📑 Fax Form 2848 or 8821 to the IRS CAF Unit
Forms 2848 and 8821 go to one of three IRS CAF fax numbers, chosen by where the taxpayer lives: 855-214-7519 (Memphis) for the eastern and southern states, 855-214-7522 (Ogden) for the western and central states, and 855-772-3156 (International CAF Team) for Puerto Rico, the other territories, APO and FPO addresses and addresses abroad. A faxed form must carry handwritten signatures, because an electronically signed form may only be submitted online. A US fax costs $2.99 for up to 3 pages, so a cover page plus three pages comes to $3.98.
Fax your Form 2848 or 8821, $2.99
📋 In This Guide
Which CAF Fax Number to Use
The IRS Where To File chart in the instructions for Form 2848 and Form 8821 sends both forms to the same three places, and the choice depends on where the taxpayer lives. Use the row that matches your state, even if your representative works in a different state. The instructions also say that these numbers may change without notice, so look at the Recent Developments section of IRS.gov/Form2848 or IRS.gov/Form8821 before you send.
| If the taxpayer lives in | Fax number | Mailing address |
|---|---|---|
| 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 | 855-214-7519 | Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118 |
| 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 | 855-214-7522 | Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201 |
| All APO and FPO addresses, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, a foreign country, or anywhere else outside the United States | 855-772-3156, or 304-707-9785 from outside the United States | Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104 |
Two rows surprise people. Louisiana and Arkansas lie west of the Mississippi but are handled in Memphis, and Wisconsin lies east of it but is handled in Ogden. If you checked the box on line 4 because the form is for a specific use, such as a matter the IRS will not record on the CAF, do not use this chart at all: the instructions tell you to mail or fax the form to the IRS office handling that matter.
Some numbers that circulate online, such as 267-941-1017 and 267-466-1017, do not appear in the IRS instructions. Use only the numbers in the chart above.
Fax, Mail or the IRS Online Upload
The IRS accepts these forms in three ways: online at IRS.gov/Submit2848 or IRS.gov/Submit8821, by fax, or by mail to the address in the chart. The online route needs an IRS Secure Access account, and the IRS also points tax professionals to its Tax Pro Account for faster, all-digital processing of certain authorizations. If you do not have one of those accounts, or the form already carries ink signatures, a fax is usually the simplest route.
The IRS processes forms in the order received, however they arrive, and asks you not to send the same form a second way. Send one form per fax, because the IRS asks for one form at a time, even for a married couple filing jointly.
The rule: a form with an electronic signature can only go through the IRS online upload. A form you fax must carry handwritten signatures, and it goes only to the CAF number for the taxpayer's state.
Fax your Form 2848 or 8821, $2.99
Signatures and Dates Before You Fax
The Form 2848 instructions say you must handwrite your signature on the form if you file it by mail or by fax, and the Form 8821 instructions say that digital, electronic or typed signatures are not valid for mail or fax. Sign in ink, then scan or photograph the signed pages.
On Form 2848, the taxpayer signs and dates the form, and each representative signs and dates the declaration in Part II and enters a designation. If the taxpayer signs first, the representative must sign within 45 days, or within 60 days when the taxpayer lives abroad. On Form 8821, the IRS must receive the form within 120 days of the taxpayer's signature date when it is used for a purpose other than helping with a tax matter, for example when a lender needs your tax information.
What the CAF Unit Does With Your Form
CAF stands for Centralized Authorization File. It is the IRS computer system that records who you have authorized: a representative under Form 2848, or a person who may see your tax information under Form 8821.
A representative receives a CAF number, a unique nine-digit number, the first time an authorization is filed for them. The IRS says a CAF number does not indicate authority to practice before the IRS. The IRS does not state a processing time for faxed forms, and it says it will not notify you when a form has been processed. A form sent for a specific use under line 4 is not recorded on the CAF, which is why it goes to the office handling that matter instead. For people abroad, see faxing Form 2848 from outside the US.
Fax your Form 2848 or 8821, $2.99
Reasons the IRS Gives for Rejecting a Form
The IRS lists common reasons for rejection. For Form 2848 they are a missing signature or signature date from the taxpayer or representative, tax periods written too generally, such as "All years", or future periods, line 6 checked to keep an earlier power of attorney without a copy of it attached, a missing designation or jurisdiction, a missing bar, license, certification, registration or enrollment number, and a business taxpayer's signer whose title is not stated.
For Form 8821 the list is a missing taxpayer signature or date, periods written too generally or future periods, and an incorrect taxpayer SSN or EIN. Check each point before you scan the pages.
What to Put on the Cover Page and Each Page
A short cover page helps. Write "Form 2848" or "Form 8821", the taxpayer's name, the representative's or designee's name and phone number, and the total number of pages, including the cover page. Do not write a full Social Security number on the cover page, because it is the page anyone near the fax machine can read. You can make a cover page in the free builder on our home page, and it is added as page 1.
Number the pages, for example 2 of 4, and write the taxpayer's name at the top of each page in case the pages print out of order. Scan in black and white so that signatures and dates are easy to read.
Fax your Form 2848 or 8821, $2.99
How to Send It, What It Costs and Your Record
Open OverseasFax on your phone or from a computer, select United States, and type all 10 digits of the CAF fax number, for example 8552147519, with no leading 1. The +1 is added for you, a typed 1 at the start is removed, and the pay button turns on only when 10 digits are entered. The guide to fax number formats explains how to read numbers written in other ways.
The price is $2.99 for up to 3 pages and $0.99 for each extra page. A cover page plus three pages is 4 pages, which comes to $2.99 + $0.99 = $3.98. There is no account to create, and nothing is printed on your document. Delivery usually takes a few minutes, and you then receive a confirmation email showing the destination number, the page count and the time in US Eastern Time, which is your record of exactly when it was sent.
If the fax cannot be delivered, the full amount goes back to your card automatically. Check the number against the chart and send again. The IRS does not fax back a confirmation for these forms, but if any office needs to fax something to you, our sister service GetAFax.com gives you a private US fax number for 24 hours for $5, for up to 30 pages, and faxes arrive in your email as a PDF. Other IRS forms and their numbers are listed in how to fax the IRS and in the US fax guide.
Why send it here
One price for the whole fax, shown before you pay, and nothing added at checkout.
Nothing is printed on your document. It arrives exactly as you uploaded it.
If it cannot be delivered, the money goes back to your card without you asking.
It works from anywhere in the US, in any browser, with no account.
Frequently Asked Questions
How much does it cost to fax Form 2848 to the IRS CAF unit?
Is the IRS online upload for Form 8821 free, and why would I fax instead?
I live in Arizona but my CPA is in New York, which CAF fax number does my Form 2848 go to?
My client lives in Georgia, which IRS fax number gets her Form 8821?
Which CAF unit handles a Form 2848 for someone in Wisconsin?
Do Louisiana and Arkansas taxpayers fax Form 2848 to Memphis or to Ogden?
I checked line 4 on Form 2848 for a specific use, do I still fax it to the CAF unit?
Can my husband and I put both of our Form 2848s in one fax to the IRS?
I already faxed my Form 8821, should I also upload it online to be safe?
How do I type the CAF fax number 855-214-7519 into the fax box?
Is 855-214-7522 a toll-free number?
What is the CAF fax number for a taxpayer in Puerto Rico or Guam?
Is 267-941-1017 the IRS fax number for power of attorney forms?
Will the CAF unit fax me something to show my Form 8821 was recorded?
My CPA faxed my Form 2848 last week and the IRS still cannot see it, is that normal?
What record do I get after I fax Form 8821 to the IRS?
My fax to the Memphis CAF unit did not go through, what now?
Does my representative have to sign Form 2848 in ink before I fax it?
Why did the IRS reject my Form 8821?
Can I write All years on Form 2848?
What does the IRS CAF unit actually do with my Form 2848?
What should the cover page say when I fax a power of attorney to the CAF unit?
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