How to Fax Form 15397 (Recipient Statement Extension) in 2026
Form 15397 fax numbers from the live Rev. 5-2026 PDF: 877-477-0572 (US) or 304-579-4105 (international). Extends time to furnish recipient statements only — not the IRS filing deadline (that is Form 8809). Do not mail.
Form 15397 (Application for Extension of Time to Furnish Recipient Statements) has two TSO fax numbers — not a “mystery IRS line.” Live Form 15397 (Rev. 5-2026) says to fax Technical Services Operation, Attn: Extension of Time Coordinator, 877-477-0572 (inside the United States) or 304-579-4105 (international).
This guide quotes that PDF (HTTP 200, Last-Modified 28 May 2026; re-checked 13 September 2026), Topic 803 (page last reviewed 11 May 2026), and Publication 1099 (2026). The older letter-era page (last reviewed 28 June 2026) still describes a request letter; prefer live f15397. Routing can change. Re-check IRS.gov the day you send.
Form 15397 extends time to furnish recipient copies only. It does not extend the deadline to file information returns with the IRS. That is Form 8809.
What is the Form 15397 fax number?
Issuers and transmitters who cannot get Copy B (or the substitute recipient statement) out on time use Form 15397 for Forms W-2, W-2G, 1042-S, 1095, 1097, 1098, 1099, 3921, 3922, and 5498 (title block on the live PDF).
| How to file (live How to file) | Number / URL |
|---|---|
| Fax (US) | 877-477-0572 — IRS Technical Services Operation, Attn: Extension of Time Coordinator |
| Fax (international) | 304-579-4105 |
| Online fill-in | IRS mobile-friendly forms — search Form 15397 |
| Do not mail (Topic 803 + Publication 1099) |
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| FORM 15397 TSO FAX (RE-CHECK IRS.GOV) |
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| Purpose: extra time to FURNISH recipient statements |
| Not for: filing 1099s / W-2s with the IRS --> Form 8809 |
| Not for: e-file waiver --> Form 8508 (Topic 803) |
| |
| US fax --> 877-477-0572 |
| International --> 304-579-4105 |
| Online --> irs.gov/forms-pubs/mobile-friendly-forms |
| Mail --> not accepted for this request |
| |
| Approval letter --> not issued if complete; letter only if |
| incomplete or denied |
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877 is US toll-free. From outside the United States use 304-579-4105 (+1-304-579-4105). Do not send Form 15397 to an SS-4, 5472, 2553, 2848, or 4506-T number.
Topic 803 repeats the same fax pair and the sentence “Do not submit an extension request by mail.” Publication 1099 (2026), Extension of time to furnish statements to recipients, repeats online or fax and the same two numbers.
The letter-era page (last reviewed 28 June 2026) still tells you to fax a letter with payer name, TIN, address, form type, a furnish-only statement, reason, and signature. Use Form 15397 (Rev. 5-2026) unless the live PDF disappears; quote that PDF’s How to file the day you send.
This post is the dedicated Form 15397 walkthrough. The IRS fax numbers directory is the hub; How to fax the IRS is the broader filing guide.
Form 15397 vs Form 8809 vs Form 8508 (do not merge them)
| Form | What it extends or waives | Channel (live Topic 803 / form) |
|---|---|---|
| Form 15397 | Time to furnish statements to recipients (generally up to 30 extra days) | Online fill-in or fax. Do not mail. |
| Form 8809 | Time to file information returns with the IRS | FIRE / IRIS where offered; paper 8809 to the address in those instructions. Topic 803: extension requests on an obsolete 8809 and/or by fax are not accepted. |
| Form 8508 | Waiver from electronic filing of listed information returns (undue hardship or religious-exemption notice) | Topic 803: fax preferred to the same TSO numbers, or mail — fax or mail, not both. Distinct purpose. f8508.pdf was HTTP 404 on 13 September 2026; do not invent form text from memory. |
A granted 15397 does not move the IRS filing date. You can still be late on Copy A / FIRE / IRIS / SSA W-2 even if recipient copies go out under a 30-day furnish extension.
Who should file — and when
Who: Issuers/transmitters who need more time to furnish the statements listed on line 4. File before the recipient due date (live instructions: Who should file).
When (live form):
- File as soon as you know you need the extension, but not before January 1.
- The IRS must receive Form 15397 by the date the statements are due to recipients.
- Recipient due dates: General Instructions for Certain Information Returns / About Form 1099.
- Several form types on one 15397 → file by the earliest recipient due date (example on the form: 1099 and 5498 → earlier of the two). Or file more than one 15397 if due dates differ and you want the full 30 days on the later form.
- Saturday, Sunday, or legal holiday → next business day.
- Do not submit duplicate 15397s for the same form type(s) — the form says that can delay or reject processing.
- A request filed after the furnish due date cannot be granted.
Penalty: The instructions warn that an issuer/transmitter may face a late-filing penalty if they file a late return without a valid extension — see the applicable form instructions and part O of the General Instructions for Certain Information Returns. Do not invent a dollar amount here.
How to prepare Form 15397 before you fax
Use the current PDF: Form 15397 (Rev. 5-2026; HTTP 200 on 13 September 2026). Confirm the revision the day you file. The form may also be filled online (header + How to file).
- Line 1 — Issuer/transmitter. Type in black ink. Name, address, city, state/country, ZIP, contact name, telephone, email. Use the name and address where you want IRS correspondence. Preparers who should receive mail: client’s legal name, c/o the firm, firm address.
- Legal name and TIN must match the EIN application (Form SS-4, online EIN, or EIN phone). After a name change submitted to the IRS, use the current legal name and TIN. Do not use abbreviations.
- Line 2 — TIN. Nine digits, no hyphens. EIN, QI-EIN, WP-EIN, or WT-EIN; if you are not required to have one, SSN.
- Line 3 — Multiple issuers. If one request covers more than one issuer/transmitter, enter the count and attach a typed list of names and TINs (12-pt, legible). Do not send a list of recipients. If you send a separate 15397 per issuer, leave line 3 blank.
- Line 4 — Form boxes. Check only the boxes that apply. Do not enter a count of returns. Boxes on Rev. 5-2026: 1042-S; 1095-B/1095-C; 1097/1098/1099/3921/3922/W-2G; 5498; 5498-ESA; 5498-QA; 5498-SA; 5498-TA; W-2.
- Line 5 — Need for the extension. Explain why you need more time. Specify types of amounts so the IRS can place the deadline (form examples: Form 5498 contributions; Form 1099-MISC boxes 8 or 10; composite recipient statements).
- Signature. Issuer/transmitter or a person duly authorized to sign a return. Perjury declaration is on the face of the form. Date it.
Need help (live form): 866-455-7438 or 304-263-8700 (not toll-free). Relay service: any of the toll-free numbers. Additional pubs cited on the form: Pub. 1220 and Pub. 1187.
How to fax Form 15397
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| FAX CHECKLIST (DAY YOU SEND) |
+----------------------------------------------------------------------+
| 1. Open live f15397.pdf (Rev. 5-2026 or newer) -- not a 2023 letter |
| 2. Signed, complete form; line 4 boxes; line 5 reason |
| 3. Optional typed multi-issuer TIN list (12-pt) -- no recipient list |
| 4. High-contrast PDF (typed or 300+ DPI black-and-white scan) |
| 5. Cover: Form 15397, issuer name, TIN last-4, form types, pages |
| 6. Fax 877-477-0572 (US) or 304-579-4105 (international) |
| 7. Save the receipt -- IRS will not mail an approval if complete |
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- Re-check How to file on the live PDF (and Topic 803) immediately before you transmit.
- Use a clean PDF. TSO intake is scanned. Typed beats handwriting. Wet-ink sign a printout, then scan black and white at 300 DPI or higher.
- Short cover sheet. Form 15397, issuer name, last four of TIN, form types checked, page count, date, callback. Keep the full TIN off the cover.
- One channel. Online or fax. Do not mail a second copy.
- Keep proof. A cloud-fax receipt (timestamp, pages, called number, handshake) is the record you control. The IRS will not send an approval letter when the request is complete.
Upload from Send or receive a fax without a machine. There is no dedicated /file-15397 wizard — this is a TSO fax, not an EIN/5472 product page.
After you fax
- Complete, timely request: no approval letter (live instructions). Calendar 30 extra days from the original recipient due date if you treat the request as granted — and still file Copy A / e-file on the unextended IRS due date unless you also have a valid Form 8809.
- Incomplete or denied: the IRS sends a letter. Fix and resend only if you are still on or before the furnish due date; a late 15397 cannot be granted.
- Duplicates for the same form types can delay or reject processing.
Do not expect the IRS to fax recipient statements out for you. You still furnish Copy B (or the substitute) to payees.
Frequently asked questions
What is the form 15397 fax number?
As of Rev. 5-2026 (re-checked 13 September 2026): 877-477-0572 (US) and 304-579-4105 (international), TSO Extension of Time Coordinator. Same pair on Topic 803 (last reviewed 11 May 2026) and Publication 1099 (2026).
Can I e-file Form 15397?
The live form offers online fill-in at mobile-friendly forms or fax. That is not FIRE/MeF e-file of the information returns themselves.
Does a 15397 extend Form 8809 or W-2 filing with SSA?
No. Furnish-to-recipient only. File-with-IRS (or SSA for W-2) stays on Form 8809 / the applicable return instructions.
Is there a user fee?
The live form does not list a user fee. Do not invent one.
Do I fax 15397 to the same number as Form SS-4?
No. See the IRS fax numbers directory. TSO 877-477-0572 is not Fax-TIN.
What if I already missed the recipient due date?
The form says an extension cannot be granted if the request is filed after the furnish due date. Quote the live PDF; talk to a tax professional about penalties (part O / form instructions).
Send Form 15397 with SingleFax
Complete and sign Form 15397, then upload the PDF from Send or receive a fax. Dial 877-477-0572 or 304-579-4105 from the live How-to-file block the day you send. Keep the transmission receipt — the IRS will not mail a “yes” letter on a complete request.
You can also use the IRS online fill-in and skip fax entirely.
SingleFax is a transmission service. It is not a CPA firm, and sending a fax through SingleFax does not grant an extension.
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- IRS Fax Numbers Directory 2026
- Can You Fax a Tax Return to the IRS?
- IRS and State Forms You Can Still Fax in 2026
- How to Fax Form 4506-T (Tax Transcript) in 2026
- How to Fax Form 2848 (IRS Power of Attorney) in 2026
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- Send or receive a fax
Sources (re-checked 13 September 2026)
- Form 15397 (PDF) (Rev. 5-2026; HTTP 200; PDF Last-Modified 28 May 2026) — How to file fax pair, online fill-in, when to file, no approval letter, not Form 8809, signature, line instructions
- Topic 803 (last reviewed 11 May 2026) — Form 15397 fax; do not mail; 30 extra days; contrast Form 8809 / Form 8508
- Publication 1099 (2026) — online or fax only; same numbers; do not mail
- About Form 1099 — recipient due-date pointer on the form
- Faxing request for extension of time to furnish statements (last reviewed 28 June 2026) — letter-era; same fax pair; prefer live f15397
- Mobile-friendly forms — online fill-in path cited on the form
Disclaimer: SingleFax provides document transmission. SingleFax is not a CPA firm or law firm, and this article is not tax, legal, or accounting advice. Confirm every fax number and due date on IRS.gov the day you file, and consult a licensed professional for information-return penalties.