📑 Where to Fax Form 8806 (Fax-Only Filing)

Fax Form 8806 to the IRS, $2.99

Form 8806 Is Filed by Fax Only

Form 8806, the Information Return for Acquisition of Control or Substantial Change in Capital Structure, has a single filing route: fax to 844-249-6232. The IRS states that the form can no longer be mailed. There is no mailing address to fall back on.

That makes Form 8806 unusual among IRS forms. For most, fax is one option among several. Here it is the only one, so a corporation or its adviser abroad needs a way to send a US fax reliably and on time.

For every other IRS form and its fax line, see our guide to faxing the IRS.

Form 8806 Deadline

Form 8806 is due within 45 days after the transaction, or by January 5 of the following year if that date is earlier. For most of the year the 45-day count decides. Late in the year, January 5 takes over.

An example: a transaction on December 20. Forty-five days later is February 3, but January 5 comes first, so the form is due January 5. A transaction on June 1 is simply due 45 days later, in mid-July. Count the days yourself from the transaction date and fax a few days ahead.

Fax Form 8806 to the IRS, $2.99

The Late Filing Penalty

The penalty for filing late is $500 for each day the form is late, up to $100,000, unless there is reasonable cause. Because there is no mail route, "I posted it on time" is not available as an answer. The fax is the filing, which is why sending early and keeping the confirmation both matter.

If a fax fails, you are refunded automatically and can resend at once. Do not wait until the last day: a busy line on the due date is not a problem you want to be solving across a time difference.

How to Fax Form 8806 From Outside the US

844-249-6232 is a US toll-free number. Select United States and type 8442496232: 10 digits, no leading 1, no spaces. Upload the signed form as a PDF, up to 10 files and 100MB in one fax, check the price and pay. Our guide to faxing a US number explains the format.

The price is $2.99 for up to 3 pages, then $0.99 per extra page. A 3-page fax, such as a cover sheet and the form, is $2.99; at 5 pages it is $4.97. No account, nothing printed on your pages, and an automatic refund on failure.

Fax Form 8806 to the IRS, $2.99

Cover Sheet and Pages

Start with a cover sheet: the corporation's name and EIN, "Form 8806," the transaction date, the contact person's name, phone and email, and the page count. Then the signed form and any attachments the form's instructions call for, each page labeled with the corporation's name and EIN.

Scan in black and white at good resolution and check every page on screen before sending. Fax is sent in black and white, so faint pencil or light blue ink can vanish. If you need an EIN for the corporation first, see getting an EIN from abroad. If the corporation has made an S election, our Form 2553 guide has those fax numbers.

Why Form 8806 Faxes Fail

Four causes cover nearly every failed or unusable Form 8806 fax. A leading 1 typed in. Select United States and enter 8442496232, ten digits, not eleven. A busy line on the due date. Send days ahead, not hours. Pages that do not read. Light ink, pencil and dark phone photos can turn grey or blank in black and white, so send a clean PDF scan. A number from an old note. Copy 844-249-6232 from the IRS page for Form 8806, and ignore any older paperwork that mentions mailing the form, since the IRS now says it can no longer be mailed.

A failed fax costs nothing: the payment goes back to your card automatically. If you are also dealing with other IRS paperwork for the same company, such as Form 5472 or a Form 2848 for your adviser, each has its own fax number.

Fax Form 8806 to the IRS, $2.99

Your Record of the Fax

The confirmation email shows the IRS number, the page count and the exact time the fax went through, in US Eastern Time. Since fax is the only way to file Form 8806, that email is your record of exactly when it was sent. Save it with a copy of the faxed pages for the corporation's records.

If the IRS or an adviser needs to fax something back and you have no fax line abroad, our sister service GetAFax.com gives you a US fax number for 24 hours for $5, and faxes arrive in your email.

Frequently Asked Questions

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