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 — $2.49

Where this form faxes

ScenarioIRS 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.

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

To 844-253-5607 (OTSA). This number comes from a secondary source — verify it against the current Form 8918 instructions before filing; the exact number used is printed on your report.

OTSA issues a reportable transaction number by letter, but doesn't acknowledge the fax itself — retain the transmission report as proof of timely disclosure.

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