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 to grant taxpayers up to 6 months of additional time to pay taxes on any return required under the IRC. Under that authority, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued form TTB F 5600.38, which taxpayers complete to apply for an extension of time to pay excise taxes collected by TTB. A taxpayer uses that form to identify themselves and the specific excise tax for which an extension of time for payment is requested, and to explain the reasons why the tax payment cannot be made on time. TTB uses the information collected on the form and in any attachments to evaluate the extension request, and it notifies the taxpayer of its decision regarding the extension request by returning a copy of the approved or disapproved form to the taxpayer.

The latest form for Application for Extension of Time for Payment of Tax; Application for Installment Agreement expires 2022-10-31 and can be found here.