Effective immediately, requests for an extension of time to furnish statements to recipients should be faxed. Fax your request letter to: Internal Revenue Service Technical Services Operation Attn: Extension of Time Coordinator Fax: 877-477-0572 (International: 304-579-4105) The letter must include the following: (a) Payer name, (b) Payer TIN, (c) Payer address, (d) Type of return (for example, Form 1042-S), (e) A statement that your extension request is for providing statements to recipients, (f) Reason for delay, and (g) The signature of the payer or authorized agent. Your request must be received no later than the date on which the statements are due to the recipients. If your request for an extension is approved, generally you will be granted a maximum of 30 extra days to furnish the recipient statements. Requests for extensions of time to file information returns must made using Form 8809.