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of 8821/2848’s

Exception:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

The only method for accepting electronic signatures on the Form 2848 and Form 8821 is through the Taxpayer Digital Communication (TDC) online platform. See IRM 21.3.7.1.6, Taxpayer Digital Communication (TDC) CAF Overview for more information.

The filing of original tax returns via fax is only allowed:

As part of a return perfection process (e.g., secure missing schedule or missing signature) initiated by the IRS.

As part of a return in post-filing/non-filing activity.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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