2350

Application for Extension of Time to File U.S. Income Tax Return (Spanish Version)

Agency
IRS
Revision
2025
Fillable fields
26
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 2350 online
Page 1 of form 2350

Form 2350 (sp): Extension of Time to File U.S. Income Tax Return, Spanish Version

Form 2350 (sp) is the Spanish version of Form 2350, Application for Extension of Time to File U.S. Income Tax Return, for tax year 2025. The PDF is in Spanish under the title "Solicitud de Prórroga para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos". Its subtitle says it is for U.S. citizens and resident aliens who live abroad and expect to qualify for special tax treatment. Page 1 is the form, page 2 is blank, and pages 3 and 4 hold the instructions in Spanish.

The instructions say to use it only if you expect to file Form 2555 and need time to meet the bona fide residence test or the physical presence test for the foreign earned income exclusion and/or the foreign housing exclusion or deduction. Everyone else asks for more time on Form 4868. An extension, if given, generally runs to 30 days after the date you expect to meet either test, and it is not more time to pay.

The English edition, Form 2350, has its own page. You can fill out this Spanish PDF free in your browser on this page and download the result without an account.

Top of page 1 of Form 2350 (sp): Extension of Time to File U.S. Income Tax Return, Spanish Version, as printed by IRS

What's on Form 2350 (sp)

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 foreign postal code.

Line 1: the date requested

The date you ask for, for calendar year 2025 or another tax year, with the statement that your tax home is in a foreign country and you expect to meet one of the two tests.

Lines 2 and 3

Two Sí or No questions: whether you were already given an extension for this tax year, and whether you need more time to allocate moving expenses.

Lines 4a to 4d

Your first arrival date 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 the signature and verification section for the taxpayer, the spouse and a preparer other than the taxpayer.

Notice to Applicant and Return Label

The IRS marks the notice as approved, not approved with a 45-day grace period, not approved, or not considered because it came after the due date, and mails it to the Return Label address.

How to fill out Form 2350 (sp)

  1. 1

    Name and address

    Type or print your name, address and SSN as they appear on your return. The instructions say not to abbreviate the country name and to list a joint filer spouse in the same order as on the return.

  2. 2

    Line 1

    Bona fide residence test: the date 12 months and 30 days (90 days if allocating moving expenses) from the first day of your next full tax year. Physical presence test: the same period counted from your first full 24-hour day abroad.

  3. 3

    Lines 4a to 4d

    Enter the day, month and year you arrived, the first full day abroad as the start of the qualifying period and the date you expect to qualify as its end, your current foreign address, and your planned return date. Leave 4d blank if you have none.

  4. 4

    Line 5

    Enter any income tax paid with the form. The instructions say that when you file Form 1040 or 1040-SR, this payment goes on Schedule 3 (Form 1040), line 10.

  5. 5

    Sign

    Generally the taxpayer asking for the extension signs. A person with a close personal or business relationship may sign with a written statement of the reason, and a person holding a power of attorney may also sign.

  6. 6

    Return Label

    Fill in the Return Label so the IRS can mail you the Notice to Applicant. The instructions say to keep the notice with 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

By the due date of Form 1040 or 1040-SR, which the instructions give as April 15, 2026, for a 2025 calendar year return, or June 15, 2026, if you have 2 extra months for being out of the country. They advise filing early enough to still file on time if the request is denied.

Electronic filing

The IRS recommends e-filing and sends an electronic acknowledgment. Do not mail a paper Form 2350 if you e-filed it. The instructions say fiscal year taxpayers file on paper.

Paper address

Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0045. The instructions say a paper form can also be handed to a local IRS representative or other IRS employee.

Payment

Form 2350 does not extend the time to pay. Options listed include Direct Pay, cash, your IRS online account, EFTPS, a debit or credit card, a digital wallet, or check or money order.

Penalties

Late payment is generally ½ of 1% of unpaid tax per month, up to 25%. Late filing is generally 5% per month, generally up to 25%, and more than 60 days late the minimum is $525 or the balance 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 to pay gift and GST tax. The instructions point to Form 8892 for that payment.

Who files Form 2350 (sp)?

  • U.S. citizens and resident aliens abroad

    Taxpayers whose tax home is in a foreign country and who expect to meet the bona fide residence test or the physical presence test after their return is due.

  • Spouses filing jointly

    A spouse on a planned joint return is listed with name and SSN. The instructions say both sign, or one may sign for both with a written statement explaining why the other cannot.

  • Those allocating moving expenses

    Line 3 asks whether you need more time to allocate moving expenses. In that case the instructions say the extension can run up to 90 days after the end of the year following the year of the move.

  • Not for other taxpayers

    The instructions send all other taxpayers to Form 4868. They also say not to file Form 2350 more than once for each move abroad, and to use Form 4868 in later years.

  • Preparers and representatives

    Anyone other than the taxpayer signs on the preparer line. For electronic filing, the instructions point to Form 8878 to let a tax professional sign with your PIN.

The taxpayer completes and signs it and sends it to the IRS, which fills in the Notice to Applicant ("Aviso al Solicitante") and mails it back. The instructions say to file it when all three apply: you are a U.S. citizen or resident alien, you expect to qualify for the exclusions under one of the two tests but not until after your return is due, and your tax home is in a foreign country for the whole qualifying period.

Official sources and the blank

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Questions about Form 2350

Is Form 2350 (sp) in Spanish?

Yes. The IRS lists it as the Spanish version of Form 2350, and the form and its instructions are in Spanish. This page explains it in English.

Should I use Form 2350 (sp) 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. They send all other taxpayers to Form 4868.

How long is the extension?

The instructions say generally to 30 days after the date you expect to meet either test, or up to 90 days after the end of the year following the year you moved if you allocate moving expenses.

Does Form 2350 (sp) give me more time to pay?

No. The form says it is not an extension to pay tax and that full payment is required to avoid interest and late payment charges.

How will I know if it was approved?

The IRS completes the Notice to Applicant and mails it to the Return Label address. A denial can still come with a 45-day grace period, which the form says counts as a valid extension for elections normally made on a timely return.

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 in a foreign country in any 12-month period. The Spanish form calls them the "requisito de residencia bona fide" and the "requisito de presencia sustancial".