Form 2350 - Application For Extension Of Time To File U.s. Income Tax Return - 2017 Page 3
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Form 2350 (2017)
Page
E-file Using Your Personal Computer
It’s Convenient,
or Through a Tax Professional
Safe, and Secure
Refer to your tax software package or tax preparer for ways to file
IRS e-file is the IRS’s electronic filing program. You can get an
electronically. Be sure to have a copy of last year’s tax return—you will
extension of time to file your tax return by filing Form 2350
be asked to provide information from the return for taxpayer verification.
electronically. You will receive an electronic acknowledgment once you
If you wish to make a payment, you can pay electronically (see page 4)
complete the transaction. Keep it with your records. Do not send in
or send your check or money order to the address shown under Where
Form 2350 if you file electronically.
To File below.
If you think you may owe tax and wish to make a payment, see How To
File a Paper Form 2350
Make a Payment With Your Extension on page 4.
If you wish to file on paper instead of electronically, fill in the Form 2350
and mail it to the address shown under Where To File below.
Note: If you are a fiscal year taxpayer, you must file a paper Form 2350.
General Instructions
Purpose of Form
“Out of the country” means that on the regular due date of your
return, either (a) you live outside the United States and Puerto Rico and
Use Form 2350 to ask for an extension of time to file your tax return
your main place of work is outside the United States and Puerto Rico, or
only if you expect to file Form 2555 or 2555-EZ and you need the time
(b) you are in military or naval service on duty outside the United States
to meet either the bona fide residence test or the physical presence test
and Puerto Rico. If you qualify as being “out of the country,” you will still
to qualify for the foreign earned income exclusion and/or the foreign
be eligible for the extension, even if you are physically present in the
housing exclusion or deduction.
United States or Puerto Rico on the regular due date of the return. You
All other taxpayers should file Form 4868, Application for Automatic
don't have to file a form to get the 2-month extension because you were
Extension of Time To File U.S. Individual Income Tax Return, to request
out of the country. But you will have to attach a statement to your tax
an extension of time to file their return.
return explaining how you qualified.
Note: Do not file Form 2350 more than once for each move overseas. If,
Where To File
after meeting the qualifications for the “bona fide residence test” or the
“physical presence test,” you remain abroad continuously for the
File Form 2350 by mailing it to:
following tax year(s) and require an extension, file Form 4868.
Department of the Treasury
Internal Revenue Service
Form 2350 doesn't extend the time to pay taxes. If you
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Austin, TX 73301-0045
don't pay the amount due by the due date (April 17, 2018,
for a calendar year return), you will owe interest and may be
You can also file by giving it to a local IRS representative or other IRS
charged penalties. For details, see Filing Your Tax Return
CAUTION
employee.
that begins on this page.
Period of Extension
If we give you more time to file and later find that the
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If you are given an extension, it will generally be to a date 30 days after
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statements on this form are false or misleading, the
the date on which you expect to meet either the bona fide residence test
extension is null and void. You will owe the late filing penalty
or the physical presence test. But if you must allocate moving expenses
explained on page 4.
CAUTION
(see Pub. 54), you may be given an extension up to 90 days after the
end of the year following the year you moved to the foreign country.
Who Should File
Gift and generation-skipping transfer (GST) tax return (Form 709).
You should file Form 2350 if all three of the following apply.
An extension of time to file your 2017 calendar year income tax return
1. You are a U.S. citizen or resident alien.
also extends the time to file Form 709 for 2017. However, it doesn't
extend the time to pay any gift and GST tax you may owe for 2017. To
2. You expect to qualify for the foreign earned income exclusion
make a payment of gift and GST tax, see Form 8892. If you don't pay
and/or the foreign housing exclusion or deduction by meeting either the
the amount due by the regular due date for Form 709, you will owe
bona fide residence test or the physical presence test but not until after
interest and may also be charged penalties. If the donor died during
your tax return is due.
2017, see the instructions for Form 709 and Form 8892.
3. Your tax home is in a foreign country (or countries) throughout your
period of bona fide residence or physical presence, whichever applies.
Filing Your Tax Return
Additional Information
You may file Form 1040 any time before the extension expires.
Pub. 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, has a
Form 2350 doesn't extend the time to pay taxes. If you don't pay the
detailed discussion of the foreign earned income exclusion, the foreign
amount due by the regular due date, you will owe interest. You may also
housing exclusion and deduction, the bona fide residence test, and the
be charged penalties.
physical presence test. You can download Pub. 54 (and other forms and
Interest. You will owe interest on any tax not paid by the regular due
publications) at or get it by writing to:
date of your return, even if you qualify for the 2-month extension
Internal Revenue Service
because you were out of the country. The interest runs until you pay the
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tax. Even if you had a good reason for not paying on time, you will still
Bloomington, IL 61705-6613
owe interest.
Late payment penalty. The late payment penalty is usually ½ of 1% of
When To File
any tax (other than estimated tax) not paid by April 17, 2018 (for a
File Form 2350 on or before the due date of your Form 1040. For a
calendar year return), or June 15, 2018, if you have 2 extra months to file
2017 calendar year return, this is April 17, 2018. However, if you have 2
your return because you were out of the country. It is charged for each
extra months to file your return because you were “out of the
month or part of a month the tax is unpaid. The maximum penalty is
country” (defined next), file Form 2350 on or before June 15, 2018. You
25%. You might not owe this penalty if you have a good reason for not
should file Form 2350 early enough so that if it isn't approved, you can
paying on time. Attach a statement to your return, not to the Form 2350,
still file your return on time.
explaining the reason.
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