In response to recommendations from tax professional organizations, the IRS expanded the list of documents and information it will accept via fax. The changes aim to reduce the burden on taxpayers and practitioners and shorten the time it takes to resolve tax inquiries and cases. 

 

The new fax guidelines apply only to taxpayers and their representatives who are engaged in an on-going contact with the IRS, such as an examination or resolving questions about tax returns that are being processed. The fax can only take place after a discussion with the IRS employee who is requesting the information.
 
The guidelines are applicable to all divisions and cover operations related to income tax, employment tax, excise tax, estate tax, gift tax, and generation skipping tax, as well as tax exempt and employee plans determinations.

 

While the IRS has previously accepted forms via fax in limited situations (such as 1120-S elections and Powers-of-Attorney) the new guidelines permit an expanded number of forms and other types of documentation to be submitted by fax in the course of many return related inquiries.

 

The new guidelines are available on IRS.gov under "Tax Professional."