As of September 2014, PayPal has two different fax numbers, (402) 537-5732 and (443) 921-1996. The first fax number is for those who wish to close the account of a deceased relative.
The estate executor must fax a cover sheet that includes the deceased account holder's name, account information and proof of death. The second fax number is for those who need to dispute a purchase or other type of transaction performed through PayPal. One must include all details about the transaction, the reason for the dispute, and the information of the person or business that the dispute is against.