Where to fax Form 8821

The number

Where do you live? (For a business, where is it?)

• 855-214-7519

  Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118

  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

• 855-214-7522

  Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201

  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

• 855-772-3156

  Internal Revenue Service, International CAF Team, 2970 Market Street, MS: 4-H14.123, Philadelphia, PA 19104

  A U.S. territory, an APO or FPO address, or outside the United States — faxing from within the United States.

• 304-707-9785 (not toll-free; from outside the United States)

  Internal Revenue Service, International CAF Team, Philadelphia, PA 19104

  Faxing from outside the United States.

From the Instructions for Form 8821 (Rev. September 2021), “Where To File Chart”; the form itself is Rev. January 2021. Checked against the IRS's current copy on 2026-10-02. The IRS says these numbers may change without notice.

What the IRS says about faxing it

• You must handwrite your signature if you file it by mail or by fax. Digital, electronic, or typed-font signatures are not valid signatures for forms filed by mail or by fax.
• If you checked the box on line 4 (specific use not recorded on the CAF), mail or fax the form to the IRS office handling the specific matter, not to these numbers.

What happens next

The IRS records the authorization on the CAF. There is no acknowledgement of a fax.

Before Send sends it, you will be asked

• Is the form signed by hand, in ink?
• Is the box on line 4 (specific use not recorded on the CAF) unchecked?