Form 15397 – 30-Day Recipient Copy Extension Guide (2025)

If you work in a busy accounting firm, you know the feeling. It is late January, your review queue is stacked, a few clients still haven’t sent final numbers, and your team is sprinting to hit recipient-copy deadlines. I have been in that crunch with partners watching the clock, reviewers juggling workpapers, and admin staff refreshing the fax line.

When you are up against the wall, Form 15397 can buy you just enough time to do the job right, without guesswork or sloppy statements.

Key Takeaways

• Form 15397 is the IRS application for a one-time extension to furnish recipient copies of information returns, such as Forms 1099, W-2, and 1042-S. You fax it, you do not mail it. If approved, the IRS generally grants up to 30 extra days.
• Timing matters. File on or after January 1, and the IRS must receive it no later than the original recipient-copy due date, for example January 31 for many 1099s.
• This does not extend your IRS filing deadline. For filing extensions, use Form 8809.
• Fax numbers, keep them handy, 877-477-0572 in the U.S., 304-579-4105 outside the U.S., Attn, Extension of Time Coordinator.
• Special cases, W-2 furnishing extensions use Form 15397, and the IRS usually grants no more than 15 days unless you clearly show you need up to 30. ACA Forms 1095-B and 1095-C have an automatic furnishing date in 2025 and no additional extensions.

What Is IRS Form 15397

Form 15397, Application for Extension of Time to Furnish Recipient Statements, is a short request you fax to the IRS when you cannot deliver recipient copies by their original due date. Think 1099-NEC payee copies due around January 31, or W-2 employee copies, or 1042-S. The IRS moved this process to fax, and as of 2025 it specifically references Form 15397 rather than a mailed request. If the IRS approves, you generally receive up to 30 more days to furnish recipient statements.

Here is what that means for you in plain terms.

• It extends when you hand or send statements to payees or employees, not when you file with the IRS.
• You must fax the form, the IRS will not accept it by mail.
• File it on or after January 1, and make sure the IRS has it by the recipient-copy due date.

Quick tip, save the fax confirmation with timestamp and page count. If questions come up later, that slip can save you penalties and phone time.

What It Covers, And What It Does Not

Covered, Furnishing Only

You are asking for extra time to furnish copies to recipients. That is it. The IRS states you may fax Form 15397 and, if approved, you will generally get up to 30 extra days for furnishing. You are not changing any e-file or paper filing deadlines with the IRS.

Not Covered, Filing Deadlines

If you need more time to file the information returns with the IRS, use Form 8809. The IRS draws a hard line between furnishing to recipients and filing with the government. Keep them separate in your plan, especially during peak season.

2025 Nuances You Should Know

• W-2 employee copies, request the furnishing extension on Form 15397. The IRS notes these are not automatic, and it usually grants no more than 15 days unless you clearly show the need for up to 30 days.
• ACA Forms 1095-B and 1095-C, for 2024 coverage furnished in 2025, the due date was automatically extended to March 3, 2025. No additional extensions were granted, so Form 15397 did not apply to extend those statements in 2025. Check the current-year instructions each season.

Why Firms Use It

You use Form 15397 when real-world blockers keep you from accurate, timely statements. Examples include a fire or systems outage that wiped records, a key manager’s serious illness, or third-party data you need, for example K-1s or sick pay files, that is late. The IRS expects a specific, credible reason. Generic “we are busy” language will not cut it. For many firms, this small window is the difference between rushed, error-prone statements and clean, review-ready output.

My rule of thumb, if your reason would make sense to another partner at a different firm in two sentences, it will likely read as credible to the IRS too.

Who Should Use Form 15397, And Who Should Skip It

If you issue information returns and you are at risk of missing the recipient-copy due date, this form is for you. Think CPA and EA firms, payroll teams, CAS teams, and internal accounting departments. If your roadblock is beyond your control, and you can explain it cleanly, request the time.

Skip it when your problem is filing with the IRS rather than furnishing to payees. That is Form 8809 land. Also skip it for ACA Forms 1095-B and 1095-C in a year when the IRS sets an automatic furnishing date with no further extensions allowed, as it did for 2025.

Eligible Forms And Notable Exceptions

Here is a practical view of what firms usually extend under the 15397 process. Always verify your current-year instructions, since the IRS can update details each season.

Commonly Eligible To Extend Recipient Copies

• 1097, 1098, 1099 series, including 1099-NEC, and related forms 3921, 3922, and 5498 series, plus W-2G. These are covered in the General Instructions for Certain Information Returns, which reference Form 15397 for recipient-copy extensions by fax.
• W-2 employee copies, furnished to employees, extensions requested via Form 15397 by fax, usually granted for up to 15 days unless you show need for up to 30.
• 1042-S recipient copies, Form 15397 applies, one-time 30-day furnishing extension requested by fax.

Exceptions And Special Rules

• 1095-B and 1095-C, in 2025 the deadline was automatically March 3 and no additional extensions were granted. Use each year’s instructions to see if that automatic date continues.

Timing Rules You Cannot Miss

• Do not file before January 1. The IRS is clear that you file as soon as you know, but not before January 1 of the year the statements are due.
• The IRS must receive your fax by the original recipient-copy due date. If the due date falls on a weekend or legal holiday, it typically pushes to the next business day.
• Fax only, the IRS states not to mail extension requests for recipient furnishing.

The Fax Details

• Where to fax, Internal Revenue Service, Technical Services Operation, Attn, Extension of Time Coordinator.
• U.S. fax, 877-477-0572. International fax, 304-579-4105.

Pro move, set your fax to print a transmission report with the destination number, date, time, and page count. Keep it with your workpapers for that client.

What The IRS Expects In Your Request

Form 15397 captures your filer details and the context for your request. While older guidance referenced letter content, the 2025 instructions and IRS pages now point you to the form itself, sent by fax, not mail. Plan to include accurate filer identity, each affected form type, how many statements are impacted, the original due date, and a concise, specific reason. The IRS will generally grant up to 30 days, with the W-2 nuance noted earlier.

Keep reasons brief, factual, and tied to a concrete blocker, for example, “Key payor files delayed by third party, which prevents accurate Form 1099-NEC amounts. We expect complete files by February 10.”

Step-by-Step, How To File Form 15397 By Fax

Prep Checklist

• Confirm you are asking to extend furnishing, not filing. If you also need more time to file, prepare a separate Form 8809.
• Verify dates. Confirm the original recipient-copy due date for each form type. Remember, you cannot file Form 15397 before January 1, and the IRS must receive it by the due date.
• Gather filer data. Legal name, TIN, address, contact phone. List every affected form type and the count of recipient copies.
• Draft a tight reason. Disaster, serious illness, records loss, first-year operations, or delayed third-party data are all valid when documented.

Send The Fax

• Complete Form 15397 clearly and review it against your IRS records.
• Fax to 877-477-0572 if you are in the U.S., or 304-579-4105 if you are outside the U.S., Attn, Extension of Time Coordinator.
• Send a single, clean transmission. Avoid cover pages that could obscure the header.
• Save the transmission confirmation with date and time. If the line is busy or you get an error, retry promptly.

If you need to verify receipt, call the IRS Business and Specialty Tax Line at 800-829-4933 with your transmission details.

Qualified Reasons That Work

The IRS approves extensions when an outside event, or a clear operational barrier, makes timely, accurate furnishing impossible. Here are reasons that typically qualify.

• Federally declared disasters or events that halt operations or destroy records.
• Fire, accident, systems outage, or similar events that directly impair preparation.
• Death, serious illness, or unavoidable absence of the responsible person.
• First year of operations with credible, specific constraints.
• Delayed third-party data you need to prepare accurate recipient statements.

Keep contemporaneous notes. Document who was affected, which systems or records were impacted, and when you expect to complete the work. Short and specific beats long and vague.

Example, Extending 1099-NEC Recipient Copies

Let us say your client is a professional services firm that must issue dozens of 1099-NEC forms, but you are waiting on partner K-1s that feed contractor totals. You see the issue by mid-January, and you know you will miss the January 31 furnish date.

• January 20, confirm the gap and prepare Form 15397 listing 1099-NEC, with the count of affected recipient copies and the original due date.
• Reason, delayed payor data from third parties prevents accurate totals.
• January 27 to 31, fax to the IRS Technical Services Operation and save the transmission confirmation.
• Once approved, use the added time to finalize and QC statements, then furnish within the new window.

Remember, this only covers the recipient copies. If you also need more time to file with the IRS, submit a separate Form 8809.

Common Mistakes To Avoid

• Mixing up furnishing vs filing. Form 15397 is for recipient copies. Use Form 8809 for filing extensions.
• Mailing the request. The IRS says to fax, not mail, and it provides specific numbers for U.S. and international senders.
• Missing the window. Do not send before January 1, and make sure the IRS receives your fax by the original furnish-by date.
• Vague reasons. “We are busy” is not a reason. Keep it concrete and verifiable.
• Forgetting W-2 nuances. W-2 furnishing extensions are requested on Form 15397, and the IRS generally grants no more than 15 days unless you clearly show need for up to 30.
• Assuming ACA forms are eligible every year. In 2025, 1095-B and 1095-C already had an automatic date and no further extensions. Always check the current instructions.

Where Accountably Fits, When January Gets Loud

Form 15397 is a safety valve, not a business model. If your team spends every January fighting fires, that is a delivery problem. Accountably integrates trained offshore teams into your existing systems, your templates, and your workflows, with SOPs, structured workpapers, and layered reviews that protect partner time. Used well, that structure helps you get statements out on time, keep quality high, and avoid last-minute extension scrambles. Mention us only when it is the right fit, yet if you are ready to trade chaos for control, we will meet you where you are and build disciplined offshore delivery around your firm’s standards.

FAQs

What is the difference between Form 8809 and Form 15397

Form 8809 extends your filing deadline with the IRS for information returns. Form 15397 extends the time to furnish recipient copies. They are separate requests, and both can matter in January.

When should I submit Form 15397

Submit on or after January 1, and make sure the IRS receives it by the original recipient-copy due date for each form type. Fax only, no mail.

How long is the extension

If approved, the IRS generally grants up to 30 extra days to furnish recipient copies. For W-2 employee copies, the IRS usually grants up to 15 days unless you clearly justify up to 30.

Which forms are commonly eligible

1097, 1098, 1099 series including 1099-NEC, 3921, 3922, 5498 series, W-2 employee copies, W-2G, and 1042-S recipient copies are commonly handled through this process. Always check the current-year instructions for any updates.

Can I email or e-file the request

No. Recipient-copy extension requests are submitted by fax. The IRS posts the fax numbers and directs filers not to mail these requests.