Meeting IRS deadlines can be challenging, especially when businesses need extra time to furnish recipient copies of certain Information Returns (Forms W-2, 1099, etc). IRS Form 15397 allows filers to secure an extension of 30 days for delivering recipient statements while staying in compliance with the IRS.
Form 15397:
Form 15397, officially titled Application for Extension of Time to Furnish Recipient Statements, allows filers to request a one-time extension of up to 30 days to provide recipient copies for certain information returns. This extension applies only to furnishing statements to recipients—not to filing returns with the IRS.
Note: To request an extension of the IRS filing deadline, filers must use Form 8809.
Running out of time to furnish your recipient’s copy?
Request an extension early to avoid IRS penalties and stay compliant.
Information Returns Required on Form 15397
Form 15397 is to be used for the following information returns:
- Form W-2, Form W-2G
- Form 1042-S
- IRS Forms 1095-B & 1095-C
- Form 1097, 1098, and all 1099 Series
- Forms 3921 & 3922
- IRS Forms 5498, 5498-ESA, 5498-SA, and 5498-QA
Reasons Why Employers Should File Form 15397:
Employers should file Form 15397 to:
- Get 30-day extension to furnish recipient copies
- Comply with the IRS regulations
- Minimize the risk of late-furnishing penalties
- Allow additional time for corrections or data validation
When Should You File IRS Form 15397?
Form 15397 should be filed as soon as you determine an extension is needed, but not before January 1 of the tax year. The form must be submitted on or before the original recipient copy due date to be valid.
Importance of Timely Recipient Copies
Recipient copies are an official documentation of income, payments, or other reportable transactions to the IRS. These forms are needed by people and businesses to:
- Accurately report income on their federal taxes
- Prevent discrepancies between the returns and IRS information
- Avoid IRS notices, audits, or penalty examinations
A penalty may be imposed for not providing recipient copies by the due date.
How to File IRS Form 15397: Online Filing or Fax
You can file Form 15397 using one of the following methods:
1. Online Filing
- Online filing is the preferred and easiest method to file your IRS forms and also reduces the risk of delays or errors.
- To learn more about mobile-friendly IRS forms, visit the IRS website
(or)
2. Fax Filing
- While fax filing is available, online filing is strongly recommended due to improved accuracy, faster processing, and reduced risk of transmission issues.
- If you prefer to file your Extension Form 15397 via fax, the address is:
| Internal Revenue Service Technical Services Operation Attn: Extension of Time Coordinator 877-477-0572 (International: 304-579-4105) |
Benefits of Filing Form 15397 on Time
Timely filing of Form 15397:
- Provides penalty relief for late furnishing
- Improves compliance accuracy
- Supports smoother communication with recipients
- Helps maintain trust and transparency
Key Differences of Form 15397 vs Form 8809
| Feature | Form 15397 | Form 8809 |
| Purpose | Extends the deadline to furnish recipient copies of certain information returns. | Extends the deadline to file information returns with the IRS. |
| Who Uses It | Employers who need more time to provide recipient copies. | Employers who need more time to submit the forms to the IRS. |
| What It Extends | Only the recipient copy deadline. | Only the IRS filing deadline. |
| How to File | Can be filed Online or via fax. | Can be filed electronically or by paper. |
How TaxZerone Can Help?
Tax compliance is not easy when you are dealing with multiple filing requirements and strict deadlines. At TaxZerone, we make it easier by providing you with reliable, end-to-end support designed to keep you compliant.
Our experienced tax preparers help you complete your forms and file online with ease, making sure all your filing requirements met by the IRS. Whether you are requesting an extension or managing information return obligations, we help minimize errors and reduce the risk of penalties.
Stay informed about the latest developments from the IRS with TaxZerone:
TaxZerone is always up to date with any changes to the IRS Tax Law, meaning you never miss any important information. And with TaxZerone, you have access to safe, easy-to-use software, allowing you to file with confidence, knowing your filing requirements are met correctly.
Conclusion
The deadline for recipient copies plays a crucial role in the accuracy and integrity of the U.S. tax reporting process. The 15397 Form represents a solution for individuals who want additional time and want to comply with the IRS tax law.
Ready to extend the deadline of your information return recipient copies?
Submitting Form 15397 on time can help protect you from IRS late-filing penalties.
The information provided is based on guidelines from the IRS website. For more information, check the IRS Instructions for Form 15397.