The IRS publishes no fax number for Form 8832. It goes by mail, to the office for the state of the principal business. Certified mail gives you proof of when you sent it.
- Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999
- Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin
- Department of the TreasuryInternal Revenue ServiceOgden, UT 84201
- Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming