Extension of Time for Paying Tax

If, because of temporary conditions beyond your control, you believe that timely payment of tax to TTB will cause undue financial hardship (for example, you would have to sell property at a sacrifice price in order to pay your taxes), you may apply for an extension of the due date.

As a general rule, an extension of time to pay is limited to 6 months from the original due date.

Interest accrues on any unpaid tax liability whether the extension is approved or denied.

If your application is approved, you must pay the tax plus interest by the extended due date.
Note: Include a copy of the approved request when you pay the tax.

If your application is denied, you must pay the tax plus interest within 10 days of the date of the denial.
Note: Include a copy of the denied request when you pay the tax.

Additional financial penalties will be applied if you do not pay all tax and interest on or before an approved extension date, or within 10 days of the date of a denial.

Generally, we notify taxpayers within 30 days of receipt of all necessary information if we are approving or denying their request for an extension of due date.

To learn more about agreements for payment of tax liability in installments, see 26 U.S.C. 6161 and 27 CFR 53.156.

We will not grant an extension based on a general statement of taxpayer hardship; you must be in threat of undue financial hardship to qualify.

The term undue hardship means more than an inconvenience to the taxpayer. You must be able to show/prove that paying your taxes on time would require taking actions such as liquidating assets or selling property at a loss, placing your business at severe financial risk and effectively hindering your ability to operate.

You must be able to show that you do not have enough cash, above necessary working capital, to pay the tax.  In determining cash available, use current market prices and include anything you can convert into cash. 

You must also show that you are unable to borrow money to pay the tax except under terms that will cause you severe financial hardship. 

We will not consider a request unless you have filed your return and sent your request for the extension on or before the payment due date.

In advance of the tax payment due date, complete TTB F 5600.38 Application for Extension of Time for Payment of Tax and gather the following supporting documentation:

• Statement of assets and liabilities as of the last day of the preceding month showing book and market values of assets and whether any securities are listed or unlisted.
• Itemized list of receipts and disbursements for the three months before the tax is due. 

Note: You must send a separate application form and supporting documentation for each tax return period
for which you request an extension.

Pay.gov users

File your tax return electronically through Pay.gov on or before the due date.

Currently, you may not upload any documents in Pay.gov, so please mail TTB F 5600.38, Application for Extension of Time for Payment of Tax and the supporting documentation listed above on or before
the tax payment due date date to:

Office of Permitting and Taxation
Alcohol and Tobacco Tax and Trade Bureau
550 Main St., Ste. 8002
Cincinnati, OH 45202-5215

We’ll use the postmark date to determine eligibility for consideration.

Paper Filers

On or before the due date, mail your tax return together with TTB F 5600.38 and the supporting documentation listed above to:

Alcohol and Tobacco Tax and Trade Bureau
Excise Tax
P.O. Box 790353
St. Louis, MO 63179-0353

We’ll use the postmark date to determine eligibility for consideration.

Note: Do not mail tax returns to Cincinnati.