IRS FAQ: Material Advisor Disclosure Statement Transmission Temporarily Allowed by Fax (IRC §6111)

Form 8918, Material Advisor Disclosure Statement, may now be accepted via fax to 844-253-5607 until further notice, the IRS posted to its website October 22. The temporary procedure for fax transmission of Form 8918 is described on IRS.gov in Q&A format. The IRS states that every material advisor reportable transaction must file Form 8918 and defines who is and may be a material advisor. All Forms 8918 must be signed before submission, the IRS stated. Previously mailed forms during 2020 should not be faxed for second submission, the IRS noted. No fax confirmation or receipt will be provided, but ...