# IRS fax numbers Publisher: DearFax Canonical: https://dearfax.com/irs-fax-numbers Routing dataset version: 2026-10-04.1 DearFax is independent of the IRS. Fax transmission does not establish IRS acceptance or processing. Check the official instructions before sending. ## Routing rules Evaluate exceptions before destinations. Every route condition must match; missing or uncertain inputs never imply a match. Conditional fax, mail, notice-specific and unresolved cases are distinct. Missing coverage does not mean faxing is prohibited. Structured rules and input values: https://dearfax.com/irs-fax-numbers/data.json ## Form SS-4: Application for Employer Identification Number 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. Submission status: conditional_fax. Reviewed: 2026-09-22. - +1 855-641-6935 — EIN Operation, Cincinnati. Applies only when: 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. Applies only when: No legal residence, principal business, office or agency in any state; sending from within the US. - +1 304-707-9471 — EIN International Operation, Cincinnati. Applies only when: 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. [Official IRS source — Mail or fax Form SS-4](https://www.irs.gov/filing/where-to-file-your-taxes-for-form-ss-4) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-ss-4) ## Form 2553: Election by a Small Business Corporation Use the state of the corporation’s principal business, office or agency to find its Form 2553 fax destination. Submission status: conditional_fax. Reviewed: 2026-09-22. - +1 855-887-7734 — IRS Center, Kansas City. Applies only when: 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. Applies only when: 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. [Official IRS source — Where to file table](https://www.irs.gov/filing/where-to-file-your-taxes-for-form-2553) [Additional IRS guidance](https://www.irs.gov/instructions/i2553) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-2553) ## Form 2848: Power of Attorney and Declaration of Representative 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. Submission status: conditional_fax. Reviewed: 2026-09-22. IRS source revision: 2021-09 Exception (notice_specific): With line 4 checked, the standard CAF fax numbers do not apply. Follow the submission instructions from the IRS office handling the specific matter. Exception (online): The IRS requires its online submission process for electronically signed authorizations. See “How To File” in the official instructions. - +1 855-214-7519 — CAF unit, Memphis. Applies only when: 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. Applies only when: 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. Applies only when: 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. Applies only when: 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. [Official IRS source — Where To File Chart; How To File; Electronic Signatures; Line 4](https://www.irs.gov/instructions/i2848) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-2848) ## Form 8821: Tax Information Authorization 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. Submission status: conditional_fax. Reviewed: 2026-09-22. IRS source revision: 2021-09 Exception (notice_specific): With line 4 checked, the standard CAF fax numbers do not apply. Follow the submission instructions from the IRS office handling the specific matter. Exception (online): The IRS requires its online submission process for electronically signed authorizations. See “How To File” in the official instructions. - +1 855-214-7519 — CAF unit, Memphis. Applies only when: 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. Applies only when: 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. Applies only when: 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. Applies only when: 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. [Official IRS source — Where To File Chart; How To File; Electronic Signatures; Line 4](https://www.irs.gov/instructions/i8821) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-8821) ## Form 4506: Request for Copy of Tax Return 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. Submission status: mail. Reviewed: 2026-09-22. IRS source revision: 2025-04 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. [Official IRS source — Page 2: Where to file](https://www.irs.gov/pub/irs-pdf/f4506.pdf) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-4506) ## Letter 12C: Request for additional information 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. Submission status: notice_specific. Reviewed: 2026-09-22. 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. [Official IRS source — What you need to do](https://www.irs.gov/individuals/understanding-your-letter-12c) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-12c) ## Form 8655: Reporting Agent Authorization Completed Form 8655 authorizing a reporting agent; submit no more than 25 forms in one fax. Submission status: conditional_fax. Reviewed: 2026-09-23. IRS source revision: January 2024 - +1 855-214-7523 — Reporting Agents File (RAF) Team, Ogden. Applies only when: 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. [Official IRS source — Page 2, Where To File](https://www.irs.gov/pub/irs-pdf/f8655.pdf) [Additional IRS guidance](https://www.irs.gov/businesses/small-businesses-self-employed/reporting-agents-file-raf-tips-and-tricks) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-8655) ## Form 8023: Elections Under Section 338 for Corporations Making Qualified Stock Purchases Completed Form 8023 and related attachments for a section 338 election; the entire fax must not exceed 100 pages. Submission status: conditional_fax. Reviewed: 2026-09-23. IRS source revision: October 2023 - +1 844-253-9765 — Office of Tax Shelter Analysis (OTSA). Applies only when: 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. [Official IRS source — When and Where To File](https://www.irs.gov/instructions/i8023) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-8023) ## Form 8806: Information Return for Acquisition of Control or Substantial Change in Capital Structure Form 8806 reporting an acquisition of control or a substantial change in a domestic corporation’s capital structure. Submission status: conditional_fax. Reviewed: 2026-09-23. IRS source revision: October 2016; filing update July 2022 - +1 844-249-6232 — IRS Form 8806 intake. Applies only when: 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. [Official IRS source — Cover sheet: Form 8806 Must Be Filed By Fax](https://www.irs.gov/pub/irs-pdf/f8806.pdf) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-8806) ## Form 8918: Material Advisor Disclosure Statement Completed, signed Form 8918 and related attachments from a material advisor; send one form per fax, up to 100 pages. Submission status: conditional_fax. Reviewed: 2026-09-23. IRS source revision: November 2021 - +1 844-253-5607 — Office of Tax Shelter Analysis (OTSA). Applies only when: 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. [Official IRS source — Where To File](https://www.irs.gov/instructions/i8918) [Additional IRS guidance](https://www.irs.gov/newsroom/taxpayers-can-now-fax-form-8918-material-advisor-disclosure-statement) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-8918) ## Form 4506-T: Request for Transcript of Tax Return Request 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. Submission status: conditional_fax. Reviewed: 2026-10-04. IRS source revision: Current IRS web instructions - +1 855-587-9604 — RAIVS Team, Austin. Applies only when: 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. Applies only when: 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. Applies only when: 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. Applies only when: 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. Applies only when: 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. [Official IRS source — Current submission instructions](https://www.irs.gov/filing/where-to-file-addresses-for-filing-form-4506-t) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-4506-t) ## Form 5472: Foreign-owned US disregarded entity reporting 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. Submission status: conditional_fax. Reviewed: 2026-10-04. IRS source revision: Current IRS web instructions - +1 855-887-7737 — PIN Unit, Ogden. Applies only when: 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. [Official IRS source — Current submission instructions](https://www.irs.gov/instructions/i5472) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-5472) ## Form 8802: Application for United States Residency Certification 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. Submission status: conditional_fax. Reviewed: 2026-10-04. IRS source revision: Current IRS web instructions - +1 877-824-9110 — US Residency Certification — domestic. Applies only when: Electronic payment completed and confirmation entered; sending from within the US. - +1 304-707-9792 — US Residency Certification — international. Applies only when: 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. [Official IRS source — Current submission instructions](https://www.irs.gov/instructions/i8802) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-8802) ## Form 15397: Extension of Time to Furnish Recipient Statements 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. Submission status: conditional_fax. Reviewed: 2026-10-04. IRS source revision: Current IRS web instructions - +1 877-477-0572 — Technical Services — Extension of Time Coordinator. Applies only when: Form 15397 recipient-statement extension request from within the US. - +1 304-579-4105 — Technical Services — Extension of Time Coordinator. Applies only when: 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. [Official IRS source — Current submission instructions](https://www.irs.gov/forms-pubs/extension-of-time-to-furnish-statements-to-recipients) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-15397) ## Form 3911: Taxpayer Statement Regarding Refund 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. Submission status: conditional_fax. Reviewed: 2026-10-04. IRS source revision: Current IRS web instructions - +1 855-253-3175 — Andover Refund Inquiry Unit. Applies only when: Individual refund trace: Maine, Maryland, Massachusetts, New Hampshire, Vermont. - +1 855-275-8620 — Atlanta Refund Inquiry Unit. Applies only when: Individual refund trace: Georgia, Iowa, Kansas, Kentucky, Virginia. - +1 855-203-7538 — Austin Refund Inquiry Unit. Applies only when: Individual refund trace: Florida, Louisiana, Mississippi, Oklahoma, Texas, foreign/special taxpayer category. - +1 855-297-7736 — Brookhaven Refund Inquiry Unit. Applies only when: Individual refund trace: New York. - +1 855-332-3068 — Fresno Refund Inquiry Unit. Applies only when: 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. Applies only when: 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. Applies only when: Individual refund trace: Alabama, North Carolina, North Dakota, South Carolina, South Dakota, Tennessee. - +1 855-404-9091 — Philadelphia Refund Inquiry Unit. Applies only when: Individual refund trace: District of Columbia, Idaho, Illinois, Pennsylvania, Rhode Island. - +1 855-578-2550 — Ogden Business Refund Inquiry Unit. Applies only when: 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. Applies only when: 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. [Official IRS source — Current submission instructions](https://www.irs.gov/forms-pubs/about-form-3911) [DearFax reference](https://dearfax.com/irs-fax-numbers#form-3911) ## After you find the number Match every filing condition and check signatures before sending. [SS-4 workflow](https://dearfax.com/guides/how-to-fax-ss4-for-ein.md). [Receive a 147C EIN confirmation letter](https://dearfax.com/guides/how-to-receive-irs-147c-letter.md). ## Frequently asked questions FAQ reviewed: 2026-09-23 ### How long does the IRS take to process a faxed form? 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. [Current IRS processing status](https://www.irs.gov/help/processing-status-for-tax-forms) [SS-4 instructions](https://www.irs.gov/instructions/iss4) [2553 instructions](https://www.irs.gov/instructions/i2553) [Answer on DearFax](https://dearfax.com/irs-fax-numbers#processing-time) ### Does successful fax delivery mean the IRS accepted my form? 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. [Form 2553 acceptance or nonacceptance](https://www.irs.gov/instructions/i2553) [Answer on DearFax](https://dearfax.com/irs-fax-numbers#fax-acceptance) ### Is there one fax number for all IRS forms? 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. [IRS forms and instructions](https://www.irs.gov/forms-instructions) [Answer on DearFax](https://dearfax.com/irs-fax-numbers#general-number) ### Which number should I use when responding to an IRS letter? 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. [Understanding Letter 12C](https://www.irs.gov/individuals/understanding-your-letter-12c) [Answer on DearFax](https://dearfax.com/irs-fax-numbers#replying-to-letter) ### Can I fax an IRS form from outside the United States? 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. [Where to file Form SS-4](https://www.irs.gov/filing/where-to-file-your-taxes-for-form-ss-4) [Answer on DearFax](https://dearfax.com/irs-fax-numbers#outside-us)