How to Fax the IRS — Complete Guide (2026)
The IRS uses fax for specific forms, elections, and authorizations — but not for tax returns. This guide covers every form you can fax, the numbers, and how to receive faxes from the IRS.
What the IRS Does and Does Not Accept by Fax
You cannot fax a tax return. Forms 1040, 1120, 1065, 940, 941, and other tax returns must be e-filed or mailed — there is no IRS fax number for returns. See Can I Fax My Tax Return? for a full list of forms that cannot be faxed. You can fax specific forms. The IRS requires or accepts fax for EIN applications, corporate elections, authorizations, and specialized compliance filings. Several forms — including Form 5472 and Form 8806 — have no e-file option and can only be submitted by fax or mail. You can receive faxes from the IRS. The IRS faxes EIN verification letters (147C), SS-4 assignment confirmations, and S-Corp verification letters (385C) during phone calls — but only if you have a fax number ready.
Forms You Can Send to the IRS by Fax
EIN & Business Formation • Form SS-4 — EIN Application. Domestic: (855) 641-6935. Response in 4 business days. • Form 2553 — S-Corp Election. Eastern: (855) 887-7734. Western: (855) 214-7520. Authorization & Representation • Form 2848 — Power of Attorney. Eastern: (855) 214-7519. Western: (855) 214-7522. • Form 8821 — Tax Information Authorization. Same CAF unit numbers as Form 2848. Compliance & Reporting • Form 5472 — Foreign-Owned LLC (cannot e-file). (855) 887-7737. $25,000 penalty. • Form 8806 — Acquisition of Control (fax only since 2022). (844) 249-6232. $500/day penalty. • Form 8809 — Extension for Info Returns. (877) 477-0572. Due by original deadline. Transcripts & Records • Form 4506-T — Tax Transcript Request. Regional numbers by state. Note: transcripts are mailed back, not faxed. International • Form 8802 — US Residency Certification. (877) 824-9110. Requires Pay.gov payment first.
Receiving Faxes from the IRS
The IRS faxes documents to you in three situations: • Letter 147C (EIN verification) — you call the IRS, the agent faxes it during the call. Full guide • SS-4 fax-back — you faxed Form SS-4 and the IRS faxes back your EIN in approximately 4 business days • Letter 385C (S-Corp verification) — you request it by phone and ask for fax delivery In all cases, you must provide a fax number. Without one, your only option is mail (4-6 weeks). FaxTerra gives you a dedicated US fax number for $4.99/month — IRS documents arrive as PDFs in your email. Set it up before you call. See: How to Receive a Fax from the IRS.
Tips for Successful IRS Faxing
Use 300 DPI minimum resolution — the IRS requires this for several forms and rejects unclear copies. Include a cover page with your name, EIN/SSN, the form name, page count, and a return fax number (needed for SS-4 EIN assignments). If you get a busy signal, try early morning Eastern time or weekends — most IRS fax lines run 24/7 but can be congested during business hours. The IRS does not send confirmation of receipt for most faxed forms — your fax delivery confirmation is your only evidence of filing.
Complete IRS Fax Numbers Directory
Looking for a specific number? The Complete IRS Fax Numbers Directory has every IRS fax number organized by form, with processing times and tips. For a complete step-by-step walkthrough of the entire faxing process — including form-specific tips, common rejection reasons, and what to do when the IRS doesn't respond — see the How to Fax the IRS: Complete Guide. For non-US residents applying for an EIN, see the EIN for Non-US Residents guide. For the legal analysis of whether a fax confirmation is proof of filing, see Is a Fax Confirmation Proof of IRS Filing?
Frequently Asked Questions
Can I fax my tax return to the IRS?
No. Tax returns (Form 1040, 1120, 1065, 940, 941, and others) cannot be filed by fax. They must be e-filed or mailed. The IRS only accepts specific forms by fax — see the list above or the Complete IRS Fax Numbers Directory.
What is the main IRS fax number?
There is no single IRS fax number — each form and department has its own. Most commonly used: SS-4 domestic (855) 641-6935, Form 5472 (855) 887-7737, Form 2553 eastern (855) 887-7734. See the Complete IRS Fax Numbers Directory for all numbers.
Does the IRS confirm receipt of faxed forms?
No. The IRS does not send acknowledgments for most faxed documents. Your fax delivery confirmation is your only evidence. For the legal details, see Is a Fax Confirmation Proof of IRS Filing?
How do I receive a fax from the IRS?
You need a fax number. The IRS faxes EIN verification letters (147C) and SS-4 confirmations to whatever fax number you provide during the phone call. FaxTerra gives you a dedicated US fax number for $4.99/month — the IRS document arrives as a PDF in your email.
Can I fax to the IRS from outside the US?
Yes. Most IRS fax lines accept international faxes. Several forms have specific international numbers: SS-4 from outside US (304) 707-9471, Form 8802 international (304) 707-9792. See the EIN for Non-US Residents guide for international-specific instructions.