IRS seeks OMB clearance for extension of recipient statement deadline
Business and for-profit organizations may request extensions using Form 15397 after Oct. 20, 2026, pending public comment.
The Internal Revenue Service announced it will submit to the Office of Management and Budget an information-collection request to extend the time employees or contractors have to receive required recipient statements. The extension applies to business or other for-profit organizations and takes effect on or after Oct. 20, 2026, the publication date of the notice.
The request, identified by OMB control number 1545-2313, seeks approval for a new Form 15397 that allows taxpayers to request an extension via a structured form rather than a letter. Treasury PRA Clearance Officer Juliana L. Pearson described the change as an "extension without change of a currently approved collection," meaning the underlying statutory requirements remain unchanged.
The agency estimates 35,000 annual respondents, each spending about 0.72 hours to complete the form, for a total annual burden of 25,200 hours. The authority cited is 44 U.S.C. 3501 et seq. The notice invites public comment through Nov. 19, 2026; comments must be submitted via RegInfo.gov within 30 days of publication.
Copies of the submission are available from Spencer W. Clark, who can be reached by email or phone at (202) 927-5331. The filing reference is FR Doc 2026-21400, dated Oct. 19, 2026.
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