OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

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

ICR 202512-1545-021 · OMB 1545-2131 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Form Form 1127 Application for Extension of Time for Payment of Tax Due to Undue Hardship Form and Instruction Modified Available
2025 Supporting Statement (1545-2131).docx Supporting Statement A Uploaded 2026-02-09 Available
IC Document Collections
IC IDCollectionTypeStatusForm
187425 Form 1127----Application for Extension of Time for Payment of Tax Due to Undue Hardship Form and Instruction ModifiedApplication for Extension of Time for Payment of Tax Due to Undue Hardship
187425 Form 1127----Application for Extension of Time for Payment of Tax Due to Undue Hardship Form and Instruction Modified
ICR Details
1545-2131 202512-1545-021
Received in OIRA 202201-1545-017
TREAS/IRS
Form 1127 - Application for Extension of Time for Payment of Tax Due to Undue Hardship
Extension without change of a currently approved collection   No
Regular 03/31/2026
  Requested Previously Approved
36 Months From Approved 04/30/2026
20 20
149 149
0 0
Under Internal Revenue Code (IRC) section 6161, taxpayers are allowed to request an extension of time for payment of tax shown, or required to be shown on a return, or for a tax due on a notice of deficiency. In order to be granted this extension, they must file Form 1127 and provide evidence that paying their tax on the date it is due will cause an undue hardship.
US Code: 26 USC 6161 Name of Law: Extension of time for paying tax
  
None
Not associated with rulemaking
  90 FR 42510 09/02/2025
91 FR 16083 03/31/2026
No
  Total Request Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 20 20 0 0 0 0
Annual Time Burden (Hours) 149 149 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$23,348
No
    Yes
    Yes
No
No
No
No
Nellie Howard 202 283-7367 [email protected]
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
03/31/2026