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.
Forms that can be extended
| Form | Recipient Copy Deadline |
|---|---|
| W-2 and 1099 Forms | February 2, 2026 |
| 1094-C, 1095 | March 2, 2026 |
| W-2G, 1097, 1098, 3921, 3922, 8027 | - |
| 1042-S | - |
| 5498, 5498-ESA, 5498-SA, 5498-QA | - |
Form 15397 Filing Workflow in TaxBandits API
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 Create endpoint of the respective extension form 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.