Application for Extension of Time to File U.S. Income Tax Return - Form 2350 - 2025

Sep 19, 2026

Form 2350 is used by U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment. It requests an extension of time to file an income tax return for the 2025 tax year (or another applicable tax year). The form collects taxpayer and spouse identifying information, foreign address details, and key eligibility information such as qualification tests and prior extensions. It also includes signature and verification sections and explains filing options for electronic or paper submission.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Purpose of Form

Where To File

Signature and Verification

# Application for Extension of TimeTo File U.S.Income Tax Return | Department of the Treasury
Internal Revenue Service | | For U.S.Citizens and Resident Aliens Abroad Who Expect To Qualify for Special Tax Treatment
See instructions later.
Go to www.irs.gov/Form2350 for the latest information. | | | | 2025 | | | --- | --- | --- | --- | --- | --- | --- | --- | | Please
print or
type.
File by
the due
date for
iling
your
return. | Your first name and middle initial(s) | | Last name | | Your social security number | | | | | If a joint return,spouse's first name and middle initial(s) | | Last name | | Spouse's social security number | | | | | Home address(number and street).If you have a P.O.box,see instructions. | | | | | | | | | City,town or post office,state,and ZIP code.f you have a foreign address,enter only the city name on this line;then
complete the spaces below.See instructions. | | | | | | | | | Foreign country name | | | Foreign province/county | | | Foreign postal code | Please fill in the Return Label at the bottom of this page. 1 I request an extension of time untilto file my income tax return for the calendar year 2025,or other tax year ending-------------------___,because my tax home is in a foreign country and lexpect to qualifyfor special tax treatment by meeting the "bona fide residence test"or the“physical presence test.”(See instructions.) 2 Were you previously granted an extension of time to file for this tax year?. ··.. ·.. □Yes □No 3 Will you need additional time to allocate moving expenses?. d Date you expect to return to the United State_____ ---- _---- ---- Note:This is not an extension of time to pay tax.Full payment is required to avoid interest and late payment charges. 5 ## Signature and Verification Under penalties of perjuryI declare that I have examined this form,including accompanying schedules and statements,and to the best of my knowledge and belief,it istrue,correct,and complete;and,if prepared by someone other than the taxpayer,that lam authorized to prepare this form. Signature of taxpayer Signature of spouse Signature of preparer Date other than taxpayer Please fill in the Return Label below.The IRS willcompletethe Notice to Applicant and return it to you.If you want it sent to anotheraddress or to anagent acting for you,enter the other address and add the agent's name. (Do not detach) We have approved your application. Notice to We have not approved your application. Applicant However,we have granted a 45-day grace period to.This grace period isconsidered a valid extension of time for elections otherwise required to be made on a timely return. We have not approved your application.After considering the above information,we cannot grant your requestfor an extension of time to file.We are not granting a 45-day grace period. To Be Completed We cannot consider your application because it was filed after the due date of your retum. by the IRS Director Date | Please print or type.
Return Label | Taxpayer's name(and agent's name,if applicable).If a joint retum,also give spouse's name. | | | | --- | --- | --- | --- | | | Address(number and street,including suite,room,or apt.no.,or P.O.box number) | | | | | City or town,province or state,and country (including postal or ZIP code) | | Agents:
Always include taxpayer's name on Return Label. | Form2350 (2025)Created 9/5/25 For Privacy Act and Paperwork Reduction Act Notice,see instructions later. Cat.No.11780H [This page left blank intentionally] If you think you may owe tax and wish to make a payment,see HowTo Mak

FAQs

Who should use Form 2350?

U.S. citizens and resident aliens abroad who expect to qualify for special tax treatment and who need time to meet the bona fide residence test or the physical presence test use Form 2350.

Does Form 2350 extend the time to pay taxes?

No. The form states that this is not an extension of time to pay tax; full payment is required to avoid interest and late payment charges.

How can Form 2350 be filed?

Form 2350 can be filed electronically, which is recommended. It can also be filed on paper if electronic filing is not used, and specific mailing instructions apply.

Sep 19, 2026

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