Application for Extension of Time for Payment of 

Tax Due to Undue Hardship Form 1127

OMB No. 1545-2131 (Rev. February 2010)

Department of the Treasury

Internal Revenue Service

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.

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

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 ©

Name(s) shown on return Identifying number

Part I

Part II

Request for Extension

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.

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

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

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

Part II Reason for Extension

Part III Supporting Documentation

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.

The tax shown or required to be shown on Form .

An amount determined as a deficiency on Form .

FOR IRS USE ONLY (Do not detach)

This application is Approved Denied Returned:

Signature of authorized official Date

This request is for (check only one box):

Reason(s):
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upose oo

Use Form 1127 to request an extension of time under section

6161 for payment of the following amounts.

If you are requesting an extension of time to pay th

an upcoming return, Form 1127 must be received on 

due date of that return, not including extensions.

Note. An extension to pay a deficiency will not be gra

deficiency is due to negligence, intentional disregard 

regulations, or fraud with intent to evade tax.

Undue hardship. The term “undue hardship” means 

an inconvenience. You must show you will have a sub

financial loss (such as selling property at a sacrifice p

pay your tax on the date it is due.

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

When To File

Form 1127, and its supporting documentation, should 

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

cannot pay without causing undue hardship.

Where To File

File Form 1127 with the Internal Revenue Service (Att

Group Manager), for the area where you maintain you

residence or principal place of business. See Pub. 42

Collection Advisory Group Addresses, to find the add

local advisory group.

However, if the tax due is a gift tax reportable on Fo

send Form 1127 to:

Extension Period

An extension of more than 6 months generally will not 

to pay the tax shown on a return. However, except fo

under sections 4981, 4982, and 5881, an extension fo

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

An extension to pay an amount determined as a de

generally limited to 18 months from the date payment 

However, in exceptional circumstances, an additional 

may be granted.

● 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).

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.

paying them at the time they are due will cause an un

hardship.

● Normal taxes and surtaxes.

● Taxes on private foundations and certain other tax-

organizations.

● Taxes on qualified investments.

● Gift taxes.

Department of the Treasury

Internal Revenue Service Center

Cincinnati, OH 45999

Determination Chart

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

you to file.

IF you . . .

Are seeking an extension of

time to file your income tax

return

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

Are requesting a monthly

installment payment plan

Are seeking an extension of

time to pay estate tax

Are requesting to postpone

payment of the full amount of

tax shown on your return or

any amount determined as a

deficiency

THEN . . .

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.

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.

See Form 9465, Installment

Agreement Request. Do not file

Form 1127.

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.

File Form 1127 by the due date

of your return or by the due date

for the amount determined as a

deficiency.

If you are requesting an extension of time to pay an 

determined as a deficiency, Form 1127 must be recei

before the due date for payment indicated in the tax b

Payment Due Date

You must pay the tax before the extension runs out. 

to receive a bill from the IRS.
The time needed to complete and file this form will 

depending on individual circumstances. The estimate

individual taxpayers filing this form is approved under 

control number 1545-0074 and is included in the estim

in the instructions for their individual income tax retur

estimated burden for all other taxpayers who file this 

shown below.

Recordkeeping 

If you have comments concerning the accuracy of t

estimates or suggestions for making this form simpler

be happy to hear from you. See the instructions for th

with which this form is filed.

Privacy Act and Paperwork Reduction Act Notice. 

the information on this form to carry out the Internal R

of the United States. We need this information to ens

compliance with these laws and to properly grant exte

time to pay tax. Applying for an extension of time for t

of tax is voluntary. However, providing the requested 

is mandatory if you apply for the extension. Our legal 

for the information requested on this form is based in 

6001, 6011, 6109, and 6161 and their regulations. If y

provide all or part of the information requested, your a

may be denied. If you provide false or fraudulent infor

may be subject to penalties.

Learning about the

law or the form 

Preparing and sending

the form to the IRS 

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.

Part III

Note. Once your request has been reviewed, additional

conditions may have to be met.

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.

y pypy 

within the extension period granted.

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

employer identification number.

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.

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:

Part I

● 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).

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

deliver to your street address.

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 II

You are not required to provide the information req

form that is subject to the Paperwork Reduction Act u

form displays a valid OMB control number. Books or 

relating to a form or its instructions must be retained 

their contents may become material in the administra

Internal Revenue law. Generally, tax returns and retur

are confidential, as required by section 6103. Howeve

6103 allows or requires the Internal Revenue Service 

the information to others as described in the Code. Fo

we may disclose this information to the Department o

enforcement of civil or criminal tax laws; to cities, stat

District of Columbia, and U.S. commonwealths or pos

administer their tax laws; to other countries under a ta

federal and state agencies to enforce non-tax crimina

federal law enforcement and intelligence agencies to 

terrorism.

jy 

both you and your spouse must sign and date this for

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

Deduction, and Filing Information.

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.