Form 2350 - Application For Extension Of Time To File U.s. Income Tax Return - 2017 Page 4
Download a blank fillable Form 2350 - Application For Extension Of Time To File U.s. Income Tax Return - 2017 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 2350 - Application For Extension Of Time To File U.s. Income Tax Return - 2017 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
44
Form 2350 (2017)
Page
Late filing penalty. A late filing penalty is usually charged if your return
You might not owe the penalty if you have a good reason for filing late.
is filed after the due date (including extensions). It is usually 5% of the
Attach a statement to your return, not Form 2350, explaining the reason.
tax not paid by the regular due date for each month or part of a month
How to claim credit for payment made with this form. When you file
your return is late. Generally, the maximum penalty is 25%. If your return
Form 1040, enter any income tax payment (line 5) sent with Form 2350
is more than 60 days late, the minimum penalty is $210 (adjusted for
on Form 1040, line 70.
inflation) or the balance of tax due on your return, whichever is smaller.
Specific Instructions
Name, Address, and
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
Social Security Number (SSN)
countries) for at least 330 full days during any 12-month period.
Enter your name, address, and SSN as shown on the form. Do not
Tax home. Generally, your tax home is your regular or main place of
abbreviate the country name. If you plan to file a joint return, include
business or post of duty regardless of where you maintain your family
your spouse’s name and SSN in the same order they will appear on your
home. If you don't have a regular or main place of business because of
return.
the nature of your work, then your tax home is the place where you
regularly live.
Line 1. If you plan to qualify for the bona fide residence test, enter the
date that is 1 year and 30 days (90 days if allocating moving expenses)
Foreign country. A foreign country is a country other than the United
from the 1st day of your next full tax year (from January 1, 2018, for a
States or any of its possessions or territories.
calendar year return). If you plan to qualify under the physical presence
Signature and Verification
test, enter the date that is 12 months and 30 days (90 days if allocating
moving expenses) from your first full (24 hour) day in the foreign country.
Generally, the taxpayer requesting the extension must sign this form. If
Line 4a. Enter the day, month, and year of your arrival in the foreign
you are unable to sign for a good reason, any person in a close personal
country.
or business relationship to you may sign on your behalf if a statement is
attached explaining the reason you can't sign and the nature of the
Line 4b. The beginning date of the qualifying period is the first full (24
relationship. If you plan to file a joint return with your spouse, both of
hour) day in the foreign country, usually the day after the arrival date
you should sign. If there is a good reason why one of you can't, the
shown on line 4a. The ending date is the date you will qualify for special
other spouse may sign for both. Attach a statement explaining why the
tax treatment by meeting the physical presence or bona fide residence
other spouse can't sign. Also, any individual with a power of attorney
test.
authorizing them to sign documents related to the matter may sign the
Line 4c. Enter the physical address where you are currently living in the
extension for the taxpayer. Any individual other than the taxpayer should
foreign country.
sign on the line provided for a preparer other than a taxpayer.
Line 4d. Enter the date you expect to return to the United States. If you
Notice to Applicant and Return Label
have no planned date, leave this line blank.
Bona fide residence test. To meet this test, you must be a U.S. citizen
You must complete the Return Label to receive the Notice to Applicant.
who is a bona fide resident of a foreign country (or countries) for an
We will use it to tell you if your application is approved. Do not attach
uninterrupted period that includes an entire tax year. A U.S. resident
the notice to your return—keep it for your records.
alien who is a citizen or national of a country with which the United
If the post office doesn't deliver mail to your street address, enter
States has an income tax treaty in effect also may meet this test.
your P.O. box number instead.
How To Make a Payment With Your Extension
Making Payments Electronically
• Write your social security number, daytime phone number, and “2017
Form 2350” on your check or money order.
You can pay online with a direct transfer from your bank account using
• Do not staple or attach your payment to the form.
Direct Pay, the Electronic Federal Tax Payment System, or by debit or
No checks of $100 million or more accepted. The IRS cannot accept
credit card. You can also pay by phone using the Electronic Federal Tax
a single check (including a cashier's check) for amounts of
Payment System or by debit or credit card. For more information, go to
$100,000,000 ($100 million) or more. If you're sending $100 million or
more by check, you'll need to spread the payments over two or more
Paying by Check or Money Order
checks with each check made out for an amount less than $100 million.
The $100 million or more amount limit does not apply to other methods
• When paying by check or money order with Form 2350, see Where To
of payment (such as electronic payments), so please consider paying by
File on page 3.
means other than checks.
• Make your check or money order payable to the “United States
Treasury.” Do not send cash.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
You are not required to provide the information requested on a form
information on this form to carry out the Internal Revenue laws of the
that is subject to the Paperwork Reduction Act unless the form displays
United States. We need this information to determine your eligibility for
a valid OMB control number. Books or records relating to a form or its
an extension of time to file your individual income tax return. If you
instructions must be retained as long as their contents may become
choose to apply for an extension of time to file, you are required by
material in the administration of any Internal Revenue law. Generally, tax
Internal Revenue Code sections 6001, 6011(a), and 6081 to provide the
returns and return information are confidential, as required by section
information requested on this form. Under section 6109, you must
6103.
disclose your social security number (SSN). Routine uses of this
The average time and expenses required to complete and file this
information include giving it to the Department of Justice for civil and
form will vary depending on individual circumstances. For the estimated
criminal litigation, and to cities, states, the District of Columbia, and U.S.
averages, see the instructions for your income tax return.
commonwealths or possessions for use in administering their tax laws.
If you have suggestions for making this form simpler, we would be
We may also disclose this information to other countries under a tax
happy to hear from you. See the instructions for your income tax return.
treaty, to federal and state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and intelligence agencies to combat
terrorism. If you fail to provide this information in a timely manner, or
provide incomplete or false information, you may be liable for interest
and penalties.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Application For Extension Of Time To File U.s. Income Tax Return - Application For Extension Of Time To File U.s. Income Tax Return
Legal
Form 504e - Application For Extension Of Time To File Maryland Fiduciary Income Tax Return - 2001
Financial
Form 504e - Application For Extension Of Time To File Maryland Fiduciary Income Tax Return - 2003
Financial
Related Categories
Parent category: Financial