rom 2390 Application for Extension of Time

(Rev. Dec. 1978) to File U.S. Income Tax Return
Paaartn “Revenue Seniee (For U.S. Citizens Abroad Who Expect to Qualify for Special Tax Treatment)
File in duplicate on or before the due date for filing your return. See instructions on back.

Name Your social security number
Please H t
Print Number and street, or rural route Spouse’s social security number
or Hl !

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

1 | request an extension of time until __. ___ to file my income tax return
for the year ended __ because | expect to qualify for special taxtreatment

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

( Physical presence in a foreign country or countries for 510 full days of any 18-consecutive-month period.
2 Has an extension of time to file been previously granted for this tax year?. . . . - - + + + + + + + [J Yes [] No
Will additional time be needed for allocation of moving expenses?» . . . «ee + + ee + ee + + Yes [] No

wo

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, | 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.

Signature of taxpayer

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, 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)
LD A certified public accountant duly qualified to practice in (specify jurisdiction) _
CO A person enrolled to practice before the Internal Revenue Service.
1 A duly authorized agent holding a power of attorney. (The power of attorney need not be submitted unless requested.)
(1 A person standing in close personal or business relationship to the taxpayer who is unable to sign this form because of ill-
ness, absence, or other good cause. My relationship to the taxpayer and the reasons why the taxpayer is unable to sign this
form are ..

Signature of preparer
other than taxpayer b> Date >

The Internal Revenue Service will indicate below whether or not the application is approved and return the original.

Notice to Applicant—To Be Completed by the Internal Revenue Service
[J The application IS approved. (Please attach this form to the return.)

[J The application IS NOT approved.
After consideration of the above information, we cannot grant your request for an extension of time to file.

(J The application cannot be considered since it was filed after the due date of the return.
OO Other ___

Director

263-141-1 Form 2350 (Rev. 12-78)


__ If the original 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
¥P° | city or town, State, and ZIP code
NOTE:

A. You cannot elect to have the Internal Revenue Service figure your income tax if the return is filed after the regular due date.

B. Recently enacted legislation changes the tax treatment of taxpayers working abroad. Generally, the foreign earned income exclu-
sion can be claimed only by taxpayers residing in camps located in hardship areas. Other taxpayers working abroad will be
allowed a deduction for excess foreign living expenses. However, a special rule applies only for tax years beginning in 1978, You
may elect to have your foreign earned income taxed under prior law (as amended by the Tax Reform Act of 1976).

Instructions

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 offices of Dis-
trict Directors of Internal Revenue, from most
United States embassies and consulates, or by
writing to the Internal Revenue Service Center,
Philadelphia, PA 19255, U.S.A.

Requirements for Filing—In gen-
eral, if you are a U.S. citizen who expects
to qualify for special tax treatment, you
may request an extension of time to file
your United States income tax return.
Form 2350 must be filed on or before
the due date for filing your return. The
due date for a 1978 calendar year re-
turn is April 16, 1979. A two month au-
tomatic extension to June 15 is granted
to U.S. citizens residing or traveling out-
side the United States and Puerto Rico.

Generally, you are granted an exten-
sion to 30 days beyond the date upon
which you can reasonably expect to qual-
ify 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 country or the 30-day ex-
fension provided above, whichever is
jater.

An extension of time to file a return
after the automatic two month extension,

unless it specifies otherwise, does not
extend the time for payment of the tax.
You will be charged a penalty for the late
payment of tax (other than estimated
tax) of one-half percent a month or part
of a month, unless you can show reason-
able cause for not paying on time.

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

Where to File—Complete in dupli-
cate and file this form with either:

© The Internal Revenue Service Cen-
ter, Philadelphia, PA 19255, or

© The local Internal Revenue Service
Representative or other Internal
Revenue Service Employee.

Definition of Bona Fide Resident.—
No specific rule can be stated for de-
termining whether a U.S. citizen is a
bona fide resident of a foreign country,
since the determination involves your in-
tentions regarding the length and nature
of your stay. Your intention to establish
a bona fide residence in a foreign coun-
try may be evidenced by words and acts,
but where they conflict, more emphasis
will be placed on the acts than on the
words. Generally, if you go to a foreign
country for a definite, but temporary pur-
pose, and return to the United States
after you have accomplished the purpose,
you are not a bona fide resident of that
foreign country. However, if an extended

‘Ye US. GOVERNMENT PRINTING OFFICE ; 1978—-O-263-141

and indefinite stay is necessary for you
to accomplish the purpose, 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 in-
come tax purposes. The term “‘foreign
country’’ does not include a possession
of the United States.

Definition of Physical Presence in For-
eign Country.—In general, you must be
physically present in a foreign 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 period.
The 510 full days need not be consecu-
tive, but may be interrupted by periods
during which you are traveling over in-
ternational 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 treat-
ment, you should file Form 2688.

Note.—The Internal Revenue Code
provides for a penalty for underpayment
of estimated tax. If you fail to qualify
under either of the methods for special
tax treatment, you may be charged a
penalty. (See Publication 54.)

263-141-1