Where to Send Form 8802: IRS Addresses and Fax Number
Learn the correct procedure for submitting IRS Form 8802. This guide provides the official mailing addresses, fax number, and details for a successful application.
Form 8802, Application for United States Residency Certification, is the document used to request Form 6166 from the Internal Revenue Service. Form 6166 serves as proof of U.S. residency for federal tax purposes. This certification is required by residents to claim income tax treaty benefits and certain other tax advantages when dealing with foreign countries.
Assembling Your Application Package
A user fee must be paid for each Form 8802 submitted. The fee is $85 for individual applicants and $185 for all other entities, such as corporations or partnerships. This fee is required regardless of how many countries or tax years are included on a single form.
Payment can be made by a check or money order payable to the “United States Treasury” and mailed with the application. You can also pay online through the Pay.gov website. If paying online, you must upload a copy of your completed Form 8802 with the payment and enter the confirmation number you receive on the top of the form before submission. If a tax professional submits the application on your behalf, a signed Form 2848, Power of Attorney and Declaration of Representative, must also be included.
Submission Addresses and Instructions
If you are mailing your application with a check or money order via the U.S. Postal Service, send it to: Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255-0625. For those using a private delivery service like UPS or FedEx, the package should be sent to: Internal Revenue Service, 2970 Market Street, BLN# 3-E08.123, Philadelphia, PA 19104-5016.
If you paid the user fee electronically, you have the option to fax your application. The toll-free fax number for submissions within the United States is 877-824-9110. For international faxes, the number is 304-707-9792, which is not a toll-free call. You are limited to 10 separate Form 8802 applications and a total of 100 pages per transmission when faxing.
After You Submit Your Application
You should file your application at least 45 days before you need the certification. The IRS will contact you within 30 days if there is a delay in processing your request. Current processing times can be monitored on the IRS website for the most up-to-date information.
Upon approval, the IRS will issue Form 6166. This document is mailed to the applicant’s address as listed on Form 8802, or you can designate that it be mailed to an authorized third party. If your application is incomplete or rejected for any reason, the IRS will send a notification explaining the issue.