Until further notice, the IRS is implementing the temporary procedure described below for fax transmission of Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases. The IRS will now accept taxpayers' completed Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases, via fax to 844-253-9765. Alternatively, Form 8023 may be mailed to IRS at the address provided in the Instructions to Form 8023. Important note: The above fax number is not for general use; taxpayers should not use this for anything besides Form 8023 (and accompanying materials). Other submissions received via this fax number will not be processed. Send only one Form 8023 per fax. File size limitation – A maximum of 100 pages can be faxed to the fax number listed above. This temporary procedure is in effect until further notice. 1. How was Form 8023 submitted to the IRS prior to this change? Previously, taxpayers mailed the paper Form 8023 to the IRS. 2. If I previously mailed in my Form 8023, can I now fax it to 844-253-9765? No. If you mailed the paper Form 8023 in the 2021 calendar year, you should not fax a second copy. 3. Will the IRS accept Form 8023 without signature? No. You must sign Form 8023 before faxing it to the IRS. 3. Will the IRS provide a fax confirmation or receipt? No. The IRS will not provide a fax confirmation of receipt of Form 8023. Please check your fax transmission log to verify that all Form 8023 pages were sent. Keep a copy of your fax transmission log as your confirmation of receipt. 4. Where can I go for more information on Form 8023, Elections Under Section 338 for Corporations Making Qualified Stock Purchases? Refer to the Instructions for Form 8023. 5. What should I include on the fax cover sheet? The fax coversheet should include the following: Subject: Form 8023 Sender's name, title, phone number, address Taxpayer's name Date Number of pages faxed (including cover sheet) Do not include sensitive information on the cover sheet, such as Employer Identification Number or Social Security number.