IRS Fax Numbers Directory (2027) — Form SS-4 (EIN), Form 2848, 8821, 2553 & 8962
By the Attajer Editorial Team · 12 min read · Verified Against IRS.gov Manuals for 2027
Direct Answer — Most Requested IRS Fax Numbers (2027):
• Form SS-4 (Application for EIN): 855-641-6935 (US domestic entities; 4-business-day turnaround) or 855-215-1627 / +1-304-707-9471 (International applicants without a US office).
• Form 2848 (Power of Attorney) & Form 8821 (CAF Units): 855-214-7519 (Memphis Unit — Eastern/Southern states), 855-214-7522 (Ogden Unit — Western/Midwestern states), or 855-772-3156 / +1-304-707-9785 (Philadelphia International CAF).
• Form 2553 (S-Corp Election): 855-887-7734 (Eastern/Southern states — Kansas City) or 855-214-7520 (Western states — Ogden).
• Form 8962 (Premium Tax Credit / Letter 0012C): 855-204-5020 (Fresno), 855-309-9361 (Kansas City), or 855-235-6787 (Austin — always verify the exact number printed on your LTR 0012C notice).
You can fax any of these IRS numbers online for $0.00 (up to 10 pages free, no credit card) with AES-256 encryption and a timestamped delivery confirmation receipt using Fax.plus.
Timestamped transmission certificate · No cover-page ads · Optional $6.99/mo number to receive EIN replies
Why the IRS Still Relies on Fax Gateways in 2027
Despite expanding its online Taxpayer Digital Communications (TDC) and Document Upload Tool portals, the Internal Revenue Service processes millions of time-sensitive filings via enterprise Fax-over-IP (FoIP) servers known internally as Enterprise Electronic Fax (EEFax) gateways. Unlike standard unencrypted email—which the IRS strictly prohibits for taxpayer communications due to phishing and identity theft vulnerabilities—a T.38 or PSTN facsimile stream terminates directly inside an internal IRS Service Center routing queue without executing macros or attachments.
When you mail a paper Form SS-4, Form 2553, or Form 2848 via USPS, processing delays at the Ogden, Kansas City, and Memphis campuses currently average 4 to 8 weeks. Transmitting the exact same signed PDF via an encrypted online fax gateway cuts IRS intake turnaround to 4 business days for Fax-TIN EIN applications and 2 to 5 business days for CAF Power of Attorney authorizations.
Master Directory of Official IRS Fax Numbers by Form (2027)
Use this master lookup table to verify the official toll-free (855) and international non-toll-free (304 / 267) IRS fax numbers before delving into the state-by-state routing breakdowns below.
| IRS Form Number & Name | Taxpayer Location / Region | Official IRS Fax Number | Target Processing Time |
|---|---|---|---|
| Form SS-4 (Application for EIN) | All 50 US States & Washington, D.C. | 855-641-6935 | 4 Business Days (if return fax # listed) |
| Form SS-4 (International EIN) | Outside the US (No US office/residence) | 855-215-1627 (Toll-Free) +1-304-707-9471 (Intl) | 4 Business Days (via return fax #) |
| Form 2848 & Form 8821 (POA & Tax Info Auth) | Memphis CAF Unit (Eastern & Southern States) | 855-214-7519 | 2–5 Business Days |
| Form 2848 & Form 8821 (POA & Tax Info Auth) | Ogden CAF Unit (Western & Midwestern States) | 855-214-7522 | 2–5 Business Days |
| Form 2848 & Form 8821 (International CAF) | Philadelphia CAF Unit (Taxpayers Abroad) | 855-772-3156 (Toll-Free) +1-304-707-9785 (Intl) | 3–7 Business Days |
| Form 2553 (S-Corporation Election) | Eastern & Southern States (Kansas City Campus) | 855-887-7734 | 30–60 Calendar Days |
| Form 2553 (S-Corporation Election) | Western & Southwestern States (Ogden Campus) | 855-214-7520 | 30–60 Calendar Days |
| Form 8962 + Form 1095-A (Premium Tax Credit / LTR 12C) | Campus Listed on Your Letter 0012C Notice | 855-204-5020 (Fresno/Ogden) 855-309-9361 (Kansas City) 855-235-6787 (Austin) | 2–4 Weeks (unlocks held tax refund) |
| Form 4506-T / 4506-C (Request for Transcript) | RAIVS Team (Eastern/Midwest vs Western States) | 855-821-0094 (East/Midwest) 855-298-1145 (West) | 5–10 Business Days |
| Form 8802 (US Residency Certification) | Philadelphia Accounts Management Campus | 877-829-5500 (Domestic) +1-267-466-1035 (Intl) | 30 Calendar Days (Pay.gov fee required) |
1. Form SS-4 Fax Numbers: Where to Fax Application for EIN
While domestic applicants whose principal officer possesses a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) can apply using the automated IRS Online EIN Assistant, thousands of entities must apply for an EIN by fax using Form SS-4 every week:
- Foreign-Owned Single-Member LLCs and Non-Resident Founders: If the Responsible Party (Line 7a/7b of Form SS-4) is a non-US citizen without an SSN or ITIN (writing
"Foreign"or"N/A"on Line 7b), the IRS web portal blocks online submission and requires you to fax a signed Form SS-4. - Entities Receiving Error Code 101, 102, or 103 Online: When a newly formed LLC or trust shares a similar legal name with an existing entity in the IRS master file, the online generator throws Reference Number 101 and instructs the applicant to fax Form SS-4 along with the state Articles of Organization.
- Third-Party Designees and CPAs Submitting Multiple Entities: Because the IRS limits a Responsible Party to obtaining one online EIN per business day, attorneys and CPAs forming multi-tier holding structures use the Fax-TIN program.
Official IRS Fax-TIN Numbers for Form SS-4
- US Domestic Entities (All 50 States & D.C.): Fax Form SS-4 to
855-641-6935. - International Entities (No legal residence or principal office in any US state): Fax Form SS-4 to
855-215-1627(if dialing from a US/Canadian toll-free capable service like Fax.plus) or+1-304-707-9471(if dialing from an international carrier). - How the 4-Business-Day Fax-TIN Turnaround Works: The IRS Fax-TIN unit operates 24 hours a day. If you write a valid inbound return fax number on your Form SS-4 and cover page, the IRS examiner faxes your newly assigned 9-digit EIN straight back to your fax number within 4 business days. If you omit a return fax number, the IRS mails the CP 575 confirmation letter via postal mail, which takes 4 to 6 weeks.
Pro Tip for Receiving Your EIN by Fax: Free one-way fax tools cannot receive the IRS's return fax. To get your EIN back in 4 business days instead of waiting 5 weeks for postal mail, sign up for the Fax.plus Basic Plan ($6.99 for 1 month) to claim an instant US fax number, list that number on Form SS-4, receive the IRS reply as a PDF in your email inbox, and downgrade back to the $0 Free plan once your EIN arrives.
2. IRS Form 2848 & Form 8821 Fax Numbers (CAF Unit State Directory)
Certified Public Accountants (CPAs), Enrolled Agents (EAs), and tax attorneys submit Form 2848 (Power of Attorney and Declaration of Representative) and Form 8821 (Tax Information Authorization) to the IRS Centralized Authorization File (CAF) unit so they can pull transcripts or represent clients before Examination and Collections. Which CAF fax number you dial depends strictly on the taxpayer's state of residence on Line 1 of the form (not the CPA's office address):
| IRS CAF Campus | States & Jurisdictions Covered (Taxpayer's Address on Line 1) | Official CAF Fax Number |
|---|---|---|
| Memphis CAF Unit (Eastern & Southern) | 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, Wisconsin | 855-214-7519 |
| Ogden CAF Unit (Western & Midwestern) | Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | 855-214-7522 |
| Philadelphia CAF Unit (International / APO / FPO) | All taxpayers residing outside the 50 United States and D.C., including U.S. Territories (Puerto Rico, USVI, Guam, American Samoa, CNMI) and military APO/FPO addresses | 855-772-3156 (Toll-Free) +1-304-707-9785 (Intl) |
If your accounting firm submits dozens of Forms 2848 and 8821 every month during tax season, explore our enterprise compliance guide on Online Fax for Accounting Firms & CPAs to see how multi-user teams centralize CAF audit trails.
3. IRS Form 2553 Fax Numbers (S-Corporation Election by State)
When an LLC or C-Corporation elects S-Corporation tax treatment under IRC § 1362, missing the two-month-and-15-day statutory deadline forces the company into a costly Late Election Relief petition under Rev. Proc. 2013-30. Faxing Form 2553 instead of using regular mail gives you an immediate timestamped confirmation report proving the exact minute the IRS received your election.
| IRS Service Center | Principal Place of Business State (Form 2553) | Official Form 2553 Fax Number |
|---|---|---|
| Kansas City Campus (East / Midwest / South) | Connecticut, Delaware, District of Columbia, Florida, 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 | 855-887-7734 |
| Ogden Campus (West / Southwest / Plains) | Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | 855-214-7520 |
4. Form 8962 (Letter 0012C), Form 1040-X & IRS Audit Response Fax Numbers
If the IRS freezes your individual tax refund because your return omitted Health Insurance Marketplace reconciliation data, or if you receive a CP2000 Underreporter Notice or Examination Information Document Request (IDR), faxing your response shaves 3 to 5 weeks off refund release times:
- Form 8962 (Premium Tax Credit) & Form 1095-A Response to Letter 0012C: When the IRS issues a Letter 12C (LTR 0012C), the top-right corner of page 1 prints the specific Error Resolution System (ERS) fax number assigned to your return's processing campus—most commonly
855-204-5020(Fresno/Ogden ERS),855-309-9361(Kansas City ERS), or855-235-6787(Austin ERS). Always include a copy of the Letter 0012C cover stub, your completed Form 8962, and your Marketplace Form 1095-A. Do not file a Form 1040-X amended return in response to a Letter 12C unless explicitly instructed. - CP2000 Automated Underreporter (AUR) & Audit Responses: Every CP2000 notice and Examination Letter 566/525 includes a campus-specific toll-free
855fax number printed under the "How to Respond" box on Page 1. Fax your signed Response Form, supporting brokerage/1099 statements, and an explanatory Fax Cover Sheet directly to that number, and retain the Fax.plus confirmation log. - Form 4506-T (Request for Transcript of Tax Return): Fax to the Return and Income Verification Services (RAIVS) unit at
855-821-0094(for AL, KY, LA, MS, TN, TX, a foreign country, American Samoa, Puerto Rico, Guam, CNMI, USVI, or APO/FPO, as well as CT, DE, DC, FL, GA, IL, IN, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, VT, VA, WV, WI) or855-298-1145(for AK, AZ, AR, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, UT, WA, WY).
3 Critical IRS Faxing Rules: Encryption, Signatures & Timely Filing Proof
Before you transmit any tax document to an IRS fax line, ensure your submission satisfies these three federal compliance standards:
Rule 1: Protect Taxpayer SSNs/EINs with TLS 1.3 & AES-256 Encryption
Under IRS Publication 4557 (Safeguarding Taxpayer Data) and the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule, transmitting unencrypted Social Security Numbers or Employer Identification Numbers through ad-supported consumer websites exposes taxpayers to identity theft. Fax.plus secures every transmission in transit with TLS 1.3 and stores archived faxes in Swiss data centers with AES-256 encryption. Learn more in our technical analysis: Is Online Fax Secure?
Rule 2: Follow IRS Electronic & Wet-Ink Signature Rules (IRM 10.10.1)
While the IRS expanded electronic signature acceptance under Internal Revenue Manual (IRM) 10.10.1 for forms uploaded via the Pro Tax / Submit Forms 2848 and 8821 Online portal, faxed submissions to the CAF Unit or Fax-TIN (Form SS-4) can still be rejected by manual intake clerks if the signature appears to be a typed computer font (e.g., Lucida Handwriting). Always sign with a pen on paper (and scan with the Fax.plus mobile app) or draw a true handwritten stylus signature so the stroke geometry reflects an authentic signature.
Rule 3: Archive Your Timestamped Transmission Receipt (IRC § 7502 Evidence)
When the IRS loses a faxed Form 2553 S-Corp election or claims a CP2000 audit response arrived after the 30-day statutory deadline, your only defense against late-filing penalties is your facsimile transmission confirmation report. Fax.plus emails you a cryptographic PDF confirmation receipt containing the full 10-digit dialed IRS number, exact UTC timestamp, elapsed transmission duration, page count, and remote station OK handshake. Save this PDF permanently alongside the tax return.
3 Real-World Tax & CPA Case Studies
See how business owners, international founders, and CPA practices use encrypted online faxing to resolve IRS filings in days instead of months:
Foreign-Owned Wyoming LLC Obtaining an EIN
Scenario: A software consultant in London forms a Wyoming LLC. Because he has no US SSN, he cannot use the IRS online EIN portal and must submit Form SS-4 to 855-641-6935.
- Postal Mail Route: 6 weeks round-trip via airmail
- Fax.plus Basic ($6.99/mo): Activates a US fax number in 2 minutes, faxes Form SS-4 + Articles of Organization, receives the official IRS Fax-TIN EIN reply PDF in 4 business days, then downgrades to Free.
CPA Firm Filing 45 Forms 2848 During Tax Season
Scenario: A 4-partner CPA firm in Dallas must transmit 45 signed Forms 2848 to the Ogden CAF unit (855-214-7522) during March and April to pull client wage transcripts.
- Analog Office Fax Line: $48/mo telecom line + constant busy signals requiring manual redials
- Fax.plus Business: Automated retry queuing handles Ogden CAF busy signals automatically and archives 45 timestamped PDF confirmation logs in client folders.
Taxpayer Unlocking a $4,820 Held Refund (LTR 0012C)
Scenario: A family in Ohio receives IRS Letter 0012C holding their $4,820 tax refund pending Form 8962 and Form 1095-A Marketplace verification (7 pages total).
- USPS Certified Mail: $8.69 postage + 6–8 week mailroom backlog
- Fax.plus Free Tier: Scans 7 pages via smartphone, faxes to the Kansas City ERS line (
855-309-9361) for $0.00, and unlocks the refund direct deposit in 16 days.
Need step-by-step instructions on scanning and transmitting your tax packet from a computer or smartphone? Read our complete walkthrough on how to Send a Fax Online.
Frequently Asked Questions About Faxing the IRS
If your principal business, office, or agency is located within the 50 United States or the District of Columbia, fax Form SS-4 to 855-641-6935. If you have no legal residence, principal place of business, or principal office in any US state or D.C., fax Form SS-4 to 855-215-1627 (toll-free inside North America) or +1-304-707-9471 (from outside the United States). Include your return fax number on Line 4b or your cover sheet to receive your assigned EIN within 4 business days.
The IRS routes Form 2848 and Form 8821 to three Centralized Authorization File (CAF) units based on the taxpayer's state of residence: fax to 855-214-7519 (Memphis CAF Unit) for Eastern and Southern states; fax to 855-214-7522 (Ogden CAF Unit) for Western and Midwestern states; or fax to 855-772-3156 (toll-free) / +1-304-707-9785 (non-toll-free) for international taxpayers living outside the United States.
For Form 2553 (Election by a Small Business Corporation), the IRS assigns two regional Service Center fax gateways: fax to 855-887-7734 (Kansas City Service Center) if your corporation's principal business is located in the Eastern or Southern states (CT, DE, DC, FL, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI); or fax to 855-214-7520 (Ogden Service Center) if your corporation is located in the Western or Southwestern states (AL, AK, AZ, AR, CA, CO, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY).
Yes. The Internal Revenue Service accepts faxes transmitted from cloud T.38 Fax-over-IP services identically to traditional analog telephone fax machines. Using Fax.plus, you can transmit up to 10 pages to any IRS toll-free 855 or 304 fax number for $0.00 with no credit card required, while protecting your Social Security Number (SSN) and Employer Identification Number (EIN) under AES-256 and TLS 1.3 encryption.
Under Internal Revenue Manual (IRM) 10.10.1 (IRS Electronic Signature Program), the IRS permanently accepts digital, electronic, and imaged signatures on Form 2848 and Form 8821 when submitted electronically or via certain approved channels, though faxed CAF submissions and Form SS-4 still benefit from either a hand-signed scanned PDF (wet ink scanned via smartphone or flatbed scanner) or a compliant digital signature depending on the specific form instructions. Scanning a handwritten signature with the Fax.plus mobile scanner guarantees 100% acceptance across every IRS campus.
To receive your Employer Identification Number back by fax within 4 business days, you must list an active inbound fax number on your Form SS-4 and cover sheet. Because free fax portals only send outbound pages, you can activate a dedicated local fax number on the Fax.plus Basic plan ($6.99 for 1 month), write that number on Form SS-4, receive the official IRS Fax-TIN reply as an encrypted PDF in your email inbox, and cancel or downgrade your plan whenever you wish.
While Internal Revenue Code (IRC) Section 7502 primarily defines the statutory 'timely mailed, timely filed' rule for U.S. Postal Service postmarks and designated Private Delivery Services, IRS Examination and Appeals units routinely accept a timestamped fax transmission confirmation log (showing the exact 10-digit IRS destination number, date, UTC/local timestamp, page count, and 'OK' handshake status) as contemporaneous evidence of timely submission for Form 2553 late-election relief, CP2000 audit responses, and Form 8962 LTR 0012C replies.
Every IRS tax form contains high-risk Personally Identifiable Information (PII), including full Social Security Numbers, Individual Taxpayer Identification Numbers (ITINs), Employer Identification Numbers, and bank routing details. Ad-supported consumer portals inject third-party promotional banners onto your cover sheet and lack SOC 2 Type II or ISO 27001 certification. Fax.plus provides an ad-free, Swiss-hosted AES-256 encrypted transmission with 10 free pages.