consulates, or by writing to:
Richmond Distribution Center, P.O. Box
25866, Richmond, VA 23260.

When to File

File Form 2350 by the due date (including
the automatic 2-month extension) for filing
your Form 1040.

File early enough so that IRS will have
time to act on your application before your
return’s regular or extended due date.

How to File

File the original and one copy of Form 2350

with either:

@ The Internal Revenue Service Center,
Philadelphia, PA 19255; or

The local Internal Revenue Service
representative or other Internal Revenue
Service employee.

How to Claim Credit for Payment Made
With This Form.—lf you are making a
payment, include the amount of the pay-
ment on Form 1040, line 60. Also write
“Form 2350” and the amount paid in the
space to the left of line 60.

Signature

(a) Taxpayers.—Generally, both spouses
must sign this form for the extension to be
valid if a joint return is to be filed. But if one
spouse cannot sign because of illness,
absence, or other good cause, the other
spouse may sign for both, provided a proper
explanation is attached explaining why that
spouse cannot sign this form.

(b) Other than taxpayer.—Persons who
may sign for the taxpayer include attorneys
or certified public accountants qualified to
practice before the IRS, enrolled agents, or
any person holding a power of attorney. If
the taxpayer cannot sign because of illness,

close personal or business relationship to
the taxpayer may sign provided a proper
explanation is attached as to why the tax-
payer cannot sign this form. It is not
necessary that such person hold a power of
attorney.

Period of Extension

If you are granted 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. However, if you must allocate moving
expenses (explained in Publication 54), you
may be granted an extension to 90 days
after the end of the year following the year
you moved to the foreign country.

Note: Any extension of time granted for
filing a 1984 calendar year Form 1040 also
extends the time for filing a gift tax return
(Form 709 or Form 709-A) for 1984 that is
generally due by April 15, 1985. If you
expect to file a gift tax return for 1984,
check the box on the front of this form.

Penalties and Interest

You may be charged one or both of the
following penalties.

Late payment penalty.—Form 2350 does
not extend the time to pay income or gift tax.
A penalty of 1/2 of 1% of any tax (other than
estimated tax) not paid by the due date
(including the automatic 2-month extension)
is charged for each month, or part of a
month, that the tax remains unpaid. The
penalty will not be charged if you can show
reasonable cause for not paying on time. The
penalty is limited to 25%.

Late filing penalty.—A penalty is charged
if your return is filed after the due date
(including extensions to file), unless you can
show reasonable cause for filing late. The
penalty is 5% of the tax not paid by the
regular due date (even if an extension of
time to pay has been granted) for each
month, or part of a month, that your return
is late. The penalty is limited to 25%. If your
return is more than 60 days late, the
penalty will not be less than $100 or the
balance of tax due on your return,
whichever is smaller.

Caution: If an extension to file is granted
and the IRS later determines that the
statements made on this form are false and
misleading, the extension is null and void.
You will be subject to the late filing penalty.

Interest.—Interest is charged on the tax
not paid by the regular due date of your
return until the tax is paid. It will be charged
even if you have been granted an extension
to file or pay, or if you can show reasonable
cause.