Notice2025-16764

Agency Information Collection Activities; Comment Request on Form 1127

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
September 2, 2025

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Full Text

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[Federal Register Volume 90, Number 167 (Tuesday, September 2, 2025)]
[Notices]
[Page 42510]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-16764]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activities; Comment Request on Form 
1127

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: In accordance with the Paperwork Reduction Act of 1995, the 
IRS is inviting comments on the information collection request outlined 
in this notice.

DATES: Written comments should be received on or before November 3, 
2025 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to <a href="/cdn-cgi/l/email-protection#e2929083cc818d8f8f878c9691a28b9091cc858d94"><span class="__cf_email__" data-cfemail="f4848695da979b9999919a8087b49d8687da939b82">[email&#160;protected]</span></a>. Include ``OMB Control No. 
1545-2131'' in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: View the latest drafts of the tax 
forms related to the information collection listed in this notice at 
<a href="https://www.irs.gov/draft-tax-forms">https://www.irs.gov/draft-tax-forms</a>. Requests for additional 
information or copies of this collection should be directed to LaNita 
Van Dyke, 202-317-6009.

SUPPLEMENTARY INFORMATION: The IRS, in accordance with the Paperwork 
Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the 
general public and Federal agencies with an opportunity to comment on 
proposed, revised, and continuing collections of information. This 
helps the IRS assess the impact and minimize the burden of its 
information collection requirements. Comments submitted in response to 
this notice will be summarized and/or included in the request for OMB 
approval. All comments will become a matter of public record. Comments 
are invited on: (a) Whether the collection of information is necessary 
for the proper performance of the functions of the agency, including 
whether the information shall have practical utility; (b) the accuracy 
of the agency's estimate of the burden of the collection of 
information; (c) ways to enhance the quality, utility, and clarity of 
the information to be collected; (d) ways to minimize the burden of the 
collection of information on respondents, including through the use of 
automated collection techniques or other forms of information 
technology; and (e) estimates of capital or start-up costs and costs of 
operation, maintenance, and purchase of services to provide 
information.
    Title: Application for Extension of Time for Payment of Tax Due to 
Undue Hardship.
    OMB Control Number: 1545-2131.
    Form Number: Form 1127.
    Abstract: Internal Revenue Code section 6161 allows individual and 
business taxpayers 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. Form 1127 must be filed with supporting documentation to 
approve an extension, providing evidence the taxpayer would sustain a 
substantial financial loss if forced to pay the tax or deficiency on 
the due date.
    Current Actions: There is no change to the previously approved 
information collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
Individuals and households.
    Estimated Number of Responses: 1,000.
    Estimated Time per Response: 7 hours, 26 minutes.
    Estimated Total Annual Burden Hours: 7,470.

    Dated: August 28, 2025.
LaNita Van Dyke,
Tax Analyst.
[FR Doc. 2025-16764 Filed 8-29-25; 8:45 am]
BILLING CODE 4830-01-P


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Indexed from Federal Register on September 2, 2025.

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