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 (12/2021)

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 Hardship - This means more than inconvenience. You must show that you will have substantial financial loss if you pay your tax
on the date it is due. (Such a loss could be caused by having to sell property at a sacrifice price.) You must show that you do not have
enough cash, above necessary working capital, to pay the tax. In determining cash available, include anything you can convert into cash,
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
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 26 U.S.C.
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
extension is granted to pay a deficiency that is due to negligence, intentional disregard of rules and regulations, or fraud 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.
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
is granted (without notice and demand from the Director, National Revenue Center).
5. Filing Requirements - Submit this application with supporting documents on or before the date the tax is due. Attach this application to
your tax return and mail it to the appropriate Lockbox as indicated on the tax return.
MAILING INSTRUCTIONS: Send the completed form and any applicable additional information to:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
550 Main Street
Suite 8002
Cincinnati, OH 45202-5215

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 1 hour per respondent. Comments concerning the accuracy of this
burden estimate and suggestions for reducing this burden should be directed to the Paperwork Reduction Act Officer, Regulations and Rulings
Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12, Washington, D.C. 20005. (Please do not mail completed forms to
this address.)
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.

PRIVACY ACT INFORMATION
The following information is provided pursuant to Section 3 of the Privacy Act of 1974 (5 U.S.C. 522a(e)(3):
1. AUTHORITY. Solicitation of this information is made pursuant to 26 U.S.C. 6159. Disclosure of this information by the respondent taxpayer is
necessary to obtain a benefit.
2. PURPOSE. This collection of information is necessary to execute an extension of time for payment of tax agreement between the respondent
taxpayer and the Alcohol and Tobacco Tax and Trade Bureau (TTB).
3. ROUTINE USES. TTB will use the collected information for the purpose set forth in paragraph 2. In addition, TTB may disclose the collected
information to other Federal, State, foreign, and local law enforcement and regulatory agency personnel to verify information on the form where such
disclosure is not prohibited by law. The information may further be disclosed to the Justice Department if it appears that the furnishing of false
information may constitute a violation of Federal law. Finally, the information may be disclosed to members of the public when authorized by statute
or regulations.
4. EFFECT OF NOT SUPPLYING INFORMATION REQUESTED. Failure to supply complete information may prevent TTB from approving the
requested installment agreement.

TTB F 5600.38 (12/2021)