Name, address and SSN
Your name and SSN, your spouse's for a joint return, your home address, and fields for a foreign country, province or county and postal code.
2350
Application for Extension of Time To File U.S. Income Tax Return
- Agency
- IRS
- Revision
- 2025
- Fillable fields
- 26
- Pages
- 4
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 2350: Application for Extension of Time To File U.S. Income Tax Return
Form 2350 is the application U.S. citizens and resident aliens abroad use to ask for more time to file their income tax return when they expect to qualify for special tax treatment. The instructions say to use it only if you expect to file Form 2555 and 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/or the foreign housing exclusion or deduction. All other taxpayers file Form 4868 to request an extension, the instructions say.
If an extension is given, it will generally run to a date 30 days after the date you expect to meet either test. Form 2350 does not extend the time to pay taxes. For a 2025 calendar year return, the instructions give April 15, 2026, as the filing date, or June 15, 2026, if you have 2 extra months because you were out of the country.
You can fill out Form 2350 free in your browser on this page and download the result without an account.
What's on Form 2350
Line 1: requested date
The date you ask for, with the statement that your tax home is in a foreign country and you expect to meet the bona fide residence or physical presence test.
Lines 2 and 3
Whether you were already granted an extension for this tax year, and whether you need more time to allocate moving expenses.
Lines 4a to 4d
The date you first arrived in the foreign country, the start and end of the qualifying period, your foreign home address and the date you expect to return to the United States.
Line 5 and signatures
Income tax paid with the form, then signatures of the taxpayer, the spouse and any preparer other than the taxpayer.
Notice to Applicant and Return Label
The IRS completes the notice to show whether the application is approved and mails it to the name and address on the Return Label.
How to fill out Form 2350
- 1
Name and address
Enter names, SSNs and address as shown on the form. Do not abbreviate the country name. For a joint return, list your spouse in the same order as on the return.
- 2
Line 1
For the bona fide residence test, enter the date 12 months and 30 days (90 days if allocating moving expenses) from the first day of your next full tax year. For the physical presence test, count from your first full (24-hour) day in the foreign country.
- 3
Lines 4a to 4d
Enter your arrival date, the first full day abroad as the start of the qualifying period and the date you expect to meet the test as its end, your current foreign address, and your planned return date. Leave 4d blank if you have none.
- 4
Line 5
Enter any income tax paid with the form. When you later file Form 1040 or 1040-SR, the payment goes on Schedule 3 (Form 1040), line 10.
- 5
Sign
Generally the taxpayer requesting the extension signs. A person holding a power of attorney, or another signer with an attached statement, signs on the preparer line.
- 6
Return Label
Fill in the Return Label so the IRS can send the Notice to Applicant. The instructions say to keep the notice for your records and not attach it to your return.
Why fill Form 2350 on indox
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Where to send it, due dates and payment
When to file
On or before the due date of Form 1040 or 1040-SR: April 15, 2026, for a 2025 calendar year return, or June 15, 2026, with 2 extra months for being out of the country. The instructions say to file early enough to still file on time if it is not approved.
Electronic filing
The IRS recommends electronic filing and sends an electronic acknowledgment. Do not also send a paper Form 2350. The instructions say fiscal year taxpayers file a paper Form 2350.
Paper address
Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0045. A paper form can also be given to a local IRS representative or other IRS employee.
Payment
Form 2350 does not extend the time to pay. Interest runs on tax not paid by the regular due date. Options listed include Direct Pay, EFTPS, debit or credit card, digital wallet, or check or money order.
Penalties
The late payment penalty is usually ½ of 1% per month, up to 25%. The late filing penalty is usually 5% per month, generally up to 25%. If more than 60 days late, the minimum is $525 or the tax due, whichever is smaller.
Form 709
An extension to file the 2025 calendar year income tax return also extends the time to file Form 709 for 2025, but not the time to pay gift and GST tax. Form 8892 covers that payment.
Related forms
2555
Foreign Earned Income
160 fields, 3 pages
4868
Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
17 fields, 4 pages
1040
U.S. Individual Income Tax Return
199 fields, 2 pages
8878
IRS e-file Signature Authorization for Form 4868 or Form 2350
19 fields, 2 pages
709
United States Gift (and Generation-Skipping Transfer) Tax Return
1,851 fields, 10 pages
8892
Application for Automatic Extension of Time To File Form 709 or Form 709-NA and/or Payment of Gift/Generation-Skipping Transfer Tax
30 fields, 1 page
Who files Form 2350?
The instructions say to file it if all three apply: you are a U.S. citizen or resident alien; you expect to qualify for the exclusions by meeting either test, but not until after your return is due; and your tax home is in a foreign country throughout the qualifying period.
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Questions about Form 2350
Should I use Form 2350 or Form 4868?
The instructions say Form 2350 is only for those who expect to file Form 2555 and need time to meet the bona fide residence or physical presence test. All other taxpayers file Form 4868.
How long is the Form 2350 extension?
Generally to a date 30 days after the date you expect to meet either test. With moving expenses to allocate, it may run up to 90 days after the end of the year following the year you moved.
Does Form 2350 give me more time to pay?
No. The form says it is not an extension of time to pay tax. Interest is owed on tax not paid by the regular due date, and penalties may apply.
Can I file Form 2350 electronically?
Yes. The IRS recommends it. Fiscal year taxpayers file on paper. If an electronic return originator signs with your PIN, Form 8878 is executed first.
How will I know if it was approved?
The IRS completes the Notice to Applicant and mails it to the Return Label address. It can approve, deny, or deny with a 45-day grace period that the form says counts as a valid extension for elections.
Can I file Form 2350 every year I live abroad?
The instructions say not to file it more than once for each move overseas. If you stay abroad in later tax years after qualifying and need more time, they point to Form 4868.
What are the two tests?
The bona fide residence test covers a U.S. citizen who is a bona fide resident of a foreign country for an uninterrupted period that includes an entire tax year. The physical presence test covers at least 330 full days abroad in any 12-month period.