rom 2350 Application for Extension of Time
(Rev. January 1980) to File U.S. Income Tax Return

Department of the, Treasury (For U.S. Citizens and Resident Aliens Abroad Who Expect to Qualify for Special Tax Treatment)
File two copies by the due date for filing your return. See instructions on back.
Name Your social security number
Please {

Print| Number and street, or rural route Spouse's social security number
or t i

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

.. to file my income tax return

1 | request an extension of time until -
because | expect to qualify for special tax treatment

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

C 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?. . . 2 . . «© « « « « + « [] Yes [] No
3 Will additional time be needed for allocation of moving expenses? . 2 2. 6 6 ee ee ee ee (J 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
(a) 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

ends

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.
Taxpayer's signature p>

.. 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, that | am authorized to prepare this form, and that | am:
( A member in good standing of the bar of the highest court of (specify jurisdiction)
(A certified public accountant qualified to practice in (specify jurisdiction) _
A person enrolled to practice before the Internal Revenue Service.
(J An authorized agent holding a power of attorney. (You need not provide a power of attorney unless requested.)
C0 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 >

The Internal Revenue Service will show 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.)

[ The application Is NOT approved.

After consideration of the above information, we cannot grant your request for an extension of time to file.
[1 The application cannot be considered because it was filed after the due date of the return.
(J Other _

Director

Date

283-150-1 Form 2350 (Rev. 1-80)


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

City or town, State, and ZIP code

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

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.

Purpose of Form.—If you expect to
qualify for the deduction of excess
foreign living expenses or the exclu-
sion of income earned in a hardship
area camp using the bona fide resi-
dence or physical presence rules, you
may request an extension of time to
file your United States income tax re-
turn. (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 1979 calen-
dar year return is April 15, 1980. A
two month automatic extension to
June 15 is granted to U.S. citizens
residing or traveling outside the
United States and Puerto Rico.

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.

An extension of time to file a return
after the automatic two month exten-
sion, unless it specifies otherwise,
does not extend the time for payment
of the tax. You will be charged a pen-
alty for the late payment of tax (other
than estimated tax) of one-half per-
cent a month or part of a month, un-
less you can show reasonable cause
for not paying 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.
De ion of Bona Fide Resi-

dent.—No specific rule can be stated
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. Your
intention to establish a bona fide resi-
dence in a foreign country may be
shown 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 coun-

‘Yr US. GOVERNMENT PRINTING OFFICE : 1879~-O-283-150

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.

Note: The Internal Revenue Code
provides for a penalty for underpay-
ment of estimated tax. If you do not
qualify for special tax treatment, you
may be charged a penalty.

283-150-1