1127

Application for Extension of Time for Payment of Tax Due to Undue Hardship

Agency
IRS
Revision
Rev. December 2024
Fillable fields
19
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 1127 online
Page 1 of form 1127

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

Form 1127 is the application to request an extension of time under Internal Revenue Code section 6161 to pay the tax shown or required to be shown on a return, or an amount determined as a deficiency (an amount owed after an examination of a return). It is for undue hardship, which the instructions define as more than an inconvenience: a substantial financial loss, such as selling property at a sacrifice price, if the tax is paid on the date it is due.

The form says to use the Determination Chart in the instructions before filing. The chart sends extensions of time to file to Form 4868 or Form 2350, estate tax payment extensions to Form 4768, and monthly payment plans to Form 9465 or the Online Payment Agreement. A box for IRS use only records whether the application is approved, denied or returned.

The instructions say interest is owed on any tax not paid by the due date even when an extension of time to pay is obtained. You can fill out the PDF free in your browser on this page and download it without an account.

What's on Form 1127

Header

Name(s) shown on the return, identifying number, and address.

Part I: Request for Extension

The dates of the extension and the amount of tax, one box for tax shown on a return or an amount determined as a deficiency with the form number, and the calendar or fiscal year.

Part II: Reason for Extension

A detailed explanation of the undue hardship that will result if the application is denied, with a separate sheet attached if more space is needed.

Part III: Supporting Documentation

Two boxes certifying that a statement of assets and liabilities and an itemized list of income and expenses for each of the 3 months prior to the due date are attached.

Signature and Verification

Signatures of the taxpayer, the spouse and any preparer other than the taxpayer, under penalties of perjury, followed by a section for IRS use only.

How to fill out Form 1127

  1. 1

    Name, address and number

    Enter the name, address and SSN, ITIN or EIN. On a joint application, list both spouses in return order and enter the SSN or ITIN of the spouse named first.

  2. 2

    Part I dates and amount

    Enter the return due date (not including extensions) or the deficiency payment due date, the proposed payment date and the amount owed. The instructions say the proposed date can be up to 6 months from the return due date, or up to 18 months for a deficiency.

  3. 3

    Part I boxes

    Check only one box, enter the form number the tax relates to, and enter the calendar year or the fiscal year ending month, day and year.

  4. 4

    Part II

    Explain the undue hardship in detail. The instructions say an extension will not be granted if only a general statement of hardship is provided.

  5. 5

    Part III

    Attach the statement of assets and liabilities and the itemized income and expense list, then check both boxes. The form says the application will not be accepted otherwise.

  6. 6

    Sign and date

    The instructions say the form must be signed and dated, and both spouses sign for a joint return or a joint deficiency.

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When and where to file, and limits

When to file

The instructions say to file as soon as a tax liability or deficiency that cannot be paid without undue hardship is known. For tax on an upcoming return, Form 1127 must be received by the return's due date, not including extensions.

Deficiency due date

For an amount determined as a deficiency, the instructions say Form 1127 must be received on or before the due date for payment indicated in the tax bill.

Where to file

With the Internal Revenue Service (Attn: Advisory Group Manager) for the area of the legal residence or principal place of business. Pub. 4235 lists the local advisory group addresses.

Gift tax address

For a gift tax reportable on Form 709 or 709-NA, the instructions give Department of the Treasury, Internal Revenue Service, Stop 824G, 7940 Kentucky Drive, Florence, KY 41042-2915.

Extension limits

The instructions say an extension of more than 6 months will generally not be granted for tax shown on a return, and a deficiency extension is generally limited to 18 months, with an additional 12 months in exceptional circumstances.

Interest and penalties

Interest runs on tax not paid by the due date even with an extension. The instructions say penalties may be imposed if the tax is not paid within the extension period granted.

Related forms

Who files Form 1127?

  • Individuals

    Individuals enter their name, address and SSN or ITIN. For a joint return or a joint deficiency, both spouses' names go on the form and both sign.

  • Businesses

    The instructions say businesses enter the company's name, address and employer identification number.

  • Taxes it covers

    The instructions list income taxes, self-employment income taxes, withheld taxes on nonresident aliens and foreign corporations, taxes on private foundations, gift taxes and several others.

  • After a notice and demand

    The instructions say Form 1127 can also be filed after a notice and demand for payment (tax bill) for normal taxes and surtaxes, private foundation taxes, taxes on qualified investments or gift taxes.

  • When another form fits

    The Determination Chart says not to file Form 1127 for an extension of time to file, for estate tax payment extensions or for monthly installment plans.

The taxpayer who owes the tax files it. The instructions give name rules for individuals and for businesses, and the form has a signature line for a preparer other than the taxpayer.

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Questions about Form 1127

What does undue hardship mean on Form 1127?

The instructions say it means more than an inconvenience: a substantial financial loss, such as selling property at a sacrifice price, if the tax is paid on the date it is due.

Is Form 1127 an extension to file?

No. The Determination Chart sends extensions of time to file to Form 4868 or Form 2350 and says not to file Form 1127 for that.

How long can the extension be?

The instructions say generally up to 6 months for tax shown on a return, more if out of the country, and generally up to 18 months for a deficiency, with 12 more months possible in exceptional circumstances.

Does interest still apply?

Yes. The instructions say interest is owed on any tax not paid by the due date, regardless of whether an extension of time to pay has been obtained.

What documents go with Form 1127?

A statement of assets and liabilities and an itemized list of income and expenses for each of the 3 months prior to the due date of the tax. The form says the application will not be accepted unless both Part III boxes are checked.

Where is Form 1127 sent?

To the IRS Advisory Group Manager for the area of the legal residence or principal place of business, listed in Pub. 4235. Gift tax applications for Form 709 or 709-NA go to the Florence, KY 41042-2915 address.

Can a deficiency extension be refused?

The instructions say an extension to pay a deficiency will not be granted if the deficiency is due to negligence, intentional disregard of rules and regulations, or fraud with intent to evade tax.