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The call lands in late January and starts the same way every year. A controller realizes the 1099-NEC and W-2 recipient copies will not make the due date because TIN matching is still running, or a payroll bureau loses preparers and the W-2 batch slips. The fix is not a late night, it is a single fax: Form 15397, the Application for Extension of Time to Furnish Recipient Statements, sent before the due date with a clear, signed reason.
Approved, it generally buys up to 30 days, though W-2 furnishing extensions usually get no more than 15 days unless you clearly show you need the full window. File it on or after January 1 and have the IRS receive it no later than the recipient-copy due date, such as January 31 for many 1099s. Fax goes to 877-477-0572 in the U.S. or 304-579-4105 outside it. One line to copy into the SOP: this extends time to furnish copies, not your deadline to file with the IRS, which is Form 8809.
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 submit to the IRS by fax or through the IRS mobile-friendly forms online portal 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 to an online portal, 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.
- Submit the form by fax or through the IRS mobile-friendly forms online portal; 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. A request filed after the due date will not be granted at all, there is no partial relief for late submissions.
- Submit by fax or through the IRS mobile-friendly forms online portal; 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 or through the IRS mobile-friendly forms online portal, not by mail. Plan to include accurate filer identity, each affected form type (boxes only on line 4, not return counts), 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. The legal name and TIN must exactly match IRS records from your Form SS-4 EIN application, no abbreviations or trade names. Check every affected form type box on line 4; do not write the number of returns (per IRS Form 15397 instructions, line 4 is checkboxes only).
- 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. Do not send a duplicate Form 15397 after a successful transmission, the IRS warns that duplicate requests for the same form type may delay or reject processing.
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 by checking the 1099-NEC box on line 4 (do not enter return counts) and noting the original recipient 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. The IRS does not send an approval letter, you only hear back if the request is incomplete or denied, so silence effectively means the extension is granted.
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
The same handful of mistakes show up every January and February. They are not subtle, yet they cost real money in late-furnishing penalties because the request never qualified in the first place. Walk down this list before you sign and fax.
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 capacity 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.
Reusable Checklists
Copy these into your firm's SOPs. They cover the work most teams forget the moment the fax goes through, which is also when most penalties get earned.
Pre-fax 15397 packet
- Confirm the request is for the CURRENT tax year only; Form 15397 cannot cover prior-year statements.
- Pull the issuer's exact legal name from the EIN confirmation letter; no abbreviations on line 1.
- Enter the nine-digit EIN, QI-EIN, WP-EIN, WT-EIN, or SSN on line 2 with no hyphens.
- Identify the EARLIEST recipient due date among the form types being bundled and file before that date.
- Check only the line 4 form-type boxes that apply; do not write return counts.
- Write a concise reason on line 5 tied to a real operational fact (TIN matching backlog, system migration cutover, payroll bureau outage).
- Name a contact familiar with the request, with direct phone number and email address, in the contact block.
- Have an authorized signer execute the form; the signature is under penalties of perjury.
Multi-form bundling decision
- List every form type that needs a recipient-copy extension this season.
- Mark each form type's recipient due date (January 31 for 1099-NEC and W-2; later for 5498 and others).
- If due dates fall within a few days of each other, bundle on one Form 15397 filed by the earliest date.
- If due dates are weeks apart, prepare separate Forms 15397 so each form type gets the full 30 days.
- For multiple issuers on one request, enter the total on line 3 and attach a 12-point typed list of names and TINs.
- Never file a duplicate Form 15397 for the same form type; per IRS Form 15397 instructions, duplicates can delay or reject the request.
Post-fax tracking
- Save the fax confirmation page with timestamp and destination number; store it in the client's compliance file.
- Treat absence of an IRS denial letter as approval; the IRS does not issue approval letters for Form 15397.
- Calendar the new furnishing deadline at the extended date (up to 30 days from the original recipient due date).
- If recipient copies will still slip past the extended date, document the gating reason for the late-furnishing penalty defense file.
- If you also need to extend the IRS filing deadline, confirm a separate Form 8809 was filed.
- Furnish recipient copies on or before the extended due date and log the date of delivery for each statement.
Keep 15397 Season From Stalling
Form 15397 is a January and early-February tool. Information-return season compresses 1099, W-2, W-2G, and 1042-S recipient copies into the same two-week window, and the IRS estimates an average total burden time of 43 minutes per Form 15397 (4 minutes recordkeeping, 18 minutes learning, and 21 minutes preparing, per IRS Form 15397 instructions). The 43 minutes is the easy part; the hard part is the documentation discipline behind the scenes, when a missed fax confirmation turns into a late-furnishing penalty under IRC Section 6722.
The pattern across teams that handle this well is the same. They stop treating Form 15397 as a fire drill and treat it as a known step in the January workflow, with a packet, a contact, a fax confirmation log, and a calendar for the extended due dates.
- Track recipient due dates per form type, not in aggregate; 1099-NEC and W-2 are January 31, while 5498 series statements are later in the year.
- Prepare the line 1 name block from the EIN confirmation letter so it exactly matches IRS records; build the legal-name pull into client onboarding so the match is never improvised.
- Standardize the line 5 reason language across clients with a short list of approved fact patterns (TIN matching backlog, system migration cutover, payroll bureau outage) so every request is consistent and defensible.
- Build one fax-and-confirm SOP for the two numbers, 877-477-0572 domestic and 304-579-4105 international, and store every confirmation page with the client's annual compliance file.
- Calendar the new furnishing deadline at the moment the fax goes through, so the extended date is in the production workflow before the original deadline passes.
If January is the month delivery loses control of recipient copies, the gap is process discipline, not effort. Accountably's tax delivery teams integrate the 15397 packet, the fax log, and the extended-date tracker into the existing review workflow, so the form is one more known step rather than the start of a fire drill.
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. Submit by fax to 877-477-0572 (domestic) or 304-579-4105 (international), or online through the IRS mobile-friendly forms portal; do not 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
You cannot email it, but the IRS authorizes two submission methods: fax to 877-477-0572 (domestic) or 304-579-4105 (international), or online through the IRS mobile-friendly forms portal at irs.gov/forms-pubs/mobile-friendly-forms. Mail is not accepted.