Faxing Forms 2848 and 8821 to the CAF Unit
The Centralized Authorization File (CAF) Unit records powers of attorney and tax information authorizations. It accepts Forms 2848 and 8821 by fax, and the right number depends on where the taxpayer lives: the Where To File chart in the current form instructions lists the Memphis, Ogden and international fax numbers. Check that chart each time, as the IRS has changed the numbers before.
The IRS also takes both forms online through its Submit Forms 2848 and 8821 Online service. If you have an IRS online account, that route is usually faster. Fax remains the common choice for tax professionals sending a batch, or for taxpayers who prefer not to create an account.
What to put on the cover
- Attention: CAF Unit, or the unit or employee named on your notice.
- Taxpayer name, exactly as on the return.
- Last four digits of the SSN or EIN. The full number is already on the form, so there is no need to repeat it on a page anyone at the machine can read.
- Form number and tax years or periods, for example 2848 for 2023 to 2025.
- The notice or letter number (CP2000, CP14, LTR 525) if you are responding to correspondence.
Send one taxpayer per fax where you can. Several authorizations in one transmission are easy to separate, but a missing page from one can hold up all of them.
Responding to an IRS notice by fax
Only fax a response if the notice gives a fax number or an IRS employee asks for it. Put the notice number and the response deadline in the message, include a copy of the notice itself as the first page after the cover, and keep the transmission confirmation, which shows you responded on time.
Frequently asked questions
What is the CAF Unit fax number?
It depends on the taxpayer's state. The current Form 2848 and Form 8821 instructions have a Where To File chart with the Memphis, Ogden and international fax numbers. Use the number from the latest instructions, since the IRS updates them.
Do I need a cover sheet to fax Form 2848?
The IRS does not require one, but a cover sheet that says Attn: CAF Unit and lists the taxpayer, form and tax years helps the fax get to the right desk and makes the page count clear.
Should I put my full Social Security number on the cover sheet?
No. Use the last four digits only. The full SSN or EIN is on the form itself, and a cover sheet is the page most likely to be seen by someone other than the intended reader.
Can I fax the IRS from my computer?
Yes. Fill in this cover sheet, attach the signed form as a PDF or photo, and choose Fax it now. The fax costs $2.99 with no subscription, and you can see when it is delivered.
