The IRS has released its 2026 edition of Form 15397, the Application for Extension of Time to Furnish Recipient Statements. This form permits filers of tax information returns to request extensions for issuing statements to recipients. The form covers W-2, W-2G, 1042-S, 1095, 1097, 1098, 1099, 3921, 3922, and 5498 returns, including subdivisions of those forms.
The function of the form has not changed, but there are some notable changes. Most prominently, forms 1099-NEC and 1099-QA no longer have their own line items for reporting the number of delayed recipient copies. Instead, the count of these forms will be included in the general 1099 number.
In addition, the instructions for the Application now have additional direction specifying the requested information detailing the reason for the extension. The Application has long required an explanation, and the new instructions provide additional information on what information is required for such an explanation.
To review Form 15397, follow this link.
