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

Please type or Your first name and initial Last name Your social security number

print.

If a joint return, spouse’s first name and initial Last name Spouse’s social security number File by the due

date for filing

your return.

I request an extension of time until to file my income tax return for the calendar year 1997,

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

If you expect to have to file a gift or generation-skipping transfer (GST) tax return, complete line 6

(and 7a or 7b if applicable). Do not include income tax on these lines. (See instructions.)

If you or your spouse plan to file a gift or GST tax return (Form 709 or 709-A) Yourself ©

for 1997, generally due by April 15, 1998, see the instructions and check here

6

Spouse ©

7a Enter the amount of gift or GST tax that you are paying with this form 7a

b Enter the amount of gift or GST tax that your spouse is paying with this form 7b

Signature and Verification

Signature of taxpayer © Date ©

Signature of spouse ©

Signature of preparer

other than taxpayer ©

For Paperwork Reduction Act Notice, see back of form. Cat. No. 11780H Form 2350 (1997)

© See instructions on back.

%

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

Taxpayer’s social security number

Return Label (Please type or print) (Agents: Always include taxpayer’s name.)

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, foreign postal or ZIP code, and country

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

Spouse’s social security number

Home address (number and street)

(Do not detach)

97

City or town, province or state, and country (including postal or ZIP code)
Form 2350 (1997) Page 2

Interest. You will owe interest on any tax not

paid by the regular due date of your return. This

is April 15, 1998, for a 1997 calendar year return

even if you qualify for the 2-month extension.

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.

General Instructions

Paperwork Reduction Act Notice. We ask for

the information on this form to carry out the

Internal Revenue laws of the United States. You

are required to give us the information. We need

it to ensure that you are complying with these

laws and to allow us to figure and collect the

right amount of tax.

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.

Foreign country. A foreign country is a country

other than the United States or any of its

possessions or territories.

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, 8

min.; Preparing the form, 20 min.; and

Copying, assembling, and sending the form to

the IRS, 14 min.

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 23286-8107. You can

also download Pub. 54 (and other forms and

publications) from the IRS Internet web site at

www.irs.ustreas.gov.

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, even if an extension of

time to pay has been granted, 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 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.

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 the Tax

Forms Committee, Western Area Distribution

Center, Rancho Cordova, CA 95743-0001. DO

NOT send the form to this address. Instead, see

Where To File on this page.

When To File

File Form 2350 on or before the due date of your

Form 1040. For a 1997 calendar year return, this

date is April 15, 1998. However, if you have 2

extra months to file your return because you

were out of the country (defined later), file Form

2350 on or before June 15, 1998. You should file

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 on this page.

Out of the country. You may already have 2

extra months to file your return and pay any tax

due. But see Interest under Filing Your Tax

Return on this page. “Out of the country” means

that on the regular due date of your return either

(a) you live and have your tax home outside the

United States and Puerto Rico, or (b) you are in

military or naval service outside the United

States and Puerto Rico. You do not have to file

a form to get this 2-month extension. 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 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.

How to claim credit for payment made with

this form. When you file Form 1040, show the

amount of any income tax payment (line 5) sent

with Form 2350. Enter it on Form 1040, line 57,

and write “Form 2350” in the space to the left.

However, if you file your return after the

regular due date, you cannot have the IRS figure

your tax.

Specific Instructions

Name, Address, and Social

Security Number (SSN)

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

the local IRS representative or other IRS

employee.

Note: If you changed your mailing address after

you filed your last return, you should use Form

8822, Change of Address, to notify the IRS of

the change. Showing a new address on Form

2350 will not update your record.

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.

Gift Tax Return Filers

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.

Signature and Verification

Note: An extension of time to file your 1997

calendar year Form 1040 also extends the time

to file a gift or generation-skipping transfer (GST)

tax return (Form 709 or 709-A).

Bona fide residence test. To meet this test, you

must be a U.S. citizen or resident alien who is a

bona fide resident of a foreign country (or

countries) for an uninterrupted period that

includes an entire tax year.

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:

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.

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

period of 12 months in a row.

● Attorneys, CPAs, and enrolled agents.

● A person in 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.

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.

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 Internal Revenue Code section 6103.

If the post office does not deliver mail to your

street address, enter your P.O. box number

instead.

Return Label

If you or your spouse plan to file Form 709 or

709-A for 1997, check whichever box applies on

line 6. Also, write “Gift Tax” at the top of the

form. If you are paying gift or GST tax with this

form, show the amount(s) on line 7a and/or 7b.

But if your spouse files a separate Form 2350,

do not check the box on line 6 for your spouse

or complete line 7b.

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 it to your return—keep it for your records.

Enter your name, address, and SSN. If you plan

to file a joint return, also enter your spouse’s

name and SSN. Do not abbreviate the country

name.

Form 2350 early enough so that if it is not

approved, you can still file your tax return on

time.