Who needs to file Form 15397?

Form 15397 should be filed by any issuer or payer who cannot furnish recipient copies of certain information returns by the original deadline. This typically includes:

• Employers issuing Forms W-2

• Businesses or payers issuing Forms 1099

• Financial institutions issuing Forms 1098 or 1099

• Health coverage providers or employers issuing ACA Forms 1095-B or 1095-C

• Trusts, estates, and other entities required to furnish statements such as 1042-S or 5498