Application for Extension of Time for Payment of Tax; Application for Installment Agreement

The Internal Revenue Code (IRC) at 26 U.S.C. 6161 authorizes the Secretary of the Treasury (the Secretary) to grant taxpayers up to 6 months of additional time to pay taxes due on any return required under the IRC. In addition, the IRC at 26 U.S.C. 6159 authorizes the Secretary to enter into a written agreement with a taxpayer to allow installment payments of taxes due if the Secretary determines such an agreement will facilitate full or partial payment. Under those IRC authorities, TTB has issued two taxpayer relief application forms, TTB F 5600.38 for time extension requests, and TTB F 5600.31 for installment payment agreement requests. Using the relevant form and any required supporting documentation, an excise taxpayer regulated by TTB identifies themselves, the specific excise tax and amount in question, their current financial situation, and the reasons why the requested taxpayer relief is necessary. TTB evaluates the provided information, records its decision to approve or disapprove the requested taxpayer relief on the submitted form, and notifies the applicant of its decision by returning a copy of the form.

The latest form for Application for Extension of Time for Payment of Tax; Application for Installment Agreement expires 2028-11-30 and can be found here.

Application for Extension of Time for Payment of Tax

Federal Enterprise Architecture: General Government - Taxation Management

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