IRS Form 8023 (Elections Under Section 338 for Corporations Making Qualified Stock Purchases) Fax Number
在哪里以及如何传真8023形式？
8023表格是公司重组期间使用的专门IRS文件。它是公司进行特定类型重组时使用的正式选择工具，有助于定义这些交易在联邦税务上的处理方式。
什么是国税局表格8023 ？
IRS 8023表格，即“根据第338条对进行合格股票购买的公司进行的选择”，供公司根据国内税收法第338条进行选择时使用。这允许购买公司将目标公司的股票收购视为出于税务目的的资产收购。这可能会导致目标资产的成本基础提高，从而可能导致更高的折旧或摊销扣除额。
美国国税局表格8023传真号码
Form 8023 has one nationwide, toll-free fax number.
- 844-253-9765: All U.S. states and territories
The IRS asks that you send only one Form 8023 per fax, that the fax not exceed 100 pages, and that the form be signed before you fax it. No fax confirmation or receipt is issued, so keep your fax transmission log as proof of delivery.
How to Fax Your Form 8023 Election to the IRS
Section 338 elections are time-sensitive and irrevocable, once your Form 8023 reaches the IRS, there's no walking it back. Fax.Plus delivers your signed election the same day, with a timestamped confirmation you can rely on as proof if the strict, acquisition-date-based deadline is close.
Fax From Computer
Fax From Mobile
你为什么需要一份国税局表格8023 ？
提交8023表格对于选择第338条处理方式是必要的，该处理方式允许将股票收购视为目标公司出售其资产然后被回购。这种选择可以提供战略性的税务优势，例如：
- 目标公司资产的成本基础增加（成本提高）
- 买方更高的折旧/摊销扣除额
- 与交易结构的经济现实潜在一致
Form 8023 has a strict, unforgiving deadline: the 15th day of the 9th month after the acquisition date. Miss it, and the opportunity to make the Section 338 election is generally lost, the stock purchase then gets taxed as an ordinary acquisition without the basis step-up.
谁需要填写 IRS 表格8023 ？
通过合格的股票购买获得另一家公司控制权（通常是80％或以上的投票权和价值）的公司，如果打算进行第338条选择，可能需要提交8023表格。该表格可以由以下任何一方提交：
- 购买公司，或
- 如果是包括购买公司在内的合并集团的一部分，则由共同母公司提交。
Can a Section 338 election be revoked once it's made?
No. Once a valid Section 338 election is filed on Form 8023, it's irrevocable. That's a separate issue from missing the original filing deadline, which is a different problem with its own limited relief process, treat the decision to elect as permanent before you file.
Do I need to file anything besides Form 8023?
Yes. Form 8883, Asset Allocation Statement Under Section 338, reports how the deemed sale price is allocated across the target's assets. You must still file Form 8023 by its deadline even if you don't yet have every detail needed for Form 8883, and Form 8883 itself gets attached to the relevant income tax return, it isn't faxed together with Form 8023.
Who has to sign Form 8023 for a section 338(h)(10) election?
For a 338(h)(10) election, Form 8023 must be filed jointly by the purchasing corporation and the common parent of the selling consolidated group (or the selling affiliate). If the target is an S corporation, every S corporation shareholder must sign, including any shareholder who isn't selling their shares.
Are there any restrictions on faxing Form 8023 to the IRS?
Yes. Send only one Form 8023 per fax, and the total can't exceed 100 pages. The form must be signed before you fax it, and the IRS doesn't send a confirmation or receipt, so keep your fax transmission log as your proof of delivery. The number is dedicated to Form 8023 only, anything else sent to it won't be processed.
Is there any relief if I miss the Form 8023 deadline?
Limited relief exists under Revenue Procedure 2003-33: if all required parties can make the representations it specifies, the IRS grants an automatic extension under Treasury Regulation section 301.9100-3, but only if you request it within 12 months of discovering the missed election. It isn't guaranteed and doesn't cover every situation, so it's not something to plan around in advance.
Section 338 elections rarely happen in isolation. Here's what else comes up around corporate acquisitions, IRS filings, and time-sensitive tax elections that need to reach the IRS fast.
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