The IRS does not have one general fax number. Each form that can be faxed has its own number, printed in that form’s instructions, and some forms use a different number depending on the state you live in. If you are answering a notice or letter, use the fax number printed on it. Find the number, check the form’s signature and cover sheet rules, then send and keep the delivery receipt.
Find the right IRS fax number
- Answering a notice or letter? Look on the notice first. For a CP2000 notice, the IRS says: “Fax your response to the location listed on the top left side of the notice.” Form 14039: if the notice or letter “provides a FAX number, you should send there.”
- Sending a form on its own? Open the form’s instructions and find “Where to file” (some forms print it on the form itself). Our IRS fax number directory lists the numbers for the forms below, each copied from irs.gov with the link and the date we checked it.
- Does the number depend on your state? For Forms 2848 and 8821 the number depends on the state where the taxpayer lives; for Form 4506-T, on the state you lived in when the return was filed; for Form 2553, on the state of the corporation’s principal business. The directory page for each form shows which states go to which number.
- Is the number limited to one use? The SS-4 instructions say: “Fax-TIN numbers can only be used to apply for an EIN.” Form 14039 says not to use its fax number to file an original tax return. Send each form only to the number its instructions give.
IRS forms that list a fax number
| Form or notice | What it is | Fax number and source |
|---|---|---|
| Form 2848 | Power of attorney | Form 2848 |
| Form 8821 | Tax information authorization | Form 8821 |
| Form SS-4 | EIN application (Fax-TIN) | Form SS-4 |
| Form 4506-T | Transcript request | Form 4506-T |
| Form 14039 | Identity theft affidavit | Form 14039 |
| Form 14039-B | Business identity theft affidavit | Form 14039-B |
| Form 15227 | IP PIN application | Form 15227 |
| Form 911 | Taxpayer Advocate Service request | Form 911 |
| CP2000 notice | Response to a CP2000 notice | CP2000 notice |
| Form 2553 | S corporation election | Form 2553 |
| Form 8857 | Innocent spouse relief | Form 8857 |
| Form 8802 | U.S. residency certification | Form 8802 |
| Form 8233 | Withholding exemption (withholding agents) | Form 8233 |
| Form 5472 | Foreign-owned U.S. disregarded entities | Form 5472 |
| Form 15397 | Extension to furnish recipient statements | Form 15397 |
Not every form can be faxed. Form 8822 (change of address), for example, gives mailing addresses in its “Where To File” section and no fax number.
Rules to check before you fax
- Handwritten signature. “You must handwrite your signature on Form 2848 if you file it by mail or by fax. Digital, electronic, or typed-font signatures are not valid signatures for Forms 2848 filed by mail or by fax.” The Form 8821 instructions say the same: “You must handwrite your signature on Form 8821 if you file it by mail or by fax.” For these forms, print, sign with a pen and scan.
- Cover sheet. Form 14039: “Always include a cover sheet marked “Confidential”.” Form 15227: “Include a cover sheet marked ‘Confidential’.” Form 8802: “You must use a fax cover sheet stating the number of pages included in the transmission.” Our free fax cover sheet for the IRS has the recipient and the Confidential box filled in.
- One method. Form 14039 asks you to choose one way of sending it, “not all methods”; Form 15227 says “either by Mail or by FAX, not both.”
- Page and quality limits. Form 8233: “You are limited to 25 pages at one time.” Form 8802: up to 10 forms “for a maximum of 100 pages” in one transmission. Form 5472: fax “(300 DPI or higher)”.
- Your own fax number, for the EIN. Under Fax-TIN, “you can receive your EIN by fax generally within 4 business days,” and the instructions say “Be sure to provide your fax number so the IRS can fax the EIN back to you.”
After you send
The delivery receipt shows that the IRS fax line received the pages, with the number, page count and time. It does not show that the IRS has processed the form; processing times are set by the IRS and vary by form. Keep the receipt with your copy of what you sent.
The CP2000 page adds a privacy note: “If you use an online fax service, understand its privacy and security policies.” Faxsure encrypts the document and deletes it from our servers as soon as it is delivered, never later than 72 hours.