IRS fax numbers
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Match every filing condition, check the current IRS instructions, and review signatures and pages before sending. Keep the transmission receipt; delivery does not establish IRS acceptance.
IRS fax numbers by form
Browse the complete routing guidance and sources.
The SS-4 fax destination depends on the location of your principal business, office or agency, or legal residence for an individual. For the international route, where you send from also matters.
+1 855-641-6935
EIN Operation, Cincinnati
Principal business, office or agency, or legal residence for an individual, in one of the 50 states or DC.
+1 855-215-1627
EIN International Operation, Cincinnati
No legal residence, principal business, office or agency in any state; sending from within the US.
+1 304-707-9471
EIN International Operation, Cincinnati
No legal residence, principal business, office or agency in any state; sending from outside the US.
A US incorporation address alone does not establish the location used by these instructions. Check your circumstances against the IRS guidance.
Use these destinations for an EIN application, not other IRS correspondence.
Mail or fax Form SS-4. Reviewed .
Use the state of the corporation’s principal business, office or agency to find its Form 2553 fax destination.
+1 855-887-7734
IRS Center, Kansas City
Principal business, office or agency in: Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin.
+1 855-214-7520
IRS Center, Ogden
Principal business, office or agency in: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming.
Keep the original election with the business’s permanent records after faxing.
Certain late elections may be filed with Form 1120-S. Review the instructions for eligibility and late-election procedures.
Form 2848 authorizes an eligible individual to represent you before the IRS. Standard fax routing follows the taxpayer’s location, with separate rules for specific-use authorizations and electronic signatures.
+1 855-214-7519
CAF unit, Memphis
Line 4 is not checked; signed by hand on paper. Taxpayer location: Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia.
+1 855-214-7522
CAF unit, Ogden
Line 4 is not checked; signed by hand on paper. Taxpayer location: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming.
+1 855-772-3156
International CAF Team, Philadelphia
Line 4 is not checked; signed by hand on paper. Taxpayer has an APO/FPO, US territory or foreign address; sending within the US.
+1 304-707-9785
International CAF Team, Philadelphia
Line 4 is not checked; signed by hand on paper. Taxpayer has an APO/FPO, US territory or foreign address; sending outside the US.
CAF is the IRS Centralized Authorization File, where it records authorizations. If line 4 is checked, use the IRS office handling that specific matter.
Forms signed electronically must use the IRS online submission process. For faxing, sign the paper form by hand before scanning it.
Where To File Chart; How To File; Electronic Signatures; Line 4. Reviewed · Source revision: 2021-09.
Form 8821 allows a designated person or organization to inspect or receive tax information. It does not authorize representation. Standard fax routing follows the taxpayer’s location, with separate rules for specific-use authorizations and electronic signatures.
+1 855-214-7519
CAF unit, Memphis
Line 4 is not checked; signed by hand on paper. Taxpayer location: Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia.
+1 855-214-7522
CAF unit, Ogden
Line 4 is not checked; signed by hand on paper. Taxpayer location: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming.
+1 855-772-3156
International CAF Team, Philadelphia
Line 4 is not checked; signed by hand on paper. Taxpayer has an APO/FPO, US territory or foreign address; sending within the US.
+1 304-707-9785
International CAF Team, Philadelphia
Line 4 is not checked; signed by hand on paper. Taxpayer has an APO/FPO, US territory or foreign address; sending outside the US.
CAF is the IRS Centralized Authorization File, where it records authorizations. If line 4 is checked, use the IRS office handling that specific matter.
Forms signed electronically must use the IRS online submission process. For faxing, sign the paper form by hand before scanning it.
Where To File Chart; How To File; Electronic Signatures; Line 4. Reviewed · Source revision: 2021-09.
Form 4506 has no standard fax submission route. The IRS instructs you to mail it with the required payment to the address in the form’s instructions.
Choose the mailing chart for the type of return and the location when that return was filed.
Form 4506 requests a copy of a return. Form 4506-T requests a transcript and has different instructions.
Page 2: Where to file. Reviewed · Source revision: 2025-04.
Follow the response instructions on your own Letter 12C. If it offers a fax option, use the number printed on that letter. There is no universal destination supplied by this finder.
Send only the information requested and follow the deadline on your letter.
If the instructions or number are unclear, contact the IRS using the contact details on your letter.
What you need to do. Reviewed .
Completed Form 8655 authorizing a reporting agent; submit no more than 25 forms in one fax.
+1 855-214-7523
Reporting Agents File (RAF) Team, Ogden
Completed Form 8655 authorizing a reporting agent; submit no more than 25 forms in one fax.
Send the completed, signed authorization to the RAF Team. Sending it to another IRS office does not satisfy the RAF filing requirement.
Limit each transmission to 25 Forms 8655.
Page 2, Where To File. Reviewed · Source revision: January 2024.
Additional IRS guidanceCompleted Form 8023 and related attachments for a section 338 election; the entire fax must not exceed 100 pages.
+1 844-253-9765
Office of Tax Shelter Analysis (OTSA)
Completed Form 8023 and related attachments for a section 338 election; the entire fax must not exceed 100 pages.
Complete the required signatures before submitting. Use this number only for Form 8023 and related attachments.
The cover sheet should state Form 8023, the sender’s name, title, phone number and street address, the date, and the total page count. Do not include an EIN or SSN on the cover sheet.
Limit the fax, including the cover sheet, to 100 pages.
When and Where To File. Reviewed · Source revision: October 2023.
Form 8806 reporting an acquisition of control or a substantial change in a domestic corporation’s capital structure.
+1 844-249-6232
IRS Form 8806 intake
Form 8806 reporting an acquisition of control or a substantial change in a domestic corporation’s capital structure.
The IRS filing update requires fax submission until further notice. Form 8806 can no longer be mailed.
Complete the form and required signature. This number is for Form 8806, not general IRS correspondence.
Cover sheet: Form 8806 Must Be Filed By Fax. Reviewed · Source revision: October 2016; filing update July 2022.
Completed, signed Form 8918 and related attachments from a material advisor; send one form per fax, up to 100 pages.
+1 844-253-5607
Office of Tax Shelter Analysis (OTSA)
Completed, signed Form 8918 and related attachments from a material advisor; send one form per fax, up to 100 pages.
Send only one completed, signed Form 8918 per fax. The IRS fax procedure remains in effect until further notice.
The cover sheet should state Form 8918, the sender’s name, title, phone number and street address, the material advisor’s name, the date, and total page count. Do not include an EIN or SSN on the cover sheet.
Limit the fax, including the cover sheet, to 100 pages.
Where To File. Reviewed · Source revision: November 2021.
Additional IRS guidanceRequest a tax transcript. Choose the chart for the transcript type and the address when the return was filed. If multiple transcripts imply different destinations, use the most recent return’s address.
+1 855-587-9604
RAIVS Team, Austin
Individual transcripts (1040 series, W-2 and 1099); address at filing: Florida, Louisiana, Mississippi, Texas, foreign address, US territory or APO/FPO.
+1 855-298-1145
RAIVS Team, Ogden
Individual transcripts (1040 series, W-2 and 1099); address at filing: Alaska, Arizona, California, Colorado, Connecticut, District of Columbia, Hawaii, Idaho, Kansas, Maryland, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Washington, West Virginia, Wyoming.
+1 855-821-0094
RAIVS Team, Kansas City
Individual transcripts (1040 series, W-2 and 1099); address at filing: Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, Wisconsin.
+1 855-298-1145
RAIVS Team, Ogden
All other transcripts; address at filing: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, foreign address, US territory or APO/FPO.
+1 855-821-0094
RAIVS Team, Kansas City
All other transcripts; address at filing: Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin.
Choose the chart for the transcript type and the address when the return was filed. If multiple transcripts imply different destinations, use the most recent return’s address.
A transcript request is different from Form 4506, which requests a paid copy of a return.
Current submission instructions. Reviewed · Source revision: Current IRS web instructions.
Submit Form 5472 with a pro forma Form 1120. This special fax procedure is only for a foreign-owned US disregarded entity. It is not the ordinary filing route for every Form 5472.
+1 855-887-7737
PIN Unit, Ogden
Foreign-owned US disregarded entity submitting the required pro forma 1120 and Form 5472; 300 DPI or higher.
This special fax procedure is only for a foreign-owned US disregarded entity. It is not the ordinary filing route for every Form 5472.
Attach Form 5472 to the required pro forma Form 1120, mark it “Foreign-owned U.S. DE”, and use 300 DPI or higher fax resolution.
Current submission instructions. Reviewed · Source revision: Current IRS web instructions.
Apply for US residency certification (Form 6166). Pay electronically and enter the payment confirmation number on Form 8802 before faxing. Uploading the form at Pay.gov does not submit it for processing.
+1 877-824-9110
US Residency Certification — domestic
Electronic payment completed and confirmation entered; sending from within the US.
+1 304-707-9792
US Residency Certification — international
Electronic payment completed and confirmation entered; available inside or outside the US.
Pay electronically and enter the payment confirmation number on Form 8802 before faxing. Uploading the form at Pay.gov does not submit it for processing.
Maximum 10 Forms 8802 and 100 pages including attachments; include a cover sheet with the page count. Check or money-order payments use the mailing procedure.
Current submission instructions. Reviewed · Source revision: Current IRS web instructions.
Request more time to furnish recipient statements. Use Form 15397 for recipient statements. Form 8809 concerns filing information returns with the IRS and is a different request.
+1 877-477-0572
Technical Services — Extension of Time Coordinator
Form 15397 recipient-statement extension request from within the US.
+1 304-579-4105
Technical Services — Extension of Time Coordinator
Form 15397 recipient-statement extension request from outside the US.
Use Form 15397 for recipient statements. Form 8809 concerns filing information returns with the IRS and is a different request.
File by the recipient-statement due date, not before January 1. Complete the current form’s reason and signature requirements; an extension is not automatic.
Current submission instructions. Reviewed · Source revision: Current IRS web instructions.
Trace a missing or lost issued refund. These fax lines accept Form 3911 only. Follow IRS waiting periods and do not submit a duplicate trace already initiated by phone.
+1 855-253-3175
Andover Refund Inquiry Unit
Individual refund trace: Maine, Maryland, Massachusetts, New Hampshire, Vermont.
+1 855-275-8620
Atlanta Refund Inquiry Unit
Individual refund trace: Georgia, Iowa, Kansas, Kentucky, Virginia.
+1 855-203-7538
Austin Refund Inquiry Unit
Individual refund trace: Florida, Louisiana, Mississippi, Oklahoma, Texas, foreign/special taxpayer category.
+1 855-297-7736
Brookhaven Refund Inquiry Unit
Individual refund trace: New York.
+1 855-332-3068
Fresno Refund Inquiry Unit
Individual refund trace: Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming.
+1 855-344-9993
Kansas City Refund Inquiry Unit
Individual refund trace: Arkansas, Connecticut, Delaware, Indiana, Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West Virginia.
+1 855-580-4749
Memphis Refund Inquiry Unit
Individual refund trace: Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee.
+1 855-404-9091
Philadelphia Refund Inquiry Unit
Individual refund trace: District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island.
+1 855-578-2550
Ogden Business Refund Inquiry Unit
Business refund trace: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming.
+1 855-307-3124
Cincinnati Business Refund Inquiry Unit
Business refund trace: Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia.
These fax lines accept Form 3911 only. Follow IRS waiting periods and do not submit a duplicate trace already initiated by phone.
Individual and business refunds have different routing. Foreign addresses, territories, APO/FPO, Form 2555/4563 filers and dual-status individuals use the special Austin route.
Current submission instructions. Reviewed · Source revision: Current IRS web instructions.
Frequently asked questions
Before you fax the IRS
Processing time depends on the form and IRS workload. When reviewed on September 23, 2026, the IRS status page listed 10 business days after receipt for faxed SS-4 forms and 7 business days for Forms 2848 and 8821. The SS-4 instructions describe a general four-business-day return fax timeframe, so check the current status page before relying on that estimate. For Form 2553, the instructions say a determination generally arrives within 60 days after filing. These are estimates, not guarantees.
No. A successful fax transmission means the receiving fax system received the transmission. It does not confirm that the IRS reviewed or accepted the form. Keep your transmission report and follow the response instructions for your form. For Form 2553, the IRS separately notifies you whether the election was accepted.
No. Use the destination and submission method in the instructions for your particular form or correspondence. Some forms have different destinations depending on your circumstances. Others require mail, online submission, or instructions from the office handling your case. A number listed for one form is not a general IRS fax line.
Follow the submission instructions in your letter. If it provides a fax number for your response, use that number rather than a general form destination. For Letter 12C, read the letter carefully and send the information requested. If the destination is missing or unclear, contact the IRS using the contact details in your correspondence.
It depends on the form and your filing circumstances. For SS-4, first determine the location of your principal business, office or agency, or your legal residence if you are an individual. If the international route applies, where you send the fax from determines which international fax number to use. Your current location alone does not determine every IRS destination.
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