Form 2350 (2025) — Application for Extension of Time To File U.S. Income Tax Return

What is Form 2350?

Form 2350 is for U.S. citizens and resident aliens living abroad who expect to qualify for the foreign earned income exclusion, or the foreign housing exclusion or deduction, on Form 2555, but won't meet the bona fide residence test or the physical presence test until after their return is due. Rather than file now and amend later, you ask the IRS for time to file once you've qualified. The instructions say the extension is generally granted to 30 days after the date you expect to meet the test.

It is not a general extension. Everyone else uses Form 4868, and the instructions say not to file Form 2350 more than once for each move overseas. Like every IRS filing extension, it doesn't give you more time to pay: interest runs on tax not paid by the regular due date (April 15, 2026 for most 2025 calendar-year returns), and a late payment penalty can apply.

FileIt walks you through the page: your name and Social Security number (and your spouse's, for a joint return), your foreign or U.S. address, the date you're asking for, your arrival and qualifying-period dates, and any payment. It checks that your dates are in order, fills the Return Label the IRS uses to send its Notice to Applicant, and prints everything into the IRS's own PDF, saved in your vault and ready to sign with FileIt eSignature. You mail it yourself; FileIt doesn't file anything with the IRS.

Who needs to fill out Form 2350?

• Americans who recently moved abroad and need to complete 330 full days in a 12-month period to pass the physical presence test.
• Citizens working toward the bona fide residence test, which needs an uninterrupted period of foreign residence that includes an entire tax year.
• Resident aliens from treaty countries who may also meet the bona fide residence test.
• Couples filing jointly abroad, who list both names and Social Security numbers.
• Fiscal-year taxpayers abroad, who the instructions say must file Form 2350 on paper.

When to use Form 2350

• On or before the due date of your 2025 return, and early enough that you can still file on time if it isn't approved.
• Once per move overseas. If you stay abroad after qualifying and need more time in later years, use Form 4868 instead.
• Not if you don't plan to claim the foreign earned income exclusion or housing exclusion or deduction. That's a Form 4868 case.

What you need before you start

• Your name and Social Security number, and your spouse's if you'll file jointly.
• Your home address, written out in full with the country name.
• The date you first arrived in the foreign country, and the first full 24-hour day there.
• The date you'll meet the bona fide residence or physical presence test.
• Your current foreign home address and, if you know it, when you expect to return to the United States.
• Whether you were already granted an extension for this year, and whether you need extra time to allocate moving expenses.
• Any income tax you're paying now, and a copy of last year's return if you e-file instead.

What’s on Form 2350

The 2025 edition has 4 pages. FileIt asks for it in 5 parts, and it is signed by Taxpayer and Spouse (joint return):

1. Your name and addressTaxpayer
2. Spouse (joint return)Spouse (joint return)
3. Lines 1-5: The extensionTaxpayer
4. Return Label: a different address or an agentTaxpayer
5. Return Label as printedTaxpayer

How to fill out Form 2350, step by step

1 Name, SSN and address

Enter your name and Social Security number. For a joint return, switch on the spouse part and enter your spouse in the order you'll use on the return. For a foreign address, the city goes on its own line, followed by the country (not abbreviated), province or county, and postal code.

2 Line 1: The date you're asking for

For the bona fide residence test, the instructions say to enter the date 12 months and 30 days from the first day of your next full tax year, so from January 1, 2026 for a calendar-year return. For the physical presence test, count 12 months and 30 days from your first full day abroad. Use 90 days instead of 30 if you're allocating moving expenses. Fiscal-year filers also give their tax year end.

3 Lines 2 and 3: Earlier extension and moving expenses

Answer whether you were already granted an extension of time to file for this tax year, and whether you need extra time to allocate moving expenses (Pub. 54 explains when that applies).

4 Line 4: Your time abroad

Give the date you first arrived in the foreign country, the first and last days of your qualifying period, your current foreign home address, and the date you expect to return to the United States, if you have one. FileIt checks that these dates are in a sensible order.

5 Line 5: Payment

Enter any income tax you're paying with the form. When you later file Form 1040 or 1040-SR, you claim this payment on Schedule 3, line 10.

6 Signatures and Return Label

Sign and date, and have your spouse sign too for a joint return. The Return Label at the bottom is where the IRS mails its Notice to Applicant; FileIt fills it from your name and address, or you can give another address or an agent's name.

Common mistakes to avoid

• Using Form 2350 when you don't expect to file Form 2555. Most people abroad who just need time use Form 4868.
• Assuming it extends the time to pay. Interest and late payment penalties still apply to unpaid tax.
• Counting the qualifying period from your arrival day. It starts on your first full 24-hour day abroad, usually the next day.
• Leaving the Return Label blank. The IRS uses it to tell you whether the application was approved.
• Filing a second Form 2350 for the same move overseas.
• Mailing it so late that a denial leaves no time to file your return.

After you fill it out

Download the signed PDF from your vault and mail it to the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0045, or give it to a local IRS representative. Keep a copy.

The IRS completes the Notice to Applicant and returns it to the address on your Return Label. Keep the notice for your records and don't attach it to your return.

File Form 1040 or 1040-SR, with Form 2555, any time before the extension runs out, and claim any payment you sent on Schedule 3, line 10. If you're denied, the IRS may still grant a 45-day grace period, which the notice will show.

Form 2350: frequently asked questions

Official sources

• Blank form (PDF), published by Internal Revenue Service (IRS): https://www.irs.gov/pub/irs-pdf/f2350.pdf
• Official instructions and guidance: https://www.irs.gov/forms-pubs/about-form-2350
• Edition shown on this page: 2025 (created 9/5/25) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Internal Revenue Service (IRS) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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