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

Forms and Documents

Document Name	Status
Form Form 1127 Form 1127----Application for Extension of Time for Payment of Tax Due to Undue Hardship Form and Instruction	Modified
1545-2131 Supporting Statement.docx Supporting Statement A	2022-01-12

IC Document Collections

IC ID	Document Title	Status
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: 202201-1545-017
Status: Received in OIRA	Previous ICR Reference No: 201808-1545-030
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: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 03/31/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	03/31/2022
Responses	20	1,000
Time Burden (Hours)	149	7,470
Cost Burden (Dollars)	0	0

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Abstract: Under Internal Revenue Code (IRC) section 6161, 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 and provide evidence that paying their tax on the date it is due will cause an undue hardship.

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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:
	86 FR 57267	10/14/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 18477	03/29/2022
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----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 Request	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	20	1,000	0	-980	0	0
Annual Time Burden (Hours)	149	7,470	0	-7,321	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: Cutting Redundancy

Short Statement: The estimated number of responses was updated to eliminate duplication of the burden associated with individual and business respondents captured under OMB control numbers 1545-0074 and 1545-0123.

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Annual Cost to Federal Government: $17,560

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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? No

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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: 03/31/2022

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