Fax Form 8918 — Material Advisor Disclosure Statement
Form 8918 goes to the Office of Tax Shelter Analysis by fax at 844-253-5607. Material advisors to reportable transactions file it on a quarterly clock, and OTSA sends no receipt — the fax log is your evidence.
Penalties for late or incomplete disclosure start at $50,000, so keep the transmission report with the reportable transaction number (RTN) letter you receive back.
Fax Form 8918 now — $2.49Where this form faxes
| Scenario | IRS fax number |
|---|---|
| Material advisors (OTSA) | 844-253-5607 |
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 last day of the month following the end of the calendar quarter in which you became a material advisor.
Frequently asked questions
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