Application for Extension of Time to Furnish Recipient Statements (Form 15397)

The Secretary may grant an extension of time in which to furnish to employees/contractors the statements required by law. Currently, regulations allow the taxpayer to request an extension of time via letter, however, no official form exists for taxpayers to submit a request for the extension of time to furnish statements to recipients. This form provides taxpayers with more structure which will result in faster processing.

The latest form for Application for Extension of Time to Furnish Recipient Statements (Form 15397) expires 2026-10-31 and can be found here.