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Form 1127: Application for Extension of Time for Payment of Tax Due to Undue Hardship

Form 1127 may be used to request an extension of time to pay when a taxpayer can show undue hardship under IRS rules.

When this form may come up

Requesting more time to pay tax because immediate payment would cause undue hardship.

  • You cannot pay by the deadline without undue hardship.
  • You can document financial condition and payment ability.
  • You are seeking extra time rather than a long-term payment arrangement.

Documents to gather before using it

IRS forms are easier to complete when the facts and supporting documents are organized first.

  • Statement of assets and liabilities
  • Income and expense documentation
  • Tax return or notice showing amount due
  • Explanation of hardship

Important caution

An extension to pay is different from eliminating the tax. Interest and certain additions may still apply.

Related tax problems

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