IRS e-file waiver request fax (Forms 1120, 1120-S, 1065)

Where to fax a request for a waiver of the electronic filing requirement for Form 1120 (and, per their own instructions, Forms 1120-S and 1065) to the IRS Ogden Submission Processing Center.

Verified October 22, 2026Checked against Instructions for Form 1120 (2025), Electronic Filing, Waiver.
IRS e-file waiver request fax (Forms 1120, 1120-S, 1065): which number to use
Who uses itOfficeFax
Corporations and partnerships asking for a waiver of mandatory e-filing Ogden Submission Processing Center, e-file waiver requests 877-477-0575

Before you fax

  • The Instructions for Forms 1120-S and 1065 (2025) give the same fax number for their e-file waiver requests.
  • Questions about the waiver process go to the e-Help Desk at 866-255-0654.

Last verified October 22, 2026

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