Form 2350 is the Internal Revenue Service (IRS) application that U.S. citizens and resident aliens abroad use to ask for more time to file their income tax return. Use it only if you expect to file Form 2555 and need the extra time to meet the bona fide residence test or the physical presence test. On this page you can fill out Form 2350 online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form2350.
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What is 2350?
Form 2350, Application for Extension of Time to File U.S. Income Tax Return, is the IRS form for U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment and need more time to file their income tax return.
The special tax treatment is the foreign earned income exclusion and/or the foreign housing exclusion or deduction, which are claimed on Form 2555. To qualify, you must meet either the bona fide residence test or the physical presence test, and your tax home must be in a foreign country. Form 2350 buys the time to meet one of those tests when you will not meet it until after your return is due.
The form is not an extension of time to pay. Interest runs on any tax not paid by the regular due date, and penalties may apply. Line 5 records any income tax you pay with the form.
The IRS completes the Notice to Applicant at the bottom of the form and returns it to you. The notice says whether the application is approved, not approved, or not approved but given a 45-day grace period, which counts as a valid extension for elections otherwise required on a timely return.
Form 2350 is narrower than Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, which the instructions assign to all other taxpayers. An extension of your 2025 calendar year income tax return also extends the time to file Form 709 for 2025, but not the time to pay gift and generation-skipping transfer tax.
Who needs to file 2350?
You should file Form 2350 if all three of the following apply:
- You are a U.S. citizen or resident alien.
- You expect to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction by meeting the bona fide residence test or the physical presence test, but not until after your tax return is due.
- Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies.
Do not use Form 2350 if you do not expect to file Form 2555. All other taxpayers should file Form 4868. Do not file Form 2350 more than once for each move overseas: if you remain abroad continuously in later tax years after meeting a test and still need an extension, file Form 4868.
You do not need a form for the 2-month extension if you are "out of the country" on the regular due date, meaning you live and have your main place of work outside the United States and Puerto Rico, or you are in military or naval service on duty outside them. You attach a statement to your return explaining how you qualified.
On a joint return, both spouses should sign. Someone else may sign for the taxpayer only in the cases described in the instructions, such as a close personal or business relationship with a statement attached, or a power of attorney.
When to file 2350
File Form 2350 on or before the due date of your Form 1040 or 1040-SR. For a 2025 calendar year return, that is April 15, 2026. If you have 2 extra months to file because you were "out of the country," file Form 2350 on or before June 15, 2026.
File early enough that, if the IRS does not approve the application, you can still file your return on time. The IRS says an application filed after the due date of the return cannot be considered. If you were affected by a disaster or are a member of the Armed Forces, you may have additional time to file; see www.irs.gov/DisasterRelief and Pub. 3, Armed Forces' Tax Guide.
If approved, the extension generally runs to a date 30 days after the date you expect to meet the bona fide residence test or the physical presence test. If you must allocate moving expenses, it can run up to 90 days after the end of the year following the year you moved abroad. You may file Form 1040 or 1040-SR at any time before the extension expires.
Documents you need
- Form 8878, IRS e-file Signature Authorization: only if you file Form 2350 electronically; execute it first so your electronic return originator can sign using your PIN.
- A copy of last year's tax return: needed only if you e-file, because you will be asked for information from it to verify your identity.
- A statement explaining why you cannot sign and the nature of the relationship: only when a person in a close personal or business relationship signs for you.
- A statement explaining why the other spouse cannot sign: only on a joint return when one spouse signs for both.
- A power of attorney authorizing the individual to sign documents related to the matter: only when that individual signs the extension for the taxpayer.
How to fill out 2350
Enter names and Social Security numbers
Print or type your first name, middle initial(s), last name and SSN as shown on the form. For a planned joint return, add your spouse's name and SSN in the same order they will appear on the return.
Enter your home address
Enter your number and street; if the post office does not deliver to it, use your P.O. box number. With a foreign address, enter only the city name on the city line, then complete the foreign country name, province/county and postal code, and do not abbreviate the country.
Complete line 1 extension date
Enter the date you request the extension to, and the tax year (calendar year 2025 or other tax year ending). For the bona fide residence test, use the date 12 months and 30 days (90 days if allocating moving expenses) from the first day of your next full tax year, January 1, 2026 for a calendar year return.
Use the physical presence date if applicable
If you plan to qualify under the physical presence test, enter on line 1 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.
Answer lines 2 and 3
On line 2, check Yes or No for whether you were previously granted an extension for this tax year. On line 3, check Yes or No for whether you will need additional time to allocate moving expenses.
Enter arrival and qualifying dates
Line 4a: the day, month and year you arrived in the foreign country. Line 4b: when the qualifying period begins, usually the day after the arrival date, and when it ends, the date you will meet the test.
Enter your foreign address and return date
Line 4c: the physical address where you currently live in the foreign country. Line 4d: the date you expect to return to the United States; leave it blank if you have no planned date.
Enter any payment on line 5
Enter the amount of income tax paid with this form. The form notes that this is not an extension of time to pay and that full payment is required to avoid interest and late payment charges.
Sign and date the form
The taxpayer signs; on a joint return both spouses should sign. A preparer other than the taxpayer, and any individual signing for the taxpayer, signs on the preparer line.
Fill in the Return Label
Enter the taxpayer's name (and the spouse's name for a joint return) and the address where you want the Notice to Applicant sent. If you use an agent, add the agent's name and always include the taxpayer's name.
Review and download the completed PDF
Check names, SSNs, dates and the Return Label, then download or print the completed PDF from FillingPDF and submit it through one of the channels described under How to submit.
How to submit 2350
You can submit Form 2350 electronically, by mail or in person with an IRS representative.
- Electronically: the IRS recommends this. Use your tax software or a tax return preparer. Have a copy of last year's tax return, because you will be asked for information from it to verify your identity. You must first execute Form 8878, IRS e-file Signature Authorization, so your electronic return originator can sign using your PIN. You receive an electronic acknowledgment; keep it, and do not send a paper Form 2350. Fiscal year taxpayers must file on paper.
- By mail: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0045.
- In person: give the paper form to a local IRS representative or other IRS employee.
Fill in the Return Label so the IRS can send back the Notice to Applicant. Keep the notice; do not attach it to your return.
To pay with the extension, the IRS recommends electronic payment: direct debit when you e-file, Direct Pay, your IRS online account, EFTPS, or a debit card, credit card or digital wallet. See www.irs.gov/Payments, or www.irs.gov/Payments/pay-by-check-or-money-order for checks and money orders. When you file Form 1040 or 1040-SR, enter the payment from line 5 on Schedule 3 (Form 1040), line 10.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 2350 when you do not expect to file Form 2555; the instructions send all other taxpayers to Form 4868.
- Filing Form 2350 more than once for the same move overseas instead of using Form 4868 for later years.
- Treating the extension as more time to pay. Form 2350 does not extend the time to pay, and interest runs on unpaid tax from the regular due date.
- Filing after the due date of the return; the IRS cannot consider an application filed late.
- Abbreviating the foreign country name in the address area; the instructions say not to.
- Leaving the Return Label blank, so the IRS has no address for the Notice to Applicant.
- Mailing a paper Form 2350 after filing it electronically; the instructions say not to send a paper copy.
- Attaching the Notice to Applicant to your return; keep it for your records.
- Attaching a reasonable-cause statement for late payment or filing to Form 2350; it belongs with the return.
- Having someone sign for you without the required statement or a power of attorney.
Frequently asked questions
What is Form 2350 used for?
Form 2350 is the IRS application for an extension of time to file your income tax return. It is for U.S. citizens and resident aliens abroad who expect to file Form 2555 and need time to meet the bona fide residence test or the physical presence test.
Do I file Form 2350 or Form 4868?
File Form 2350 only if you expect to file Form 2555 and need the time to meet one of the two tests. All other taxpayers should file Form 4868. Also use Form 4868, not a second Form 2350, if you stay abroad in later years and still need an extension.
What is the deadline to file Form 2350 for 2025?
File on or before the due date of your Form 1040 or 1040-SR, which is April 15, 2026 for a 2025 calendar year return. If you have 2 extra months because you were out of the country, file by June 15, 2026. File early in case it is not approved.
Does Form 2350 give me more time to pay my tax?
No. Form 2350 extends only the time to file. If you do not pay the amount due by the regular due date, you will owe interest and may be charged penalties. Enter any payment sent with the form on line 5.
Where do I mail Form 2350?
Mail a paper Form 2350 to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0045, or give it to a local IRS representative. The IRS recommends e-filing through tax software or a preparer, in which case you send no paper form.
How long is the extension if Form 2350 is approved?
Generally to a date 30 days after the date you expect to meet the bona fide residence or physical presence test. If you must allocate moving expenses, it may run up to 90 days after the end of the year following the year you moved abroad.
Who can sign Form 2350?
The taxpayer generally signs, and both spouses on a joint return. Someone in a close personal or business relationship may sign if a statement explains why you cannot sign. An individual with a power of attorney may also sign, on the preparer line.
Can I fill out Form 2350 online on FillingPDF?
Yes. You can fill out Form 2350 online on FillingPDF and download or print the PDF. FillingPDF is an independent service and does not file the form with the IRS; you submit it electronically, by mail or in person through the IRS channels.
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