Application for Extension of Time to Furnish Recipient Statements

• Legal Form Number: 15397
• Year: 2025
• Issuer: Treasury Department
• Section: Treasury Department

Catalog Number 93700Bwww.irs.govForm 15397 (Rev. 2-2024)

Form 15397

(February 2024)

Department of the Treasury - Internal Revenue Service

Application for Extension of Time to Furnish

Recipient Statements

(For Forms W-2, W-2G, 1042-S, 1094-C, 1095, 1097,

1098, 1099, 3921, 3922, 5498, and 8596)

OMB Number

1545-2313

Go to www.irs.gov/Form15397 for the latest information.

Do not use this form to request an extension to file information returns with the IRS (use Form 8809).

1 Issuer’s/Transmitter’s information (type or print clearly in black ink)

Issuer’s/Transmitter’s name

Address

CityState/Country codeZIP code

Contact nameTelephone numberEmail address

2 Taxpayer identification number (TIN)

(Enter the Issuer’s nine-digit number. Do

not enter hyphens)

3 If you are requesting an extension for more than one issuer/transmitter, enter the total number of issuers/transmitters and attach a

typed list of names and TINs (List must be 12pt font and legible). If sending an individual Form 15397 for each request, do not

enter an amount

See How to file in the instructions for details.

4 Check only the box(es) that apply. Do not enter the number of returns

Form(s) ✓ Here

1042-S

1094-C, 1095-C

1097, 1098, 1099, 3921, 3922, W-2G

1099-NEC

1099-QA

Form(s) ✓ Here

1095-B

5498

5498-ESA

5498-QA

5498-SA

Form(s) ✓ Here

8596

W-2

5 If you are requesting an extension to furnish recipient(s) copies of Form W-2 or Form 1099-NEC, you must meet one of the

following criteria. Check the applicable box that describes your need for an extension. For all other information returns, you do not

need to complete this box.

The transmitter suffered a catastrophic event in a federally declared disaster area that made the transmitter unable to resume

operations or made necessary records unavailable

Fire, casualty, or natural disaster affected the operation of the transmitter

Death, serious illness, or unavoidable absence of the individual responsible for filing the information returns affected the operation

of the transmitter

The transmitter was in the first year of establishment

The transmitter did not receive data on a payee statement such as Schedule K-1, Form 1042-S, or the statement of sick pay

required under section 31.6051-3(a)(1) in time to prepare an accurate information return

Under penalties of perjury, I declare that I have examined this form, including any accompanying statements, and, to the best of my

knowledge and belief, it is true, correct, and complete.

Signature TitleDate