Form 2350 (2015)
E-file Using Your Personal Computer
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.
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
do not have to file a form to get the 2-month extension because you
Extension of Time To File U.S. Individual Income Tax Return, to request
were out of the country. But you will have to attach a statement to your
an extension of time to file their return.
tax 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 does not extend the time to pay taxes. If you do
Austin, TX 73301-0045
not pay the amount due by the due date (April 18, 2016, 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
that begins on this page.
Period of Extension
If we give you more time to file and later find that the
If you are given an extension, it will generally be to a date 30 days after
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.
(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 2015 calendar year income tax return
1. You are a U.S. citizen or resident alien.
also extends the time to file Form 709 for 2015. However, it does not
extend the time to pay any gift and GST tax you may owe for 2015. To
2. You expect to qualify for the foreign earned income exclusion and/
make a payment of gift and GST tax, see Form 8892. If you do not pay
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.
2015, 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
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 does not extend the time to pay taxes. If you do not pay
detailed discussion of the foreign earned income exclusion, the foreign
the amount due by the regular due date, you will owe interest. You may
housing exclusion and deduction, the bona fide residence test, and the
also be charged penalties.
physical presence test. You can get Pub. 54 from most U.S. embassies
Interest. You will owe interest on any tax not paid by the regular due
and consulates or 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
1201 N. Mitsubishi Motorway
tax. Even if you had a good reason for not paying on time, you will still
Bloomington, IL 61705-6613
You can also download Pub. 54 (and other forms and publications) at
Late payment penalty. The late payment penalty is usually ½ of 1% of
any tax (other than estimated tax) not paid by April 18, 2016 (for a
calendar year return), or June 15, 2016, if you have 2 extra months to file
When To File
your return because you were out of the country. It is charged for each
month or part of a month the tax is unpaid. The maximum penalty is
File Form 2350 on or before the due date of your Form 1040. For a
25%. You might not owe this penalty if you have a good reason for not
2015 calendar year return, this is April 18, 2016 (April 19, 2016, if you
paying on time. Attach a statement to your return, not to the Form 2350,
live in Maine or Massachusetts). However, if you have 2 extra months to
explaining the reason.
file your return because you were “out of the country” (defined next), file
Form 2350 on or before June 15, 2016. You should file Form 2350 early
enough so that if it is not approved, you can still file your return on time.