Any issuer or transmitter who needs additional time to furnish copies of information returns to payees/recipients must file Form 15397. This includes those responsible for providing recipient statements for forms such as W-2, 1099, 1042-S, 5498, and related forms. The form must be filed before the original recipient due date if extra time is required.
Who needs to file Form 15397?
Any issuer or transmitter who needs additional time to furnish copies of information returns to payees/recipients must file Form 15397. This includes those responsible for providing recipient statements for forms such as W-2, 1099, 1042-S, 5498, and related forms. The form must be filed before the original recipient due date if extra time is required.
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Last modified: December 31, 2025
