What is the difference between 15397 and 8809?

What is the difference between 15397 and 8809?

Feature  
Form 15397  
Form 8809  
Purpose  
Extension to furnish recipient copies  
Extension to file information returns with the IRS  
Forms Covered  
W-2, W-2G, 1042-S, 1095-B, 1095-C, 1097, 1098, 1099, 3921, 3922, and 5498  
Same as Form 15397 and includes Form 8027 
Extends Time To  
Furnish copies to employees/payees  
File copies with the IRS/SSA  
Extends Recipient Deadline  
✅ Yes  
❌ No  
Extends IRS Filing Deadline  
❌ No  
✅ Yes  
Extension Period  
One-time up to 30 days  
30 days automatic, second extension in limited cases  
Who Should File  
Businesses unable to deliver payee copies on time  
Businesses unable to submit forms to the IRS on time  
Filing Due Date  
By the original recipient due date  
By the original IRS filing due date  
Filing Method  
Online or Fax  
E-file or Paper  
IRS Approval Letter  
Issued only if denied or incomplete  
Usually automatic approval  
Penalties Affected  
Late furnishing to recipients  
Late filing with the IRS