Form 8802, Application for United States Residency Certification is used to request a certificate of residency, Form 6166, that residents of the United States may need to claim income tax treaty benefits and certain other tax benefits in foreign countries. Form 8802 contains an "Additional Request" box that, when checked, indicates that the application is from a taxpayer who has had his status as a U.S. resident previously approved. An applicant will only be entitled to check the “Additional Request” box on the Form 8802 if there are no meaningful changes to the information provided on the original application. The checkbox makes additional applications for the Form 6166 certification a less burdensome procedure since all of the information is on file. When to file You should mail your application, including full payment of the user fee, at least 45 days before the date you need to submit Form 6166. We will contact you after 30 days if there will be a delay in processing your application. You can call 267-941-1000 (not a toll-free number) and select the U.S. residency option if you have questions regarding your application. Note: The IRS cannot accept an early submission for a current year Form 6166 that has a postmark date before December 1 of the prior year. Mailing address The mailing address and method to submit documents depends on how the applicant pays the user fee. Note: A user fee is charged to process all Forms 8802. Revenue Procedure 2018-50 announced a user fee increase for non-individual applicants effective December 1, 2018. Please review the Form 8802 instructions PDF for further details. Payment by check or money order The user fee payment, Form 8802, and any required attachments are sent to either: Department of the Treasury Internal Revenue Service Philadelphia, PA 19255-0625 Or, if mailed by private delivery service: Internal Revenue Service 2970 Market Street BLN# 3-E08.123 Philadelphia, PA 19104-5016 Electronic payment You can access the electronic payment page at the Pay.gov website. Go to Pay.gov and enter "IRS Certs" in the search box. At the "IRS Certs" topic, click the "Continue" button. Follow the on-screen prompts and enter the required information when requested. As of September 29, 2024, individual and business entity taxpayers applying for a United States Certification of Residency are required to upload a copy of Form 8802 application when making a payment via Pay.gov. Taxpayers can submit more than one application at a time. All applications must be combined into one PDF file. The PDF file limited to 15MB. Note: Applications uploaded to Pay.gov will not be processed. Taxpayers must submit their complete Form 8802 application to the United States Residency Certification function via mail or fax to be processed. After the electronic confirmation number has been entered on page 1 of Form 8802, the Form 8802 and all the required attachments are sent to either: Department of the Treasury Internal Revenue Service Philadelphia, PA 19255-0625 Or, if mailed by private delivery service: Internal Revenue Service 2970 Market Street BLN# 3-E08.123 Philadelphia, PA 19104-5016 Fax - If the user fee payment is made electronically, you can fax up to 10 Forms 8802 (including all required attachments) for a maximum of 100 pages to the fax numbers below. You must use a fax cover sheet stating the number of pages included in the transmission. The following fax numbers are available. 877-824-9110 (within the United States only, toll-free) 304-707-9792 (inside or outside the United States, not toll-free) References/Related topics Certification of U.S. residency for tax treaty purposes Form 6166, Certification of U.S. Tax Residency Tax treaties
