Form 15397, Application for Extension of Time to Furnish Recipient Statements, is an IRS form used by employers and payers to request a one-time 30-day extension to provide recipient copies of information returns such as Forms W-2, W-2G, 1042-S, 1095-B,1095-C, 1097, 1098, 1099, 3921, 3922, and 5498. This extension applies only to furnishing statements to employees or payees and does not extend the deadline to file with the IRS. The form must be submitted on or before the original recipient due date.
What is Form 15397?
Form 15397, Application for Extension of Time to Furnish Recipient Statements, is an IRS form used by employers and payers to request a one-time 30-day extension to provide recipient copies of information returns such as Forms W-2, W-2G, 1042-S, 1095-B,1095-C, 1097, 1098, 1099, 3921, 3922, and 5498. This extension applies only to furnishing statements to employees or payees and does not extend the deadline to file with the IRS. The form must be submitted on or before the original recipient due date.
Last modified: December 31, 2025
