Form 15397 – Extension to Furnish Recipient Copies
Form 15397 is used to extend the IRS deadline for furnishing recipient copies of information returns, such as the 1099 series, W-2, 1095, 5498, 3921, and others. This extension allows businesses an additional 30 days to provide recipient copies.
It’s important to note that this form applies to the recipient copy extension; if you need an extension for filing with the IRS, you must use Form 8809.
Key points
- Explanation Required: This extension is not automatic, and an explanation is required for all forms when requesting more time.
- Filing Method: Form 15397 can only be submitted via fax, and this process is handled by TaxBandits.
- Deadline to File: The extension request must be submitted on or before the IRS recipient copy deadline of the corresponding information return.
List of forms extended using Form 15397 and their deadlines
| Forms | Deadline |
|---|---|
| Form W-2 | Feb 05, 2026 |
| Form 1099-NEC | Feb 02, 2026 |
| Form 1099-QA | Feb 02, 2026 |
| Form 1042-S | Mar 16, 2026 |
| Form 1097, Form 1098, Form 1099, Form 3921, Form 3922, Form W2G | Feb 02, 2026 |
| Form 5498-QA | Mar 15, 2026 |
| Form 5498 | Feb 02, 2026 |
| Form 5498-ESA | Apr 30, 2026 |
| Form 5498-SA | Jun 01, 2026 |
| Form 1095-B, Form 1095-C | Mar 02, 2026 |
How to file Form 15397
Step 1: Create Business
You can either add the business first using the Create/Business endpoint or provide the business details while creating the extension form.
Step 2: Create the Extension Form
Use the Form15397/Create endpoint to generate the form.
Step 3: Update if Needed
If you need to modify details or add more forms in the extension request before submission, use the Update endpoint.
Step 4: Transmit the Request
Once ready, submit the extension request to the IRS using the Transmit endpoint via fax. This is handled by TaxBandits.
Step 5: Check the Status
Track the request using the Status endpoint or configure a Webhook for the event type ‘E-file Status Change (Federal)’.