Application for Extension of Time OMB No. 1545-0070 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.

Present 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 1991,

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” and/or the “physical presence test.” (See the 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 the instructions.)

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

1991, generally due by April 15, 1992, 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 the 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 the copy of this form is to be 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 (1991)

© See instructions on back.

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

%

Date ©

Date ©
Form 2350 (1991) Page 2

Interest.—You will owe interest on any tax

not paid by the regular due date of your

return. This is April 15 (for a calendar year

return) even if you qualify for the 2-month

extension. The interest runs until you pay the

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.—Generally, the

penalty is 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

that 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 explaining

the reason.

Foreign country.—A foreign country is a

country other than the United States or any

of its possessions.

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 bona fide residence test,

the physical presence test, the foreign earned

income exclusion, and the foreign housing

exclusion and deduction. You can get Pub.

54 from most U.S. embassies and consulates

or by writing to: Eastern Area Distribution

Center, P.O. Box 85074, Richmond, VA

23261-5074.

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

that your return is late. Generally, the

maximum penalty is 25%. If your return is

more than 60 days late, the minimum penalty

will be $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 if you file late.

If you have comments concerning the

accuracy of these time estimates or

suggestions for making this form more

simple, we would be happy to hear from you.

You can write to both the Internal Revenue

Service, Washington, DC 20224, Attention:

IRS Reports Clearance Officer, T:FP; 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.

When To File

File Form 2350 on or before the due date of

your Form 1040. Generally, this date is June

15, 1992, because of the 2-month extension

given certain taxpayers out of the country

(see below). 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 made on this

form are false or misleading, the extension is

null and void. You will owe the late filing

penalty explained above.

Out of the country.—You may already have

2 extra months to file your return and pay any

tax due (to June 15, 1992, for a 1991

calendar year return) if you were a U.S.

citizen or resident out of the country on the

due date. For this purpose, “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

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 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.—Enter your name, address, and

social security number. If you plan to file a

joint return, also enter your spouse’s name

and social security number. If the post office

does not bring mail to your street address

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

number instead.

Note: If you need more time to file but 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.

Where To File

Make a copy of Form 2350. File both the

original AND the copy with either:

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

record.)

● The Internal Revenue Service Center,

Philadelphia, PA 19255, or

Who Should File

You should file Form 2350 if all three of the

following apply: ● The local IRS representative or other IRS

employee. 1. You are a U.S. citizen or U.S. resident

alien.

Gift tax return filers.—If you or your spouse

plan to file Form 709 or 709-A for 1991,

check whichever box applies on line 6. If you

are sending payment(s) with this form, show

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

if your spouse files a separate Form 2350, do

not check the box 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 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 Pub. 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.

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 an explanation as

to why the other cannot sign.

Note: An extension of time to file your 1991

calendar year Form 1040 also extends the

time to file a gift tax return (Form 709 or

709-A).

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.

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 15,1992, for a 1991

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 a U.S. resident

alien 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.

tax. Even if you had a good reason for not

paying on time, you will still owe interest.