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hi im mark for etax.com taxpayers who can show they will have a substantial financial difficulty if they pay their tax on the due date are considered to have an undue hardship such taxpayers can request an extension of time to pay by filing form 1127 application for extension of time for payment of tax due to undue hardship by the due date of the return remember undue hardship is more than an inconvenience in order for your application to be considered you must provide a detailed explanation of the undue hardship that will result if you pay the tax on or before the due date an extension will not be granted if you prove