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Application for Extension of Time for Payment of
Form 1127 Tax Due to Undue Hardship OMB No. 1545-2131
(Rev. December 2024)
Department of the Treasury
Internal Revenue Service Go to www.irs.gov/Form1127 for the latest information.

Before you begin: Use the Determination Chart later in the instructions 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 $ .
Check only one box. This request is for:
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 Who Should File,
later, in the instructions.

Part III Supporting Documentation (You must check both boxes, or your application will not be accepted.)
To support my application, I certify that I have attached:
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. 12-2024)

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Form 1127 (Rev. 12-2024) Page 3
Section references are to the Internal Revenue Code. • Taxes on qualified investment entities.
• Taxes on greenmail.
General Instructions
• Taxes on structured settlement factoring transactions.
What’s New • Gift taxes.
Form 709-NA. If the tax due is a gift tax reportable on Form Form 1127 can also be filed if you receive a notice and demand for
709-NA, United States Gift (and Generation-Skipping Transfer) Tax payment (or tax bill) for any of the taxes shown below and paying
Return of Nonresident Not a Citizen of the United States, send your them at the time they are due will cause an undue hardship.
Form 1127 to the address under Where To File, later.
• Normal taxes and surtaxes.
Purpose of Form • Taxes on private foundations and certain other tax-exempt
Use Form 1127 to request an extension of time under section organizations.
6161 for payment of the following amounts. • Taxes on qualified investments.
• The tax shown or required to be shown on a return. • Gift taxes.
• An amount determined as a deficiency (an amount you owe Undue hardship. The term “undue hardship” means more than an
after an examination of your return). inconvenience. You must show you will have a substantial financial
loss (such as selling property at a sacrifice price) if you pay your tax
Determination Chart on the date it is due.
Use this chart to determine if Form 1127 is the correct form for you
to file. When To File
IF you . . . THEN . . . Form 1127, and its supporting documentation, should be filed as
soon as you are aware of a tax liability or a tax deficiency you
are requesting to postpone file Form 1127. See When To File, cannot pay without causing undue hardship.
payment of the full amount of later, for due dates.
tax shown or required to be shown If you are requesting an extension of time to pay the full amount
on your return or an amount of tax shown or required to be shown on an upcoming return, Form
determined as a deficiency 1127 must be received on or before the due date of that return, not
including extensions.
are seeking an extension of file Form 4868, Application for If you are requesting an extension of time to pay an amount
time to file your income tax Automatic Extension of Time To determined as a deficiency, Form 1127 must be received on or
return File U.S. Individual Income Tax before the due date for payment indicated in the tax bill.
Return; or Form 2350, Application
for Extension of Time To File U.S. Where To File
Income Tax Return. Do not file
Form 1127. File Form 1127 with the Internal Revenue Service (Attn: Advisory
Group Manager) for the area where you maintain your legal
are seeking an extension of file Form 4768, Application for residence or principal place of business. See Pub. 4235, Collection
time to pay estate (and Extension of Time To File a Advisory Offices Contact Information, to find the address for your
generation-skipping transfer) Return and/or Pay U.S. Estate local advisory group.
taxes (and Generation-Skipping
Transfer) Taxes. Do not file However, if the tax due is a gift tax reportable on Form 709 or
Form 1127. 709-NA, send Form 1127 to:
Department of the Treasury
are requesting a monthly see Form 9465, Installment Internal Revenue Service
installment payment plan, Agreement Request, or go to the Stop 824G
including a partial payment Online Payment Agreement 7940 Kentucky Drive
installment agreement or Application at www.irs.gov/OPA. Florence, KY 41042-2915
streamlined installment agreement Do not file Form 1127.
Extension Period
owe any tax and are not call, write, or visit your local IRS
requesting, or do not qualify office to discuss your situation. An extension of more than 6 months will generally not be granted
for, either a monthly installment For more information, see Pub. to pay the tax shown on a return. However, except for taxes due
payment plan or an extension of 594, The IRS Collection Process. under sections 4981, 4982, and 5881, an extension for more than
time to pay the full amount Do not file Form 1127. 6 months may be granted if you are out of the country.
An extension to pay an amount determined as a deficiency is
Who Should File generally limited to 18 months from the date payment is due.
However, in exceptional circumstances, an additional 12 months
You can file Form 1127 if you will owe any of the following and may be granted.
paying the tax at the time it is due will cause an undue hardship.
Note: An extension to pay a deficiency will not be granted if the
• Income taxes. deficiency is due to negligence, intentional disregard of rules and
• Self-employment income taxes. regulations, or fraud with intent to evade tax.
• Withheld taxes on nonresident aliens and foreign corporations. Payment Due Date
• Taxes on private foundations and certain other tax-exempt You must pay the tax before the extension runs out. Do not wait
organizations. to receive a bill from the IRS.

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Form 1127 (Rev. 12-2024) Page 4

Interest. You will owe interest on any tax not paid by the due date Signature and Verification
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 This form must be signed and dated.
tax has been obtained. The interest runs until you pay the tax. Individuals. If this application is for the tax shown on a joint return
Penalties. Penalties may be imposed if you fail to pay the tax or a joint tax liability for an amount determined as a deficiency,
within the extension period granted. both you and your spouse must sign and date this form. If your
spouse cannot sign, see Pub. 501, Dependents, Standard
Deduction, and Filing Information.
Specific Instructions
Name, Address, and Identification Number Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue laws
Individuals. Enter your name, address, and social security number of the United States. We need this information to ensure
(SSN) or individual taxpayer identification number (ITIN). If this compliance with these laws and to properly grant extensions of
application is for the tax shown on a joint return or a joint tax time to pay tax. Applying for an extension of time for the payment
liability for an amount determined as a deficiency, include both of tax is voluntary. However, providing the requested information is
spouses’ names in the order in which they appear or will appear on mandatory if you apply for the extension. Our legal right to ask for
your return, and enter the SSN or ITIN of the spouse whose name the information requested on this form is based in sections 6001,
appears first. 6011, 6109, and 6161 and their regulations. If you fail to provide all
Businesses. Enter your company’s name, address, and employer or part of the information requested, your application may be
identification number. denied. If you provide false or fraudulent information, you may be
subject to penalties.
P.O. box. Enter your box number only if your post office does not
deliver to your street address. You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
Foreign address. Enter the information in the following order: city, form displays a valid OMB control number. Books or records
province or state, and country. Follow the country’s practice for relating to a form or its instructions must be retained as long as
entering the postal code. Do not abbreviate the country name. their contents may become material in the administration of any
Part I Internal Revenue law. Generally, tax returns and return information
are confidential, as required by section 6103. However, section
Request for extension. Enter the due date of your return (not 6103 allows or requires the IRS to disclose the information to others
including extensions) or the due date for paying the amount as described in the Code. For example, we may disclose this
determined as a deficiency. Enter the date you propose to pay the information to the Department of Justice for enforcement of civil or
tax and the amount of tax you owe. The date you propose to pay criminal tax laws; to cities, states, the District of Columbia, and U.S.
the tax can be up to: commonwealths or territories to administer their tax laws; to other
• 6 months from the due date of your return (not including countries under a tax treaty; to federal and state agencies to
extensions) if your request is for payment of the tax shown on your enforce nontax criminal laws; or to federal law enforcement and
return (the date you propose can be more than 6 months if you are intelligence agencies to combat terrorism.
out of the country), or Estimates of taxpayer burden. The time needed to complete and
• 18 months from the date payment is due if your request is for file this form will vary depending on individual circumstances. The
payment of an amount determined as a deficiency (an additional 12 estimated burden for individual taxpayers filing this form is
months can be requested for a deficiency in exceptional approved under OMB control number 1545-0074 and is included in
circumstances). the estimates shown in the instructions for their individual income
tax return. The estimated burden for all other taxpayers who file this
Check the applicable box and enter the form number to which the form is shown below.
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, Recordkeeping . . . . . . . . . . . . 3 hr., 6 min.
enter the ending month, day, and year. Learning about the
law or the form . . . . . . . . . . . . . . 55 min.
Part II
Preparing and sending
Reason for extension. In order for your application to be the form to the IRS . . . . . . . . . . . 3 hr., 25 min.
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. If you have comments concerning the accuracy of these time
An extension will not be granted if you provide only a general estimates or suggestions for making this form simpler, we would
statement of hardship. be happy to hear from you. See the instructions for the tax return
for which this form is filed.
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.

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