Which forms are eligible for a furnishing extension under Form 15397?

Form 15397 can be used to request a one-time extension of up to 30 days to furnish recipient copies of certain information returns. The extension applies to statements you provide to employees, contractors, or other payees, and does not extend the deadline for filing with the IRS.

Common eligible forms include:

• W-2 — Wage and Tax Statement
• 1099 series — including 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-B, 1099-R
• W-2G — Certain Gambling Winnings
• 1042-S — Foreign Person’s U.S. Source Income
• 1095-B / 1095-C — Affordable Care Act Reporting Forms
• 1098 series — Mortgage Interest, Student Loan Interest, etc.
• 3921 / 3922 — Employee Stock Options and Stock Purchase Plans
• 5498 series — IRA Contribution and Related Forms