🇺🇸 Where to Fax Form 2848 and Form 8821: IRS CAF Fax Numbers
📅 Updated November 2026 · 🌍 Send from any country
✦ Quick Answer
Form 2848 and Form 8821 go to the IRS CAF unit for the state where the taxpayer lives: Memphis at 855-214-7519 or Ogden at 855-214-7522. Taxpayers in a foreign country, a US territory or at an APO/FPO address use the International CAF Team at 855-772-3156, or 304-707-9785 from outside the United States. A faxed form needs a handwritten signature. Select United States, type the 10 digits, and pay $2.99 for up to 3 pages. Delivery usually takes a few minutes, you get a confirmation email with the number, page count and time, and you are refunded automatically if it fails.
Fax Form 2848 to the IRS, $2.99
The CAF Fax Numbers by State
The Form 2848 instructions carry a Where To File Chart, and the Form 8821 instructions use the same one. Find the taxpayer's state, then fax the unit on that row. The IRS notes that these numbers may change without notice, so check the current instructions on the day you send.
| CAF unit | Fax number | Who uses it |
|---|
| Memphis | 855-214-7519 | AL, AR, CT, DE, DC, FL, GA, IL, IN, KY, LA, ME, MD, MA, MI, MS, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA and WV |
| Ogden | 855-214-7522 | AK, AZ, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WI and WY |
| International CAF Team (Philadelphia) | 855-772-3156, or 304-707-9785 from outside the US | A foreign country, Puerto Rico, Guam, US Virgin Islands, American Samoa, Northern Mariana Islands, APO/FPO, or otherwise outside the US |
The rule: the chart goes by where the taxpayer lives, not where the representative works. A CPA in New Jersey with a client in Dubai faxes the International CAF Team, not Memphis.
Fax, Online or Mail
There are three ways to get the form to the CAF unit. The IRS online option is IRS.gov/Submit2848 (and IRS.gov/Submit8821 for Form 8821). It needs a Secure Access account, and it is the only route for a form signed electronically.
Fax is the route for a paper form signed by hand. It reaches the unit in minutes and gives you a confirmation email with the exact time it went through. Mail also works; the mailing address for each unit sits next to its fax number in the instructions. For other IRS forms and notices, our guide to how to fax the IRS lists the right number for each one.
Fax Form 2848 to the IRS, $2.99
The Handwritten Signature Rule
This is where most faxed authorizations go wrong. A Form 2848 or 8821 signed electronically may only be submitted online, so an e-signed form cannot be faxed. If you fax it, every signature on it must be handwritten in ink: print the form, sign it with a pen, then scan it.
On Form 2848 the taxpayer signs, and the representative completes and signs the declaration section. Scan the signed pages at 300 DPI or higher in black and white so the signatures stay readable after fax compression.
Form 2848 or Form 8821
Form 2848 is a power of attorney. It lets an eligible representative, such as a CPA, enrolled agent or attorney, act for you before the IRS on the matters and years you list. Form 8821 is a tax information authorization. It lets a person or firm receive and inspect your tax information, but not represent you.
Both go to the same CAF fax numbers. If you are not sure which one your case needs, ask your tax professional before you sign.
Fax Form 2848 to the IRS, $2.99
What a CAF Number Is
A CAF number is a unique nine-digit number the IRS assigns to a representative. It identifies them in the Centralized Authorization File, which is where your Form 2848 or 8821 is recorded. It is not authority to practice before the IRS. Your representative enters their CAF number on the form, and the Form 2848 instructions explain what to enter if they do not have one yet.
Every CAF number is a US number. On OverseasFax, select United States and type the 10 digits with no leading 1 and no spaces: Memphis is entered as 8552147519, Ogden as 8552147522. Our guide to faxing a US number explains the format in more detail.
A cover page is optional. If you add one, keep it to one page: the taxpayer's name, "Form 2848" or "Form 8821", the representative's name, the number of pages and a contact email. Send the signed form pages in order, and do not mix other IRS correspondence into the same fax.
Fax Form 2848 to the IRS, $2.99
Sending From Outside the United States
If you live abroad, your fax goes to the International CAF Team at 855-772-3156, or 304-707-9785 when you are sending from outside the United States. OverseasFax runs in any browser, so you can send from any country with no fax machine and no account. For other account questions from abroad, see our guide to the IRS international fax line.
Cost, Confirmation and Timing
A US number is in our first price tier: $2.99 for up to 3 pages, then $0.99 per extra page. A signed Form 2848 with a cover page usually fits in the base price. Two authorizations with a cover page, 5 pages in all, come to $4.97. You see the price before you pay, and if the fax cannot be delivered the money goes back to your card automatically.
Your confirmation email records the destination number, the page count and the time in US Eastern Time. Keep it as your dated record that the fax went through until your representative confirms the authorization is on file. There is no single filing deadline for Form 2848 itself, but if you are answering an IRS notice, send the authorization early enough for your representative to act by the date on that notice.
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. Send from any country, in any browser, with no account.
Frequently Asked Questions
Cost and what you get
What does it cost to fax Form 2848 from abroad?
$2.99 for up to 3 pages from any country, because the IRS CAF fax numbers are US numbers. A signed Form 2848 with a cover page usually fits in that. Extra pages are $0.99 each, so a 5-page fax is $4.97.
Is there a cheaper way to fax Form 2848?
OverseasFax charges $2.99 for up to 3 pages and $0.99 for each extra page, from the US or any other country, with no account, no subscription and nothing added at checkout. Free fax services do exist, but they usually cap the number of pages and print their own advertising on the cover page, which you do not want on an IRS form.
Can I fax Form 2848 for free?
Free fax services generally limit you to a few pages and add their own advertising to the cover page. For a power of attorney the IRS has to read and record, a clean fax with a timestamped confirmation for $2.99 is the safer choice.
Sending a fax
How do I fax a power of attorney to the IRS?
Fax Form 2848, signed by hand, to the CAF unit for the taxpayer's state or to the International CAF Team. Upload the scanned PDF on OverseasFax, select United States, type the 10-digit number and pay $2.99 for up to 3 pages.
Can I fax Form 2848 to the IRS from outside the United States?
Yes. From a foreign address, a US territory or an APO/FPO address, Form 2848 goes to the IRS International CAF Team at 855-772-3156, or 304-707-9785 if you are sending from outside the United States. Sign it by hand, select United States on OverseasFax, type the 10 digits and pay $2.99 for up to 3 pages.
Can I sign Form 2848 electronically and fax it?
No. A Form 2848 signed electronically may only be submitted online at IRS.gov/Submit2848. If you fax it, it needs a handwritten signature: print it, sign it with a pen, scan it, then fax it.
Can I sign Form 8821 electronically?
Yes, but only if you submit it online at IRS.gov/Submit8821, which needs a Secure Access account. An electronically signed Form 8821 cannot be faxed; a faxed Form 8821 needs a handwritten signature.
Who signs Form 2848 before faxing?
You sign as the taxpayer, and your representative completes and signs the declaration section of Form 2848. Every signature on a faxed copy must be handwritten, because an electronically signed form can only go through IRS.gov/Submit2848.
I live abroad and my CPA is in the US. Who faxes the form?
Either of you can, once the handwritten signatures are on it. It goes to the International CAF Team at 855-772-3156, or 304-707-9785 from outside the United States, because the chart goes by where the taxpayer lives. If you send it, forward your confirmation email to your CPA.
Why not just use the IRS online Submit Forms 2848 tool?
Use it if you can. IRS.gov/Submit2848 needs a Secure Access account, and it is the only route for an electronically signed form. If you cannot set up that account, or you already have a paper form signed by hand, fax works from any country in a few minutes.
Where do I mail Form 2848?
To the CAF unit address listed next to your fax number in the Form 2848 instructions. Use the row for the taxpayer's state, or the International CAF Team row if the taxpayer lives abroad. Fax is faster: it usually arrives within a few minutes.
Can I fax Form 2848 from my phone?
Yes. OverseasFax works in any phone browser: upload the scanned, hand-signed form, select United States, type the 10-digit CAF number with no leading 1, and pay. No app, no account and no fax machine.
What resolution should my scanned 2848 be?
300 DPI or higher, in black and white. Fax compresses images, and the signatures are the part the IRS has to read, so check the scan on your own screen before you send it.
Can one Form 2848 cover multiple tax years?
Yes, the form has a section where you list each tax matter, form number and year or period it covers. List them clearly; the Form 2848 instructions explain the wording the IRS expects, and your representative will know what your case needs.
Is there a deadline for filing Form 2848?
There is no single deadline for the form itself; you file it when you need someone to represent you. If you are answering an IRS notice, the date on that notice is the one to watch, so send the authorization early enough for your representative to act.
Fax numbers and format
What is the IRS POA fax number in 2026?
It depends on where the taxpayer lives: Memphis 855-214-7519, Ogden 855-214-7522, or the International CAF Team at 855-772-3156 (304-707-9785 from outside the United States). These come from the Form 2848 instructions, which say the numbers may change without notice.
What is the IRS International CAF Team fax number?
855-772-3156, or 304-707-9785 from outside the United States, according to the Form 2848 instructions. The team is in Philadelphia and handles authorizations for taxpayers in a foreign country, US territories and APO/FPO addresses.
Where do I fax Form 2848 if I live in Texas or California?
Ogden, at 855-214-7522. Ogden handles Form 2848 and Form 8821 for AK, AZ, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WI and WY.
What is the CAF fax number for New York, New Jersey or Florida?
Memphis, at 855-214-7519. Memphis handles Form 2848 and Form 8821 for AL, AR, CT, DE, DC, FL, GA, IL, IN, KY, LA, ME, MD, MA, MI, MS, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA and WV.
I'm a CPA in Ohio and my client lives in Dubai. Which CAF fax number do I use?
The International CAF Team at 855-772-3156, or 304-707-9785 from outside the United States. The chart goes by where the taxpayer lives, not where the representative works, so a client abroad means the international number.
Does Form 8821 go to the same international fax number as Form 2848?
Yes. The Form 8821 instructions use the same chart: Memphis 855-214-7519, Ogden 855-214-7522, and the International CAF Team at 855-772-3156, or 304-707-9785 from outside the United States.
Do domestic US filers use the same fax number?
No. Taxpayers in the 50 states and DC use Memphis at 855-214-7519 or Ogden at 855-214-7522, depending on the state. The International CAF Team at 855-772-3156, or 304-707-9785 from abroad, is for foreign addresses, US territories and APO/FPO.
Do the Form 2848 CAF fax numbers change, and how do I verify the current one?
They can. The Form 2848 instructions say the numbers may change without notice. Open the Where To File Chart in the current instructions at irs.gov/instructions/i2848 and match the number for the taxpayer's state, or the international number, before you send.
Do I type the 1 before the CAF fax number?
No. Select United States and type the 10 digits only, for example 8552147519 for Memphis. The country code is added for you, and an extra 1 makes 11 digits, which fails.
What is the IRS CAF phone number?
This page lists only the CAF fax numbers from the Form 2848 instructions; check those instructions or IRS.gov for current phone contacts. If you are outside the United States, the IRS international taxpayer service line is 267-941-1000 (not toll-free), Monday to Friday, 6 a.m. to 11 p.m. Eastern.
Receiving a reply
Will the IRS fax me a reply about my Form 2848?
Do not expect one by fax. If an IRS office does ask to fax you something, our sister service GetAFax.com gives you a US fax number for 24 hours for $5, and anything received arrives in your email.
Delivery, proof and safety
Does the IRS confirm receiving my 2848?
Do not count on an IRS acknowledgment. Your OverseasFax confirmation email is your dated record that the fax went through, with the destination number, page count and time. Your representative can check with the IRS once the authorization is recorded.
How long does the IRS take to process a faxed Form 2848?
There is no processing time we can confirm, so ask your representative to check the CAF record before relying on it. The fax itself usually arrives within a few minutes, and your confirmation email shows exactly when it went through.
What happens if my fax to the International CAF Team fails?
You are refunded automatically, and you can send it again right away. A failed fax is usually a busy line or a mistyped number, so check that you entered 10 digits with no leading 1 and that the number matches the current Form 2848 instructions.
Is it safe to fax a power of attorney through OverseasFax?
The fax goes point to point to the number you enter and the file is deleted from our servers once it has gone. Nothing is printed on your document and there is no account. The main risk is a wrong number, so match it to the current Form 2848 instructions.
More questions
What is the difference between Form 2848 and Form 8821?
Form 2848 is a power of attorney: an eligible representative can act for you before the IRS. Form 8821 only lets a person or firm receive and inspect your tax information, with no right to represent you. Both use the same CAF fax chart.
What is a CAF number and does my accountant need one?
A CAF number is a unique nine-digit number the IRS assigns to a representative. It identifies them in the Centralized Authorization File, but it is not authority to practice before the IRS. Ask your representative for theirs; the Form 2848 instructions explain what to enter if they do not have one yet.
How does my representative get a CAF number from the IRS?
The IRS assigns it to the representative. The Form 2848 instructions explain what your representative enters on the form if they do not have a CAF number yet. The number identifies them in IRS records but does not give authority to practice.
Can non-US citizens file Form 2848?
Yes. Any taxpayer with a US tax matter, including nonresident aliens and foreign owners of US entities, can authorize a representative with Form 2848. The form asks for your taxpayer identification number, such as an SSN, ITIN or EIN.
Does Form 2848 give my accountant control of my refunds or bank account?
No, it does not give access to your bank account. Form 2848 authorizes representation before the IRS for the matters you list. The instructions explain what a representative can and cannot do, including limits on refund checks, so read that part before you sign.
How do I revoke a Form 2848 from abroad?
Follow the revocation steps in the Form 2848 instructions, which explain how to mark and send a revocation using the same Where To File Chart. From abroad that means the International CAF Team at 855-772-3156, or 304-707-9785 from outside the United States.
My foreign-owned LLC has a US accountant. Do I still file 5472 myself?
The filing still has to be made, whoever prepares it. Form 2848 or 8821 lets the accountant deal with the IRS, and many owners have them submit Form 5472 too, which is faxed to 855-887-7737 or mailed. Our Form 5472 guide covers the details.
Is this page legal or tax advice?
No. This page explains where and how to fax Form 2848 and Form 8821. Whether you need a 2848 or an 8821, and which matters and years to list, are questions for your tax professional, and the current IRS instructions control over anything written here.
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📖 Fax Form 2848 or 8821 to the IRS CAF Unit
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