Instructions For Form 1127 2011
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Form 1127 (Rev. 12-2011)
Page
Section references are to the Internal Revenue Code.
• Taxes on qualified investment entities.
• Taxes on greenmail.
General Instructions
• Taxes on structured settlement factoring transactions.
• Gift taxes.
What's New
Form 1127 can also be filed if you receive a notice and demand for
The IRS has created a page on IRS.gov for information about Form
payment (or tax bill) for any of the taxes shown below and paying
1127 and its instructions at Information
them at the time they are due will cause an undue hardship.
about any recent developments affecting Form 1127 will be posted
• Normal taxes and surtaxes.
on that page.
• Taxes on private foundations and certain other tax-exempt
Purpose of Form
organizations.
• Taxes on qualified investments.
Use Form 1127 to request an extension of time under section
6161 for payment of the following amounts.
• Gift taxes.
• The tax shown or required to be shown on a return.
Undue hardship. The term “undue hardship” means more than an
inconvenience. You must show you will have a substantial financial
• An amount determined as a deficiency (an amount you owe
loss (such as selling property at a sacrifice price) if you pay your tax
after an examination of your return).
on the date it is due.
Determination Chart
Note. If you need an extension to pay estate tax, file Form 4768.
Use this chart to determine if Form 1127 is the correct form for you
When To File
to file.
Form 1127, and its supporting documentation, should be filed as
IF you . . .
THEN . . .
soon as you are aware of a tax liability or a tax deficiency you
Are seeking an extension of
File Form 4868, Application for
cannot pay without causing undue hardship.
time to file your income tax
Automatic Extension of Time To
If you are requesting an extension of time to pay the tax due on
return
File U.S. Individual Income Tax
an upcoming return, Form 1127 must be received on or before the
Return, or Form 2350, Application
due date of that return, not including extensions.
for Extension of Time To File U.S.
If you are requesting an extension of time to pay an amount
Income Tax Return. Do not file
determined as a deficiency, Form 1127 must be received on or
Form 1127.
before the due date for payment indicated in the tax bill.
Are seeking an extension of
File Form 4768, Application for
Where To File
time to pay estate tax
Extension of Time To File a
Return and/or Pay U.S. Estate
File Form 1127 with the Internal Revenue Service (Attn: Advisory
(and Generation-Skipping
Group Manager), for the area where you maintain your legal
Transfer) Taxes. Do not file
residence or principal place of business. See Pub. 4235, Collection
Form 1127.
Advisory Group Addresses, to find the address for your local
advisory group.
Are requesting a monthly
See Form 9465, Installment
installment payment plan
Agreement Request. Do not file
However, if the tax due is a gift tax reportable on Form 709, send
Form 1127.
Form 1127 to:
Department of the Treasury
Are requesting to postpone
File Form 1127 by the due date of
Internal Revenue Service Center
payment of the full amount of
your return or by the due date for
Cincinnati, OH 45999
tax shown on your return or
the amount determined as a
any amount determined as a
deficiency.
Extension Period
deficiency
An extension of more than 6 months generally will not be granted
Owe any tax and are not
Call, write, or visit your local IRS
to pay the tax shown on a return. However, except for taxes due
requesting, or do not qualify
office to discuss your situation.
under sections 4981, 4982, and 5881, an extension for more than
for, either a monthly installment
For more information, see Pub.
6 months may be granted if you are out of the country.
payment plan or an extension of
594, The IRS Collection Process.
An extension to pay an amount determined as a deficiency is
Do not file Form 1127.
time to pay the full amount
generally limited to 18 months from the date payment is due.
However, in exceptional circumstances, an additional 12 months
Who Should File
may be granted.
Note. An extension to pay a deficiency will not be granted if the
You can file Form 1127 if you will owe any of the following, and
deficiency is due to negligence, intentional disregard of rules and
paying the tax at the time it is due will cause an undue hardship.
regulations, or fraud with intent to evade tax.
• Income taxes.
Payment Due Date
• Self-employment income taxes.
• Withheld taxes on nonresident aliens and foreign corporations.
You must pay the tax before the extension runs out. Do not wait
• Taxes on private foundations and certain other tax-exempt
to receive a bill from the IRS.
organizations.
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