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

Forms and Documents

Document	Type	Status	Availability
Form 1127-A Form 1127-A---Application for Extension of Time for Payment of IncomeTax for 211 Due to Undue Hardship	Form and Instruction	Removed	Available
Form Form 1127 Form 1127----Application for Extension of Time for Payment of Tax Due to Undue Hardship	Form and Instruction	Modified	Repair queued
OMB_Expiration_Statement.doc	Supplementary Document	Uploaded 2015-09-17	Repair queued
Supporting Statement.doc	Supporting Statement A	Uploaded 2015-10-27	Repair queued

IC Document Collections

IC ID	Collection	Type	Status	Form
200942	Form 1127-A---Application for Extension of Time for Payment of IncomeTax for 211 Due to Undue Hardship	Form and Instruction	Removed
187425	Form 1127----Application for Extension of Time for Payment of Tax Due to Undue Hardship	Form and Instruction	Modified

ICR Details

OMB Control No: 1545-2131	ICR Reference No: 201509-1545-029
Status: Historical Active	Previous ICR Reference No: 201208-1545-034
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 1127 - Application for Extension of Time for Payment of Tax Due to Undue Hardship
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/21/2015
	Date Received in OIRA: 10/30/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2018	36 Months From Approved	12/31/2015
Responses	1,000	0	2,000
Time Burden (Hours)	7,470	0	8,680
Cost Burden (Dollars)	0	0	0

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Abstract: Under IRC 6161, individual taxpayers and business 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, providing evidence of undue hardship, inability to borrow, and collateral to ensure payment of the tax.

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Authorizing Statute(s): US Code: 26 USC 6161 Name of Law: Extension of time for paying tax
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 37756	07/01/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 66972	10/30/2015
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Form 1127-A---Application for Extension of Time for Payment of IncomeTax for 211 Due to Undue Hardship	1127-A	Application for Extension of Time for Payment of Income Tax for 2011 Due to Undue Hardship
Form 1127----Application for Extension of Time for Payment of Tax Due to Undue Hardship	Form 1127	Application for Extension of Time for Payment of Tax Due to Undue Hardship

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ICR Summary of Burden

	Total Approved	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	1,000	2,000	0	-1,000	0	0
Annual Time Burden (Hours)	7,470	8,680	0	-1,210	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: There is no change in the paperwork burden previously approved for form 1127. Form 1127-A is now obsolete. This will result in a burden decrease of 1,210 hours.

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Annual Cost to Federal Government: $2,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 10/30/2015

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