Form 1127 - General Instructions
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Form 1127 (Rev. 02-2010)
Page
● Taxes on structured settlement factoring transactions.
Section references are to the Internal Revenue Code.
● Gift taxes.
General Instructions
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
Purpose of Form
paying them at the time they are due will cause an undue
hardship.
Use Form 1127 to request an extension of time under section
6161 for payment of the following amounts.
● Normal taxes and surtaxes.
● The tax shown or required to be shown on a return.
● Taxes on private foundations and certain other tax-exempt
● An amount determined as a deficiency (an amount you owe
organizations.
after an examination of your return).
● Taxes on qualified investments.
● Gift taxes.
Determination Chart
Undue hardship. The term “undue hardship” means more than
Use this chart to determine if Form 1127 is the correct form for
an inconvenience. You must show you will have a substantial
you to file.
financial loss (such as selling property at a sacrifice price) if you
pay your tax on the date it is due.
IF you . . .
THEN . . .
Note. If you need an extension to pay estate tax, file Form 4768.
Are seeking an extension of
File Form 4868, Application for
time to file your income tax
Automatic Extension of Time To
When To File
return
File U.S. Individual Income Tax
Return, or Form 2350,
Form 1127, and its supporting documentation, should be filed as
Application for Extension of Time
soon as you are aware of a tax liability or a tax deficiency you
To File U.S. Income Tax Return.
cannot pay without causing undue hardship.
Do not file Form 1127.
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
Are seeking an extension of
File Form 4768, Application for
due date of that return, not including extensions.
time to pay estate tax
Extension of Time To File a
Return and/or Pay U.S. Estate
If you are requesting an extension of time to pay an amount
(and Generation-Skipping
determined as a deficiency, Form 1127 must be received on or
Transfer) Taxes. Do not file
before the due date for payment indicated in the tax bill.
Form 1127.
Where To File
Are requesting a monthly
See Form 9465, Installment
installment payment plan
Agreement Request. Do not file
File Form 1127 with the Internal Revenue Service (Attn: Advisory
Form 1127.
Group Manager), for the area where you maintain your legal
residence or principal place of business. See Pub. 4235,
Are requesting to postpone
File Form 1127 by the due date
Collection Advisory Group Addresses, to find the address for your
payment of the full amount of
of your return or by the due date
local advisory group.
tax shown on your return or
for the amount determined as a
any amount determined as a
deficiency.
However, if the tax due is a gift tax reportable on Form 709,
deficiency
send Form 1127 to:
Department of the Treasury
Owe any tax and are not
Call, write, or visit your local IRS
Internal Revenue Service Center
requesting, or do not qualify
office to discuss your situation.
Cincinnati, OH 45999
for, either a monthly
For more information, see Pub.
installment payment plan or an
594, The IRS Collection Process.
Extension Period
extension of time to pay the
Do not file Form 1127.
full amount
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.
Who Should File
An extension to pay an amount determined as a deficiency is
You can file Form 1127 if you will owe any of the following, and
generally limited to 18 months from the date payment is due.
paying the tax at the time it is due will cause an undue hardship.
However, in exceptional circumstances, an additional 12 months
● Income taxes.
may be granted.
● Self-employment income taxes.
Note. An extension to pay a deficiency will not be granted if the
deficiency is due to negligence, intentional disregard of rules and
● Withheld taxes on nonresident aliens and foreign corporations.
regulations, or fraud with intent to evade tax.
● Taxes on private foundations and certain other tax-exempt
organizations.
Payment Due Date
● Taxes on qualified investment entities.
You must pay the tax before the extension runs out. Do not wait
● Taxes on greenmail.
to receive a bill from the IRS.
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