Note: The Instructions for Form 8821 begin on the
next page.
The International CAF Team Fax Number for Filing Form 8821 Has Changed.
The fax number for filing Form 8821 with the IRS if it is sent from outside the United
States has changed for all APO and FPO addresses, American Samoa, nonpermanent
residents of Guam or the U.S. Virgin Islands, Puerto Rico (or if excluding income under
Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing
Form 2555, 2555-EZ, or 4563.
The new fax number is
267-466-1017
if faxing from outside of the United States. The
previous fax number of 267-941-1017 is no longer in service. The fax number if
sending from within the United States remains the same (855-772-3156).