Form 1127

(Rev. December 2011)

Department of the Treasury 

Internal Revenue Service 

Application for Extension of Time for Payment of 

Tax Due to Undue Hardship OMB No. 1545-2131

Before you begin: Use the chart on page 3 to see if you should file this form. 

Name(s) shown on return Identifying number 

Number, street, and apt., room, or suite no. If you have a P.O. box, see instructions. 

City, town, or post office, state, and ZIP code. If you have a foreign address, see instructions. 

Part I Request for Extension 

I request an extension from , 20 , to , 20 , to pay tax of $ . 

This request is for (check only one box): 

The tax shown or required to be shown on Form . 

An amount determined as a deficiency on Form . 

This request is for calendar year 20 , or fiscal year ending , 20 . 

Part II Reason for Extension 

Undue hardship. Enter below a detailed explanation of the undue hardship that will result if your application is denied. (If more space 

is required, please attach a separate sheet.) To establish undue hardship, you must show that you would sustain a substantial 

financial loss if forced to pay a tax or deficiency on the due date. For a complete definition of “undue hardship,” see the instructions 

on page 3 under Who Should File. 

Part III Supporting Documentation 

To support my application, I certify that I have attached (you must check both boxes or your application will not be accepted): 

A statement of my assets and liabilities at the end of last month (showing book and market values of assets and whether 

securities are listed or unlisted), and 

An itemized list of my income and expenses for each of the 3 months prior to the due date of the tax. 

Signature and Verification 

Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my 

knowledge and belief, it is true, correct, and complete; and, if prepared by someone other than the taxpayer, that I am authorized to prepare this form. 

Signature of taxpayer ▶ Date ▶

Signature of spouse ▶ Date ▶

Signature of preparer 

other than taxpayer ▶ Date ▶

FOR IRS USE ONLY (Do not detach) 

This application is Approved Denied Returned: 

Reason(s): 

Signature of authorized official Date 

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 17238O Form 1127 (Rev. 12-2011) 
[ This page left blank intentionally ] 
Form 1127 (Rev. 12-2011) Page 3 

Section references are to the Internal Revenue Code. 

General Instructions 

What's New

The IRS has created a page on IRS.gov for information about Form 

1127 and its instructions at www.irs.gov/form1127. Information 

about any recent developments affecting Form 1127 will be posted 

on that page.

Purpose of Form 

Use Form 1127 to request an extension of time under section 

6161 for payment of the following amounts. 

• The tax shown or required to be shown on a return. 

• An amount determined as a deficiency (an amount you owe 

after an examination of your return). 

Determination Chart 

Use this chart to determine if Form 1127 is the correct form for you 

to file. 

IF you . . . THEN . . . 

Are seeking an extension of 

time to file your income tax 

return 

File Form 4868, Application for 

Automatic Extension of Time To 

File U.S. Individual Income Tax 

Return, or Form 2350, Application 

for Extension of Time To File U.S. 

Income Tax Return. Do not file 

Form 1127. 

Are seeking an extension of 

time to pay estate tax 

File Form 4768, Application for 

Extension of Time To File a 

Return and/or Pay U.S. Estate 

(and Generation-Skipping 

Transfer) Taxes. Do not file 

Form 1127. 

Are requesting a monthly 

installment payment plan 

See Form 9465, Installment 

Agreement Request. Do not file 

Form 1127.

Are requesting to postpone 

payment of the full amount of 

tax shown on your return or 

any amount determined as a 

deficiency 

File Form 1127 by the due date of 

your return or by the due date for 

the amount determined as a 

deficiency. 

Owe any tax and are not 

requesting, or do not qualify 

for, either a monthly installment 

payment plan or an extension of 

time to pay the full amount 

Call, write, or visit your local IRS 

office to discuss your situation. 

For more information, see Pub. 

594, The IRS Collection Process. 

Do not file Form 1127. 

Who Should File 

You can file Form 1127 if you will owe any of the following, and 

paying the tax at the time it is due will cause an undue hardship. 

• Income taxes. 

• Self-employment income taxes. 

• Withheld taxes on nonresident aliens and foreign corporations. 

• Taxes on private foundations and certain other tax-exempt 

organizations. 

• Taxes on qualified investment entities. 

• Taxes on greenmail. 

• Taxes on structured settlement factoring transactions. 

• Gift taxes. 

Form 1127 can also be filed if you receive a notice and demand for 

payment (or tax bill) for any of the taxes shown below and paying 

them at the time they are due will cause an undue hardship. 

• Normal taxes and surtaxes. 

• Taxes on private foundations and certain other tax-exempt 

organizations. 

• Taxes on qualified investments. 

• Gift taxes. 

Undue hardship. The term “undue hardship” means more than an 

inconvenience. You must show you will have a substantial financial 

loss (such as selling property at a sacrifice price) if you pay your tax 

on the date it is due. 

Note. If you need an extension to pay estate tax, file Form 4768. 

When To File 

Form 1127, and its supporting documentation, should be filed as 

soon as you are aware of a tax liability or a tax deficiency you 

cannot pay without causing undue hardship. 

If you are requesting an extension of time to pay the tax due on 

an upcoming return, Form 1127 must be received on or before the 

due date of that return, not including extensions. 

If you are requesting an extension of time to pay an amount 

determined as a deficiency, Form 1127 must be received on or 

before the due date for payment indicated in the tax bill. 

Where To File 

File Form 1127 with the Internal Revenue Service (Attn: Advisory 

Group Manager), for the area where you maintain your legal 

residence or principal place of business. See Pub. 4235, Collection 

Advisory Group Addresses, to find the address for your local 

advisory group. 

However, if the tax due is a gift tax reportable on Form 709, send 

Form 1127 to: 

Department of the Treasury 

Internal Revenue Service Center 

Cincinnati, OH 45999 

Extension Period 

An extension of more than 6 months generally will not be granted 

to pay the tax shown on a return. However, except for taxes due 

under sections 4981, 4982, and 5881, an extension for more than 

6 months may be granted if you are out of the country. 

An extension to pay an amount determined as a deficiency is 

generally limited to 18 months from the date payment is due. 

However, in exceptional circumstances, an additional 12 months 

may be granted. 

Note. An extension to pay a deficiency will not be granted if the 

deficiency is due to negligence, intentional disregard of rules and 

regulations, or fraud with intent to evade tax. 

Payment Due Date 

You must pay the tax before the extension runs out. Do not wait 

to receive a bill from the IRS. 
Form 1127 (Rev. 12-2011) Page 4 

Interest. You will owe interest on any tax not paid by the due date 

of the return, or the due date of any amount determined to be a 

deficiency, regardless of whether an extension of time to pay the 

tax has been obtained. The interest runs until you pay the tax. 

Penalties. Penalties may be imposed if you fail to pay the tax 

within the extension period granted. 

Specific Instructions 

Name, Address, and Identification Number 

Individuals. Enter your name, address, and social security number 

(SSN) or individual taxpayer identification number (ITIN). If this 

application is for the tax shown on a joint return or a joint tax 

liability for an amount determined as a deficiency, include both 

spouses’ names in the order in which they appear or will appear on 

your return, and enter the SSN or ITIN of the spouse whose name 

appears first. 

Corporations. Enter your company’s name, address, and employer 

identification number. 

P.O. box. Enter your box number only if your post office does not 

deliver to your street address. 

Foreign address. Enter the information in the following order: city, 

province or state, and country. Follow the country’s practice for 

entering the postal code. Do not abbreviate the country name. 

Part I 

Request for extension. Enter the due date of your return (not 

including extensions) or the due date for paying the amount 

determined as a deficiency. Enter the date you propose to pay the 

tax and the amount of tax you owe. The date you propose to pay 

the tax can be up to: 

• 6 months from the due date of your return (not including 

extensions), if your request is for payment of the tax shown on your 

return (the date you propose can be more than 6 months if you are 

out of the country), or 

• 18 months from the date payment is due, if your request is for 

payment of an amount determined as a deficiency (an additional 12 

months can be requested for a deficiency in exceptional 

circumstances). 

Check the applicable box and enter the form number to which the 

tax you owe relates. Enter the tax year, if the tax you owe is figured 

on a calendar year; if the tax you owe is figured on a fiscal year, 

enter the ending month, day, and year. 

Part II 

Reason for extension. In order for your application to be 

considered, you must provide a detailed explanation of the undue 

hardship that will result if you pay the tax on or before the due date. 

An extension will not be granted if you provide only a general 

statement of hardship. 

Part III 

Supporting documentation. You must attach: 

• A statement(s) of your assets and liabilities, and 

• An itemized list of your income and expenses for each of the 3 

months prior to the due date of the tax. 

Note. Once your request has been reviewed, additional conditions 

may have to be met. 

Signature and Verification 

This form must be signed and dated. 

Individuals. If this application is for the tax shown on a joint return 

or a joint tax liability for an amount determined as a deficiency, 

both you and your spouse must sign and date this form. If your 

spouse cannot sign, see Pub. 501, Exemptions, Standard 

Deduction, and Filing Information. 

Privacy Act and Paperwork Reduction Act Notice. We ask for 

the information on this form to carry out the Internal Revenue laws 

of the United States. We need this information to ensure 

compliance with these laws and to properly grant extensions of 

time to pay tax. Applying for an extension of time for the payment 

of tax is voluntary. However, providing the requested information is 

mandatory if you apply for the extension. Our legal right to ask for 

the information requested on this form is based in sections 6001, 

6011, 6109, and 6161 and their regulations. If you fail to provide all 

or part of the information requested, your application may be 

denied. If you provide false or fraudulent information, you may be 

subject to penalties. 

You are not required to provide the information requested on a 

form that is subject to the Paperwork Reduction Act unless the 

form displays a valid OMB control number. Books or records 

relating to a form or its instructions must be retained as long as 

their contents may become material in the administration of any 

Internal Revenue law. Generally, tax returns and return information 

are confidential, as required by section 6103. However, section 

6103 allows or requires the Internal Revenue Service to disclose 

the information to others as described in the Code. For example, 

we may disclose this information to the Department of Justice for 

enforcement of civil or criminal tax laws; to cities, states, the 

District of Columbia, and U.S. commonwealths or possessions to 

administer their tax laws; to other countries under a tax treaty; to 

federal and state agencies to enforce non-tax criminal laws; or to 

federal law enforcement and intelligence agencies to combat 

terrorism. 

The time needed to complete and file this form will vary 

depending on individual circumstances. The estimated burden for 

individual taxpayers filing this form is approved under OMB control 

number 1545-0074 and is included in the estimates shown in the 

instructions for their individual income tax return. The estimated 

burden for all other taxpayers who file this form is shown below. 

Recordkeeping . . . . . . . . . . . . 3 hr., 6 min. 

Learning about the 

law or the form . . . . . . . . . . . . . . 55 min. 

Preparing and sending 

the form to the IRS . . . . . . . . . . . 3 hr., 25 min. 

If you have comments concerning the accuracy of these time 

estimates or suggestions for making this form simpler, we would 

be happy to hear from you. See the instructions for the tax return 

for which this form is filed.