As Wray Rives points out in his answer, form 8962 must be attached to your return and cannot be sent in by fax. And certainly not by email. The IRS does not accept email.However, if and only if you first (a) failed to file form 8962 with your form 1040 (b) received a Letter 012C from the IRS asking you to complete form 8962 and send it in with a copy of your form 1095-A, and (c) and the letter you received provides a fax number, then you should fax it to the number they provided on the letter, attention to: ICO Rejects Team, along with anything they asked for including signatures and a cover sheet with all of the information they asked for including the batch number, control number, name, social security number, and tax period (year). Itu2019s not a universal fax number, as they have several, so you should only send it to the fax number you were given on your letter.