How To Get An IRS Payment Extension Taxpayers can request a payment extension of six months or more if paying the tax on time will cause an undue hardship. Use Form 1127 to file this request extra time to pay your taxes without incurring late-payment penalties. Who Can Use Form 1127? Form 1127 can be used to request a payment extension for: Tax due on a return Deficiency amounts that were added after an IRS examination If the tax is due on a return, you need to file Form 1127 before the return’s due date, not including any filing extensions. Payment extensions for deficiency amounts must be requested before the payment due date. You can request payment extensions for income taxes, self-employment taxes, and some other less common types of taxes.