If you can’t get information statements to recipients on time, the IRS lets payers ask for a short extension. Below is a clear, practical guide to preparing, submitting and documenting a request for extra time under Form 15397 — plus tips for tracking IRS updates so you don’t miss new rules later.
What to do first: how to request an extension – Use Form 15397 (Application for Extension of Time to Furnish Recipient Statements). Complete it with the payer’s name, taxpayer identification number (TIN) and a concise statement of facts explaining the delay. Say how many recipients are affected and give an estimated date when you will furnish the statements. – Do not mail the request. Fax the completed form (with attachments) to the Internal Revenue Service Technical Services Operation, Attention: Extension of Time Coordinator: – Domestic fax: 877-477-0572 – International fax: 304-579-4105 – Keep proof. Save the fax transmission confirmation or an electronic receipt as primary evidence you filed on time.
What to include and how to explain the delay – Be specific and succinct. Typical acceptable reasons are system failures, vendor delays, unusually large volume or logistical disruptions. Vague statements invite denials. – Attach supporting documents whenever possible: vendor emails, system error logs, shipping records, or other contemporaneous evidence. Organized documentation reduces follow-up questions and strengthens your case. – Estimate a realistic completion date. The IRS commonly grants short extensions — generally up to 30 days — so plan accordingly.
Common mistakes to avoid – Incomplete or inconsistent data: double-check names, TINs, and the original deadline. – Unsupported claims: don’t rely on a single uncorroborated sentence — attach or reference evidence. – Transmission errors: verify the fax number, confirm the pages are legible, and retain the confirmation receipt and cover sheet. – Last-minute filing: prepare the request early so you have time to correct errors.
Practical checklist before sending – Complete Form 15397 and the factual statement. – Attach supporting documents and label them. – Verify fax number and recipient (Extension of Time Coordinator). – Fax and save the transmission confirmation. – File copies (both paper and electronic) in a centralized, searchable location.
If the extension is approved – Log the approval right away and keep the approval notice with your original submission and fax confirmation. – Update internal timelines and notify affected recipients about the adjusted delivery date. – Track who you notified, when, and how — that trail helps with inquiries and audits. – Use the granted time to finish statements; treat the extension as temporary, not a permanent remedy.
Recordkeeping and follow-up – Store approvals and related correspondence in both human- and machine-readable formats. – Record the approval date, source, and any subsequent IRS notices that affect the extended deadline. – Assign an owner to verify any related IRS guidance and update internal checklists within 48–72 hours of verification.
Why monitoring IRS updates matters – The IRS posts corrections and clarifications that can change filing requirements quickly. Small edits to forms or instructions can create compliance gaps if you miss them. – Example notices: “Extension of time to furnish statements to recipients” (posted 11-MARCH-) and other recent updates dated 13-FEB-and 20-FEB-. Treat the most recent relevant notice as authoritative until formally superseded.
Simple ways to stay current – Subscribe to IRS email alerts and the IRS newsroom. – Bookmark and check the IRS “Changes to current forms, publications, and instructions” page regularly, especially during filing season. – Follow official IRS feeds and verified social accounts; use the RSS feed when available. – Track Federal Register entries for related rule changes. – Coordinate with tax professionals and vendors — they often spot and interpret updates quickly. – Maintain version control: save the exact form and instruction versions you used, note access dates, and tag records by impact.
Automate where you can – Route dated notices into a central repository and tag by impact level. – Set calendar reminders to check for updates before finalizing statements. – Configure alerts for changes to fields that affect delivery, contact information or electronic transmission protocols.
What to do first: how to request an extension – Use Form 15397 (Application for Extension of Time to Furnish Recipient Statements). Complete it with the payer’s name, taxpayer identification number (TIN) and a concise statement of facts explaining the delay. Say how many recipients are affected and give an estimated date when you will furnish the statements. – Do not mail the request. Fax the completed form (with attachments) to the Internal Revenue Service Technical Services Operation, Attention: Extension of Time Coordinator: – Domestic fax: 877-477-0572 – International fax: 304-579-4105 – Keep proof. Save the fax transmission confirmation or an electronic receipt as primary evidence you filed on time.0
What to do first: how to request an extension – Use Form 15397 (Application for Extension of Time to Furnish Recipient Statements). Complete it with the payer’s name, taxpayer identification number (TIN) and a concise statement of facts explaining the delay. Say how many recipients are affected and give an estimated date when you will furnish the statements. – Do not mail the request. Fax the completed form (with attachments) to the Internal Revenue Service Technical Services Operation, Attention: Extension of Time Coordinator: – Domestic fax: 877-477-0572 – International fax: 304-579-4105 – Keep proof. Save the fax transmission confirmation or an electronic receipt as primary evidence you filed on time.1
