IRS Form 8023 fax number (section 338 election)

Where to fax Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases, to the IRS.

Verified October 22, 2026Checked against Instructions for Form 8023 (Rev. October 2023), Where To File.

IRS Form 8023 fax number (section 338 election): which number to use
Who uses it	Office	Fax
Form 8023 and its attachments only	IRS electronic fax for Form 8023 (toll-free)	844-253-9765

Before you fax

Only Form 8023 and related attachments: other items sent to this number are not processed.
The cover sheet should show the subject (Form 8023), the sender's name, title, phone number and street address, the date and the number of pages. Do not put an EIN or SSN on the cover sheet.
A fax may not exceed 100 pages.

Last verified October 22, 2026

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