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 Attachment

Sequence No. 58

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

print.

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

File the original

and one copy

by the due

date for filing

your return.

Home address (number, street, and apt. no. or rural route). If you have a P.O. box, see the instructions.

City or town, province or state, foreign postal or ZIP code, and country

I request an extension of time until to file my income tax return for the calendar year 1994,

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 owe gift or generation-skipping transfer (GST) tax, 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 tax return (Form 709 or 709-A) for Yourself ©

1994, generally due by April 17, 1995, 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

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.

Signature of taxpayer © Date ©

Signature of spouse ©

Signature of preparer

other than taxpayer ©

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

Notice to Applicant—To Be Completed by the IRS

We HAVE approved your application. Please attach this form to your return.

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.

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

By

Date Director

If you want the copy of this form returned to you at an address other than that shown above or to an agent acting for you, enter

the name of the agent and/or the address where the copy should be sent.

Name

Please

type

or

print.

Number and street (include suite, room, or apt. no.) or P.O. box number if mail is not delivered to street address

For Paperwork Reduction Act Notice, see back of form. Cat. No. 11780H Form 2350 (1994)

© See instructions on back.

City or town, province or state, foreign postal or ZIP code, and country

%

Date ©

Date ©
Form 2350 (1994) Page 2

Interest.—You will owe interest on any tax

not paid by the regular due date of your

General Instructions

Paperwork Reduction Act

Notice

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

The time needed to complete and file this of its possessions or territories.

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.

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 full explanation to your return, not Form

2350, if you file late.

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 both the Internal Revenue Service,

Attention: Tax Forms Committee, PC:FP,

Washington, DC 20224; and the Office of

Management and Budget, Paperwork

Reduction Project (1545-0070), Washington,

DC 20503. DO NOT send this form to either

of these offices. Instead, see Where To File

on this page.

When To File

File Form 2350 on or before the due date of

your Form 1040. Generally, this date is June

15, 1995, for a 1994 calendar year return

because of the 2-month extension given U.S.

citizens and resident aliens who are out of

the country (defined later). However, you

should file Form 2350 early enough so that if

it is not approved you can still file your tax

return on time.

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

the 2 extra months to file your return and pay

any tax due. But see Interest under Filing

Your Tax Return below. “Out of the country”

means either (1) you live outside the United

States and Puerto Rico AND your tax home is

outside the United States and Puerto Rico, or

(2) 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 may not choose to

have the IRS figure your tax.

Specific Instructions

Name, Address, and Social Security

Number (SSN).—Enter your name, address,

and SSN. If you plan to file a joint return, also

enter your spouse’s name and SSN. If the

post office does not deliver mail to your street

address and you have a P.O. box, enter your

box number instead.

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 and a copy with either the

Internal Revenue Service Center, Philadelphia,

PA 19255, 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 your new address. A new address

shown on Form 2350 will not update your

Who Should File record.

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.—If you or your

spouse plan to file Form 709 or 709-A for

1994, check whichever box applies on line 6.

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.

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

Form 1040 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.

Your Signature.—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, then the other spouse

may sign for both. Attach a statement

explaining why the other cannot sign.

Note: An extension of time to file your 1994

calendar year Form 1040 also extends the

time to file a gift 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 of time is up. 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, April 17, 1995, for a 1994

calendar year return, 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 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.

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.

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.

Printed on recycled paper

return. This is April 17, 1995, for a 1994

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.