Form 2350 - Filing Extension to Meet Foreign Earned Income Exclusion Tests
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The TaxAct® program does not support IRS Form 2350 Application for Extension of Time to File U.S. Income Tax Return. This form is filed separately from your tax return and mailed to the address listed below.


Per IRS Instructions for Form 2350, page 3:

Purpose of Form

Use Form 2350 to ask for an extension of time to file your tax return only if you expect to file Form 2555 and you 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 should file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to request an extension of time to file their returns.

Note: Do not file Form 2350 more than once for each move overseas. If, after meeting the qualifications for the “bona fide residence test” or the “physical presence test,” you remain abroad continuously for the following tax year(s) and require an extension, file Form 4868.

CAUTION! Form 2350 doesn’t extend the time to pay taxes. If you don’t pay the amount due by the due date (April 18, 2023, for a calendar year 2022 return), you will owe interest and may be charged penalties. For details, see Filing Your Tax Return, later.

CAUTION! If we give you more time to file and later find that the statements on this form are false or misleading, the extension is null and void. You will owe the late filing penalty explained later.

Who Should File

You should file Form 2350 if all three of the following apply.

  1. You are a U.S. citizen or resident alien.
  2. You expect to qualify for the foreign earned income exclusion and/or the foreign housing exclusion or deduction by meeting either the bona fide residence test or the physical presence test but not until after your tax return is due.
  3. Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies.

Where To File

File Form 2350 by mailing it to:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0045

You can also file by giving it to a local IRS representative or other IRS employee.

Period of Extension

If you are given an extension, it will generally be to a date 30 days after the date on which you expect to meet either the bona fide residence test or the physical presence test. But if you must allocate moving expenses (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.


Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.