Form TTB F 5600.38 TTB F 5600.38 Application for Extension of Time for Payment of Tax

OMB No. 1513-0093 (xx-xx-xxxx)

DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB)

APPLICATION FOR EXTENSION OF TIME FOR PAYMENT OF TAX
(Please read conditions below before completing form)
TAXPAYER'S IDENTIFICATION
NUMBER

TAXPAYER'S NAME (or names in the case of a partnership)

PLEASE
TYPE
OR
PRINT

PRESENT ADDRESS

CITY, TOWN OR POST OFFICE, STATE, AND ZIP CODE

Director, National Revenue Center, 550 Main St, Ste 8002, Cincinnati, OH 45202-5215.

I request an extension of time from

, to

(enter due date of return)
tax of $

, in which to pay

(enter requested extension date)

for tax period ended

, 20

.

This extension is necessary because (If more space is needed, please attach a separate sheet) .

I am unable to borrow money to pay the tax because:

As evidence of the need for the extension, I am attaching: (1) a statement of assets and liabilities as of the last day of the preceding month
(showing book and market values of assets and whether any securities are listed or unlisted); and (2) an itemized list of receipts and
disbursements for the 3 months before the date the tax is due.
Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules and statements, and to the
best of my knowledge and belief it is true, correct, and complete.

SIGNATURE OF APPLICANT OR APPLICANTS (in the case of a partnership)

(DATE)

THE DIRECTOR, NATIONAL REVENUE CENTER WILL LET YOU KNOW WHETHER THE EXTENSION IS GRANTED OR DENIED. HOWEVER, HE
OR SHE CANNOT CONSIDER AN APPLICATION IF IT IS FILED AFTER THE DUE DATE OF THE RETURN.
FOR TTB USE ONLY
THIS APPLICATION IS:

TAX: $

APPROVED

INTEREST: $

DISAPPROVED FOR THE FOLLOWING REASONS:

TOTAL: $
PLEASE MAKE CHECK PAYABLE TO
ALCOHOL AND TOBACCO TAX AND
TRADE BUREAU BY:
(Date)

Y
Y
YOU WILL BE RESPONSIBLE FOR FAILURE TO PAY PENALTY PLUS ADDITIONAL INTEREST IF YOU FAIL TO
MAKE PAYMENT WITHIN 10 DAYS FROM THE DATE OF THIS DENIAL.

SIGNATURE AND TITLE OF AUTHORIZED TTB OFFICIAL

TTB F 5600.38 (05/2016)

DATE

Conditions Under Which Extensions of Time for Payment May Be
Granted Under Section 6161 of Title 26 United States Code
You may be granted an extension of time for payment of your tax if you can show that it will cause you undue hardship to pay it on the date it is due.
To receive consideration, your application must be filed with the Alcohol and Tobacco Tax and Trade Bureau on or before the date payment is due. The
application will be considered timely if postmarked on or before the due date.
1. Undue
UndueHardship
Hardship -- This
This means
means more
YouYou
must
showshow
that you
substantial
financial
loss if you
1.
morethan
thaninconvenience.
inconvenience.
must
that will
youhave
will have
substantial
financial
losspay
if you pay your tax
your
taxiton
date
it is due.
(Such
a loss
could beby
caused
by to
having
to sell property
at a sacrifice
price.)
must
show
on the
date
is the
due.
(Such
a loss
could
be caused
having
sell property
at a sacrifice
price.)
YouYou
must
show
that you do not have
that you do not have enough cash, above necessary working capital, to pay the tax. In determining cash available, include
enough
cash, above necessary working capital, to pay the tax. In determining cash available, include anything you can convert into cash,
anything you can convert into cash, and use current market prices. Also show that you are unable to borrow money to pay the
and use
current market prices. Also show that you are unable to borrow money to pay the tax, except under terms that will cause you
tax, except under terms that will cause you severe loss and hardship.
severe loss and hardship.
2.

Limitations - As a general rule, an extension of time to pay any part of the tax imposed by Chapters 32, 51, 52, and 53 of Title

2. Limitations
- As
a general
rule, an
extension
of time
pay anyAn
part
of the tax
imposed
by Chapters
32, 651,
52, and
53 of Title 26 U.S.C.
26 U.S.C. is
limited
to 6 months
from
the date fixed
for to
payment.
extension
may
be granted
for more than
months
if you
is limited
to 6 months from the date fixed for payment. An extension may be granted for more than 6 months if you are abroad. No
are abroad.
extension is granted to pay a deficiency that is due to negligence, intentional disregard of rules and regulations, or fraud with intent to
Notax.
extension is granted to pay a deficiency that is due to negligence, intentional disregard of rules and regulations, or fraud
evade
with intent to evade tax.

3. Interest - You are still responsible for paying interest on the unpaid tax. Interest is charged at the rate established under 26 U.S.C.
3. Interest
- You to
are
still responsible
for payingininterest
on the
unpaid tax. Interest is charged at the rate established under 26
6621(a)
(subject
adjustments
as provided
26 U.S.C.
6621(b)).
U.S.C. 6621(a) (subject to adjustments as provided in 26 U.S.C. 6621(b)).

4. Due Date of Payment for Which Extension is Granted - On or before the end of the extension period, pay the tax for which the extension
4. Due Date of Payment for Which Extension is Granted - On or before the end of the extension period, pay the tax for which
is granted
(without notice and demand from the Director, National Revenue Center).
the extension is granted (without notice and demand from the Director, National Revenue Center).
5.
Submitthis
thisapplication
application
with
supporting
documents
or before
thethe
date
tax isAttach
due. this
Attach this application to
5. Filing
FilingRequirements
Requirements -- Submit
with
supporting
documents
on oron
before
the date
taxthe
is due.
your application
tax return and
mail
to the and
appropriate
as indicated
tax return.
to your
taxit return
mail it to Lockbox
the appropriate
Lockboxon
asthe
indicated
on the tax return.

PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. The purpose of this information collection is for the taxpayer to provide TTB with
the information necessary to determine that the payment of taxes may be extended because of undue hardship to the taxpayer.
The estimated average burden associated with this collection of information is 15 minutes per respondent. Comments concerning the accuracy of this
burden estimate and suggestions for reducing this burden should be directed to the Reports Management Officer, Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12, Washington, D.C. 20005.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a current, valid OMB
control number.

TTB F 5600.38 (05/2016)