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Form 1127: Application for Extension of Time for Payment of Tax Due to Undue Hardship
IRS Form 1127 is an Application for Extension of Time for Payment of Tax Due to Undue Hardship, used by individuals or entities who cannot pay their tax liability on time. If the request is for taxes shown on a return, it must be received on or before the due date.
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IRS Form 1127 - Application for Extension of Time for Payment of Tax Due to Undue Hardship
IRS Form 1127 is an Application for Extension of Time for Payment of Tax Due to Undue Hardship, used by individuals or entities who cannot pay their tax liability on time. If the request is for taxes shown on a return, it must be received on or before the due date.
Risk Radar
Scan points- 1Failure to attach BOTH required documents in Part III voids the application immediately.
- 2Filing without checking both boxes in Part III, which voids acceptance.
- 3Not providing a detailed explanation of undue hardship in Part II.
- 4Entering the wrong proposed payment date/amount in Part I.
- 5Forgetting to include the required statement of assets and liabilities.
Plain English
This form allows taxpayers to ask the IRS for more time to pay their owed taxes because they are experiencing financial hardship. By filling this out, you formally request an extension under section 6161 of the Internal Revenue Code. If approved, it postpones your payment deadline, allowing you time to arrange funds.
Submission Date
- Filing date: 2024-11-26 22:12:08
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you will owe income taxes, self-employment income taxes, or withheld taxes on nonresident aliens and foreign corporations, and paying the tax at the due date causes undue hardship.
- Do not use this form if you are requesting a monthly installment payment plan (use Form 9465) or if you qualify for neither an installment plan nor an extension to pay the full amount.
- Check Form 709-NA instead when your tax due is a gift tax reportable on that specific return.
Form selector
Use this form or another form?
Requesting postponement of payment for taxes shown or deficiency
You are requesting an extension to pay the full amount owed.
✓ Check if you need this form.
Seeking extension only to file your income tax return
This is the specific form for automatically extending filing, not payment (for individuals).
✓ Do not file Form 1127.
Seeking extension to pay estate or generation-skipping taxes
This form handles extensions specifically for estate/GSTT tax obligations.
✓ Do not file Form 1127.
Deadline or filing window
The filing trigger is when a tax liability or deficiency becomes known. If extending payment for taxes shown on your return, Form 1127 must be received by the due date of that return (not including extensions). For a deficiency, it must be received by the due date indicated in the tax bill.
Checklist
What you need before filling it out
Part I: Request for Extension
Name(s), Identifying number, Address details, Tax amount ($), Start/End Dates · Form 1127, Part I
Part II: Undue Hardship Explanation
Detailed narrative explaining substantial financial loss if denied · Form 1127, Part II
Part III: Supporting Documentation Checkboxes
Must check both boxes (Assets/Liabilities & Income/Expenses) · Form 1127, Part III
Supporting Docs Required
Statement of assets and liabilities from last month; Itemized income/expenses for 3 prior months · Form 1127, Part III
Filing Deadline (Taxes Shown)
Must be received on or before the return's due date (not including extensions) · Form 1127, p.3/p.4
Filing Deadline (Deficiency)
Must be received on or before the due date indicated in the tax bill · Form 1127, p.3/p.4
Before you submit
- 1Verify that Name(s), Identifying number, and full address are accurately entered on Part I.
- 2Confirm you have checked only one box under
- 3This request is for:
- 4in Part I.
- 5Ensure the tax amount ($) requested for extension is correctly stated in Part I.
- 6Write a detailed explanation of undue hardship in Part II, showing substantial financial loss if denied.
- 7Check both boxes on Part III to certify attached documentation.
- 8Verify you have attached a statement of assets and liabilities from the end of last month.
- 9Confirm you have attached an itemized list of income and expenses for each of the 3 months prior to the due date.
How to file this form
- 1Complete Part I by entering your identifying information, specifying the tax amount ($), and defining the start and end dates of the requested extension.
- 2Detail the reason for the request in Part II, providing a thorough explanation of the undue hardship that would result if the application is denied.
- 3In Part III, check both boxes to certify you have attached your required documentation (assets/liabilities statement AND 3 months of income/expense list).
- 4Mail Form 1127 (Attn: Advisory Group Manager) to the IRS office corresponding to where you maintain legal residence or principal place of business.
- 5Keep a copy of the completed and signed Form 1127 for your records.
Known limitations
- 1If the tax due is a gift tax reportable on Form 709-NA, the user must send Form 1127 to the address listed under 'Where To File' (on Form 1127 itself).
- 2If the filer is seeking an extension of time to file their income tax return, they should file Form 4868 instead of Form 1127.
- 3If the filer is seeking an extension of time to pay estate (and generation-skipping transfer) taxes, they must file Form 4768 instead of Form 1127.
- 4If the filer is requesting a monthly installment payment plan or a partial/streamlined installment agreement, they should use Form 9465 or apply online at www.irs.gov/OPA.
Field map
Compact field-by-field guide
Entity Info
2 items
Full legal name of the corporation and its Employer Identification Number.
Current mailing address and date of incorporation.
Income
3 items
Total revenue from business operations before deducting costs.
Direct costs attributable to producing goods sold by the corporation.
Gross receipts minus cost of goods sold and returns/allowances.
Deductions
1 items
Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.
Tax
2 items
Total income minus total deductions.
Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.
Signatures
1 items
An authorized corporate officer must sign and date the return.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision December 2024 (12/24). The form directs users to www.irs.gov/Form1127 for the latest information, and it notes that Form 709-NA is a recent update.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2024 (12-2024).
- Purpose — confirm the request is for an extension under section 6161.
- Supporting Documentation — confirm both required boxes are checked on Part III.
- Filing Deadline — confirm you file by the due date of the return or tax bill, not including extensions.
- Payment Period — confirm the requested period is either 6 months (for taxes shown) or 18 months (for deficiency).
Quick Facts
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After you file
- 1The tax must be paid before the extension runs out.
- 2Do not wait to receive an official bill from the IRS; payment must be made proactively.
- 3Keep a copy of Form 1127 for records.
- 4If the form is prepared by someone other than the taxpayer, the preparer must ensure they are authorized to prepare the form.
Sources
- SRCForm 1127 (Rev. December 2024) is the official title and revision date.
- SRCPart I requests an extension from a specified start date to a specified end date, for a specific tax amount ($).
- SRCThe application can be for 'The tax shown or required to be shown on Form' (Form number blanked out in source excerpt) OR an amount determined as a deficiency.
- SRCIf requesting payment extension for taxes shown on a return, Form 1127 must be received on or before the due date of that return (not including extensions).
- SRCIf requesting payment extension for a deficiency, Form 1127 must be received on or before the due date for payment indicated in the tax bill.
- SRCForm 1127 should be filed as soon as you are aware of a tax liability or a tax deficiency that causes undue hardship.
Common confusion points
When should I file Form 1127?
The filing date depends on whether you owe tax now or owe a deficiency later.
→ File as soon as you are aware of the liability/deficiency that causes undue hardship.
Do I need to file Form 1127 if I am only extending my filing date?
The form is for payment extension, not just filing extension.
→ If you are seeking an extension of time TO FILE, use Form 4868 (for individuals) or Form 2350.
What if my tax debt was determined after the return was filed?
This is a deficiency, which requires specific filing timing.
→ If requesting extension for a deficiency, Form 1127 must be received on or before the due date indicated in the tax bill.
Where exactly do I send this form?
The location depends on where you legally reside or conduct business.
→ File with the IRS (Attn: Advisory Group Manager) for the area where you maintain your legal residence or principal place of business.
What if I am a foreign taxpayer?
Foreign addresses require specific entry procedures.
→ When filling out Part I, ensure the address follows the country’s practice for entering the postal code and do not abbreviate the country name.
What if my tax is related to a gift?
The form needs to be sent somewhere different if the tax relates to a specific type of return.
→ If the tax due is a gift tax reportable on Form 709-NA, send Form 1127 to the address listed under 'Where To File' (on Form 1127).
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use Pub. 594, The IRS Collection Process, for more general information on collection procedures.
Questions about IRS Form 1127
What is IRS Form 1127 used for?
This form allows taxpayers to ask the IRS for more time to pay their owed taxes because they are experiencing financial hardship. By filling this out, you formally request an extension under section 6161 of the Internal Revenue Code. If approved, it postpones your payment deadline, allowing you time to arrange funds.
Who must file IRS Form 1127?
An individual or entity must file Form 1127 if they will owe income taxes, self-employment income taxes, or withheld taxes on nonresident aliens and foreign corporations, and paying the tax by the due date would cause undue hardship.
What information does IRS Form 1127 require?
Part I collects details like your company's name/address and the proposed payment dates. Part II requires a detailed explanation of the undue hardship, while Part III certifies that you attached statements of assets/liabilities and an itemized list of income/expenses for the prior 3 months.
When is IRS Form 1127 due?
Form 1127 should be filed as soon as you become aware of a tax liability or deficiency that causes undue hardship. If extending payment for taxes shown on a return, it must be received by the due date of that return (not including extensions).
Where do I file IRS Form 1127?
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. Consult Pub. 4235, Collection Advisory Offices Contact Information, to find the specific local address.
How do I complete IRS Form 1127?
First, complete Part I by entering your entity's information and the proposed payment dates/amounts. Next, provide a detailed explanation of hardship in Part II to support the request. Finally, ensure you check both boxes in Part III, certifying that you attached the required asset/liability statement and income/expense list.
What happens if IRS Form 1127 is filed incorrectly?
If Form 1127 is not filed correctly, the application may be rejected immediately if Part III does not show both required attachments. Furthermore, you must pay the tax before the extension runs out; do not wait for an IRS bill.
When should I file Form 1127?
The filing date depends on whether you owe tax now or owe a deficiency later. File as soon as you are aware of the liability/deficiency that causes undue hardship.
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