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Form 15397: Application for Extension of Time to Furnish Recipient Statements
IRS Form 15397 is used to request a one-time extension of up to 30 days to furnish copies of information returns for the current tax year. Issuers/transmitters who need more time to send statements to payees must file this form before the filing due date.
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IRS Form 15397 - Application for Extension of Time to Furnish Recipient Statements
IRS Form 15397 is used to request a one-time extension of up to 30 days to furnish copies of information returns for the current tax year. Issuers/transmitters who need more time to send statements to payees must file this form before the filing due date.
Risk Radar
Scan points- 1This extension only extends mailing deadlines to recipients; it does not extend the due date for filing returns with the IRS.
- 2Using a name or TIN on line 1 that does not exactly match the legal name provided when applying for an EIN.
- 3Filing Form 15397 after the original filing due date of the information returns.
- 4Not listing all required forms on line 4, such as W-2G or 1099-NEC.
- 5Failing to file by the earliest recipient due date when requesting multiple types of forms.
Plain English
This form allows a company or individual who sends out annual income statements (like W-2s or 1099s) to request extra time from the IRS. It extends the deadline for sending copies of these statements directly to the people who earned the money. The extension can provide up to 30 days past the original due date.
Submission Date
- Filing date: 2025-05-19 22:10:13
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when requesting a one-time extension of up to 30 days to furnish copies of information returns (for the forms shown on line 4) to payees for the current tax year.
- Do not use it when requesting an extension to file information returns with the IRS; instead, use Form 8809.
- Check Form 8809 instead when requesting an extension to file information returns with the IRS.
Deadline or filing window
An issuer/transmitter should file Form 15397 as soon as they know an extension is required, provided it is not before January 1st. The form must be filed by the original due date of the recipient statement(s), which may grant up to a 30-day extension.
Checklist
What you need before filling it out
Issuer’s/Transmitter’s name
Name and complete mailing address of the transmitter requesting the extension · Form p.2
Taxpayer identification number (TIN)
The Issuer’s nine-digit number, which must match the legal name provided when applying for an EIN using Form SS-4 or the Online Internet EIN Application · Form p.1 / Form p.2
Forms to be extended
Check only the box(es) on line 4 corresponding to the information return type(s) needing an extension (e.g., W-2, 1095-C) · Form p.1
Filing deadline
The form must be filed by the due date of the recipient statement(s) · Form p.2
Contact information
Name and phone number of someone familiar with the request whom the IRS can contact if additional information is required · Form p.2
Before you submit
- 1Complete lines 1 and 2 by entering your issuer/transmitter name, address, and TIN; also check all applicable forms on line 4.
- 2File Form 15397 no later than the due date of the recipient statement(s), using the earliest due date if multiple form types are requested.
- 3Submit the form online at https://www.irs.gov/forms-pubs/mobile-friendly-forms, or fax it to 877-477-0572 (International: 304-579-4105).
- 4Sign and date the document with your title before submission; confirm you are using the current edition to avoid late filing penalties.
- 5Review line 4 carefully to ensure all necessary information returns, such as W-2 or 1099-NEC, requiring an extension are checked.
How to file this form
- 1Determine if an extension is needed and file Form 15397 as soon as that need arises, but not before January 1st.
- 2Complete the Issuer’s/Transmitter’s information section using the name and address where correspondence should be sent.
- 3Check all applicable boxes on line 4 to identify the specific form type(s) requiring an extension.
- 4Sign, provide a Title, and date the form to submit the request.
- 5Submit Form 15397 no later than the due date of the recipient statement(s).
- 6Confirm that any approved extension only applies to furnishing statements to the payee or recipient, and does not extend the deadline for filing information returns with the IRS.
Known limitations
- 1The form cannot be used to request an extension to file information returns with the IRS; Form 8809 must be used instead [Form p.1].
- 2An approved extension of time only extends the due date for furnishing statements to the payee or recipient, and it does not extend the due date for filing information returns with the IRS [Form p.2].
- 3The Internal Revenue Service will issue a letter only if the extension request is incomplete or denied; approval letters are not issued [Form p.2].
- 4Issuers/transmitters must not submit duplicate Form 15397 requests for the same form type(s) [Form p.2].
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is Form 15397 (Rev. 3-2025), dated March 2025. The official source does not point to a 'latest information' page, nor does it indicate any changes from previous revisions.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 3-2025.
- Fee — Not stated in the official source.
- Mailing address — The form should not be sent to the Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224; instead, use the online filing method or fax number provided.
- Signature — Provide a signature, title, and date on line 5.
Quick Facts
Downloads
After you file
- 1The form must be signed by the issuer/transmitter or a person duly authorized to sign a return [Form p.2].
- 2File Form 15397 no later than the original due date of the recipient statements [Form p.2].
- 3If failing to file by the due date without receiving a valid extension, the issuer/transmitter may be subject to a late filing penalty [Form p.2].
- 4The IRS will only issue a letter if the request is incomplete or denied; this does not indicate approval of the extension [Form p.2].
Sources
- SRCForm 15397 covers forms W-2, W-2G, 1042-S, 1095, 1097, 1098, 1099, 3921, 3922, and 5498 [Form p.1].
- SRCThe form cannot be used to request an extension to file information returns with the IRS; Form 8809 must be used instead [Form p.1].
- SRCThe purpose of the form is to request a one-time extension of up to 30 days to furnish copies of information returns to recipients for the current tax year [Form p.2].
- SRCIssuers/transmitters must file Form 15397 by the due date of the recipient statement(s) [Form p.2].
- SRCThe form can be submitted online at https://www.irs.gov/forms-pubs/mobile-friendly-forms OR faxed to Internal Revenue Service Technical Services Operation Attn: Extension of Time Coordinator 877-477-0572 [Form p.2].
- SRCThe extension only extends the due date for furnishing statements to the payee or recipient, and it does not extend the due date for filing information returns with the IRS [Form p.2].
- SRCIf a late return is filed without receiving a valid extension, the issuer/transmitter may face a late filing penalty [Form p.2].
Common confusion points
Confusion
Should I file this form if my company is compliant?
→ The form is for issuers/transmitters who need more time to send statements to payees [Form p.2].
Confusion
Does filing online mean I don't have to fax it?
→ Filing methods include submitting online at https://www.irs.gov/forms-pubs/mobile-friendly-forms OR faxing to Internal Revenue Service Technical Services Operation Attn: Extension of Time Coordinator 877-477-0572 [Form p.2].
Confusion
If I file this form, does it extend my IRS filing deadline?
→ The extension only applies to furnishing statements to the payee or recipient; it does not change the due date for filing information returns with the IRS [Form p.2].
Confusion
What happens if I get a letter back?
→ A letter is issued only in instances of an incomplete or denied extension request, not upon approval [Form p.2].
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Filing late without receiving a valid extension may result in a late filing penalty [Form p.2].
Questions about IRS Form 15397
What is IRS Form 15397 used for?
This form allows a company or individual who sends out annual income statements (like W-2s or 1099s) to request extra time from the IRS. It extends the deadline for sending copies of these statements directly to the people who earned the money. The extension can provide up to 30 days past the original due date.
Who must file IRS Form 15397?
Issuers/transmitters who need more time to furnish copies of information returns to payees must file Form 15397.
What information does IRS Form 15397 require?
The form collects the issuer's/transmitter's name and mailing address on line 1, along with the taxpayer identification number on line 2. Line 4 requires checking specific types of information returns (e.g., W-2, 1099-NEC) that require an extension.
When is IRS Form 15397 due?
The form must be filed no later than the due date of the recipient statement(s). If requesting copies for several types of forms, it must be filed by the earliest recipient due date.
Where do I file IRS Form 15397?
The form can be submitted online at https://www.irs.gov/forms-pubs/mobile-friendly-forms, or by faxing it to the Internal Revenue Service Technical Services Operation Attn: Extension of Time Coordinator at 877-477-0572 (International: 304-579-4105).
How do I complete IRS Form 15397?
The filer must complete the form by entering the issuer's/transmitter's name, address, and TIN on lines 1 and 2. The request requires checking all applicable forms on line 4 and signing the document with a title and date before submission.
What happens if IRS Form 15397 is filed incorrectly?
An issuer/transmitter may be subject to a late filing penalty if they file a late return without receiving a valid extension.
Confusion — what should I check?
Should I file this form if my company is compliant? The form is for issuers/transmitters who need more time to send statements to payees [Form p.2].
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