What is IRS Form 15397?

 Form 15397, Application for Extension of Time to Furnish Recipient Statements, is an IRS form used to request a one-time extension of up to 30 days to provide recipient copies of certain information returns.

This extension applies to forms such as W-2, 1099 series, 1042-S, ACA statements (1095-B and 1095-C), 5498 series, and other eligible returns. It is intended for filers who are unable to furnish recipient statements by the original deadline.

Note:

• The extension applies only to furnishing statements to recipients

• It does not extend the deadline for filing these forms with the IRS

• Form 15397 must be submitted to the IRS by fax on or before the original recipient copy due date