ATTN: This type of payment extension is rarely wanted because the legal requirements are so strict please read the conditions carefully before continuing.
The District Director may approve additional time for you to pay your tax if you show that it will cause you undue hardship to pay it on the date it is due. You must file your application with the District Director on or before the date payment is due.
IF YOU ARE ASKING TO PAY THE AMOUNT YOU OWE IN INSTALLMENTS, RATHER THAN DELAY FULL PAYMENT OF THE TAX
FOR SIX MONTHS, COMPLETE FORM 9465, INSTALLMENT AGREEMENT REQUEST, AND ATTACH IT TO YOUR TAX RETURN WHEN YOU FILE. DO NOT COMPLETE THIS FORM.
Complete this form after you have read the information and decided that this is the correct form to request the type of extension you need. Attach the three month income/expense listing as well as your asset and liability listing, and your documentation of undue hardship. Send your completed application, along with the supporting documents to the District Director (Attn: Chief, Special Procedures function) where you maintain your legal residence or principal place of business. If, however, the tax will be paid to the Assistance Commissioner (International), file the application with that office. If you need an extension to pay estate tax, file Form 4768, Application for Extension of Time to File a Return and/or Pay U.S. Estate (and Generation Skipping Transfer) Taxes.