Fax Form 8023 — Section 338 election

Form 8023 is faxed to 844-253-9765 (per IRM 4.50.5, the OTSA intake). The purchasing corporation files it to make a section 338 election for a qualified stock purchase — a deadline-critical filing where a dated fax transmission report matters.

Related filing: the target corporation whose control was acquired may separately owe Form 8806 — also a fax filing, covered on its own page.

Fax Form 8023 now — $2.49

Where this form faxes

ScenarioIRS fax number
Section 338 elections (OTSA)844-253-9765

IRS fax numbers change without notice. We re-verify our routing table against the current IRS form instructions, and the exact number your document was sent to is printed on your transmission report.

Numbers last verified against IRS sources: 2026-07-19 · Official IRS source

Deadline

By the 15th day of the 9th month after the acquisition-date month. A missed 338 election is generally irrevocable relief territory — file early.

Frequently asked questions

To 844-253-9765, per IRM 4.50.5. Verify against the current Form 8023 instructions before relying on it — your transmission report shows the exact number we used.

Form 8023 must be filed by the 15th day of the 9th month following the month of the acquisition date. A dated fax report is clean evidence of timely filing.

They often travel together: 8023 is the purchaser's section 338 election, while Form 8806 is the target corporation's information return reporting the acquisition of control. Both are fax filings.

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