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IRS · Form 2848 and 8821

Fax Form 2848 to the IRS: the fax numbers and how not to get it rejected

Updated September 2026

Form 2848 is what lets an accountant or attorney speak to the IRS on your behalf. Without it the IRS will not discuss your file with anyone but you, which is a problem if you live abroad and the IRS only calls U.S. numbers.

Which fax number is yours

The IRS routes Form 2848 to one of three CAF units by where the taxpayer is located. Sending it to the wrong unit is the most common reason a power of attorney never shows up in the system.

Foreign address, APO/FPO, Puerto Rico, Guam, U.S. Virgin Islands, American Samoa, Northern Mariana Islands
855-772-3156

From outside the United States use 304-707-9785 instead. This is the row that applies to most foreign owners of a U.S. LLC. By mail: Internal Revenue Service, International CAF Team, 2970 Market Street, MS: 4-H14.123, Philadelphia, PA 19104.

Alabama, Arkansas, Connecticut, Delaware, DC, 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

Memphis CAF Unit. By mail: 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

Ogden CAF Unit. By mail: 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201.

2848 or 8821? They are not the same

FormWhat it givesUse it when
2848Full representation. The person can argue your case, sign certain documents and receive notices.You want a CPA, EA or attorney to actually handle a problem.
8821Access to information only. The person can see your file but cannot act for you.You only need someone to pull transcripts or verify what the IRS has on record.

An important limit: only a CPA, enrolled agent, attorney or a few other categories can be named on Form 2848. A bookkeeper or a formation service usually cannot. Anyone can be named on Form 8821.

The signature must be handwritten. A faxed Form 2848 with a typed name or a pasted image signature gets rejected. Print it, sign it in ink, scan it at 300 DPI. Both you and the representative sign, and both dates matter.

Why these get rejected

How long it takes

Processing a faxed Form 2848 into the CAF system commonly takes several weeks, and the IRS has run long backlogs on this. Two consequences worth planning for: send it well before you need it, and keep your transmission receipt, because that receipt is what lets your representative argue the authorization was filed on a given date.

If you are answering a deadline

When a notice has a 30-day clock, do not wait for the 2848 to be processed before replying. Answer the notice yourself on time and let the authorization catch up. See how to answer an IRS notice by fax.

Send it and receive the confirmation in one place

FaxFast gives you a real U.S. fax number in about two minutes. Send the signed PDF, keep the dated receipt, and receive anything the IRS sends back as a PDF in your email.

Get my fax number

FaxFast is not affiliated with the Internal Revenue Service. Fax numbers were checked against the IRS Instructions for Form 2848 "Where To File Chart" in September 2026; confirm them on irs.gov before sending, as the IRS changes them without announcement.