Searching for a Form 8832 fax number? There isn't one. The Entity Classification Election is mail-only — no fax line and no e-file channel exist. Mail it to the Kansas City or Ogden service center listed in the current instructions for your state.
Related filings often CAN be faxed: Form 2553 (S-corp election, which itself counts as a classification election for an eligible entity), Form SS-4, and the foreign-owned DE package 5472+1120.
The chosen effective date can be up to 75 days before or 12 months after filing.