How to Fax the IRS

What the IRS accepts by fax

You cannot fax a tax return. Forms 1040, 1120, 1065, 940, 941, and other tax returns must be e-filed or mailed, and 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. Form 5472 has no e-file option and goes by fax or mail. Form 8806 is fax only.

You can receive faxes from the IRS. An IRS agent can fax Letter 147C to you during a phone call, and after you fax Form SS-4 the IRS faxes your EIN back on a cover sheet, but only to a fax number you provide.

IRS forms you can fax

EIN and business formation • Form SS-4: EIN Application. Domestic: (855) 641-6935. IRS target 4 business days; about 16 days typical. • Form 2553: S-Corp Election. Eastern: (855) 887-7734. Western: (855) 214-7520.

Authorization and 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 and reporting • Form 5472: Foreign-Owned LLC (cannot e-file). (855) 887-7737. $25,000 penalty. • Form 8806: Acquisition of Control, fax only. (844) 249-6232. $500/day penalty. • Form 15397: Extension to furnish statements to recipients. (877) 477-0572. Due by the date the statements are due to recipients. Form 8809, the extension to file information returns, goes online or by mail, not by fax.

Transcripts and records • Form 4506-T: Tax Transcript Request. Regional numbers by state.

International • Form 8802: US Residency Certification. (877) 824-9110. Requires Pay.gov payment first.

Notice and letter responses • Form 8962 / Letter 12C: Premium Tax Credit reconciliation. No public fax number; fax to the number printed on your letter.

Receiving faxes from the IRS

The IRS faxes documents to you in two situations:

• Letter 147C (EIN verification): you call the IRS, and 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, about 16 days typical

Both need a fax number. For the SS-4 fax-back, the IRS says nothing about how, or whether, your EIN reaches you if the form carries no fax number. Without one, call the Business and Specialty Tax Line and ask the agent to fax Letter 147C to your number during the call. Getting your EIN by fax sets the two routes side by side, with what to expect from each.

FaxTerra gives you a dedicated US fax number for $4.99/month. You get an email the moment the IRS faxes you, plus a push notification if you use the mobile app, and you view or download the document as a PDF from your inbox. Set it up before you call. More on receiving a fax from the IRS and how receiving works.

Tips for faxing the IRS

Start from a sharp scan or a well-lit, straight-on photo. FaxTerra transmits at high resolution automatically. An optional cover page lists your page count, plus your reply fax number if you have your own. For Form SS-4, write your fax number in the form's "Applicant's fax number" field.

For most faxed forms the IRS sends no confirmation of receipt. Your fax delivery confirmation is your evidence of filing.

More guides: IRS fax numbers directory · Step-by-step IRS fax guide · EIN for non-US residents · Fax the IRS online