How to Pay the Form 8802 User Fee Online

The Form 8802 user fee may be paid online through Pay.gov using a bank account, debit card, or credit card. Applicants must complete Form 8802 before paying because Pay.gov requires a copy of the application to be uploaded during the payment process.

Uploading Form 8802 to Pay.gov does not submit the application to the IRS for processing. After payment, the applicant must enter the electronic payment confirmation number on page 1 and separately submit the complete application and required attachments.

The current IRS user fee is $85 for each Form 8802 submitted by an individual applicant and $185 for each Form 8802 submitted by a nonindividual applicant. Fee amounts and multiple-certificate rules are covered in Form 8802 cost and user fee rules.

How Do You Pay the Form 8802 User Fee Online?

To pay the Form 8802 user fee electronically:

Complete Form 8802 so a copy is ready to upload.
Open the IRS Certs payment form on Pay.gov.
Sign in to Pay.gov or create an account.
Enter the applicant and payment information requested by Pay.gov.
Enter the number of Forms 8802 covered by the payment.
Upload the required copy of Form 8802.
Select payment by bank account, debit card, or credit card.
Review and submit the payment.
Save the payment confirmation information.
Enter the electronic payment confirmation number on page 1 of Form 8802.
Submit the complete application and attachments separately to the IRS.

Pay.gov automatically calculates the user fee based on the applicant type and number of Forms 8802 entered.

What Information Does Pay.gov Require?

The IRS Certs payment form requests information including:

The applicant’s name
The applicant’s taxpayer identification number or employer identification number
The name of the person or entity submitting the payment
A contact email address
A contact telephone number
The number of Forms 8802 covered by the payment
The selected electronic payment method

The submitter may be the applicant, a third-party filer, or another person authorized to make the payment. The applicant information should match the Form 8802 covered by the payment.

Which Payment Methods Does Pay.gov Accept?

The IRS Certs payment form currently accepts:

Bank account payment through the Automated Clearing House system
Debit card
Credit card

Applicants should retain the confirmation page and payment information after completing the transaction.

Why Must Form 8802 Be Uploaded to Pay.gov?

Individual and business applicants paying electronically must upload a copy of Form 8802 through Pay.gov. The upload is used for payment validation and reconciliation.

The uploaded file must be a PDF no larger than 15 MB. When one payment covers multiple Forms 8802, the applications must be combined into one PDF that remains within the 15 MB limit.

The Pay.gov upload is not treated as submission of Form 8802 for processing. The completed application and all required attachments must still be submitted separately.

Which Payment Confirmation Number Goes on Form 8802?

Pay.gov provides an Agency Tracking ID and a Pay.gov ID with the payment confirmation. Pay.gov directs applicants to use the Agency Tracking ID as the electronic confirmation number, while the IRS Form 8802 instructions state that either the Agency Tracking ID or the Pay.gov ID is acceptable.

Enter the confirmation number on page 1 of Form 8802 before submitting the application. The IRS will not process an electronically paid application if the confirmation number is missing.

If one electronic payment covers multiple Forms 8802, enter the same confirmation number on each application.

For help identifying and entering the number, see Form 8802 electronic payment confirmation number.

Does Paying Through Pay.gov Submit Form 8802?

Paying the user fee and uploading Form 8802 through Pay.gov do not submit the application for processing.

After payment, the applicant must:

Enter the payment confirmation number on page 1 of Form 8802.
Confirm that the application is complete and properly signed.
Assemble all required statements and supporting documents.
Submit the complete application through an available IRS filing method.

Applicants who paid electronically may generally submit Form 8802 by mail, approved private delivery service, or fax.

Mailing information is covered in where to mail Form 8802. Fax numbers and transmission limits are covered in Form 8802 fax instructions.

Once the complete application has been submitted, applicants can review IRS Form 8802 processing status. The Form 8802 phone number guide explains when and how to contact the IRS about an application.

Can One Pay.gov Payment Cover Multiple Forms 8802?

One electronic payment may cover multiple Forms 8802. The applicant must enter the number of applications during the Pay.gov process and combine the uploaded applications into one PDF under the 15 MB limit.

Enter the same electronic payment confirmation number on every Form 8802 covered by that payment.

The correct total fee depends on the applicant type and number of separate applications, not the number of Forms 6166 requested on each application.

Can the User Fee Be Paid by Check or Money Order?

The IRS also accepts payment by check or money order in U.S. dollars, payable to the United States Treasury. Do not send cash or a foreign check.

When paying by check or money order, mail the payment with Form 8802 and all required attachments. An applicant must pay electronically to use the IRS fax-submission option.

What Is a Supplemental User Fee Payment?

The U.S. Residency Certification Unit may contact an applicant if an additional payment is required. In that situation, the applicant may return to the IRS Certs payment form on Pay.gov and select the supplemental-payment option.

Applicants should use that option only when instructed by the U.S. Residency Certification Unit and should retain the supplemental payment confirmation.

Common Form 8802 Payment Mistakes

Common payment problems include:

Selecting the wrong applicant type
Entering the wrong number of Forms 8802
Failing to upload Form 8802 during payment
Uploading a PDF larger than 15 MB
Assuming the Pay.gov upload submits the application
Failing to save the payment confirmation
Omitting the confirmation number from page 1 of Form 8802
Using a confirmation number associated with a different payment
Failing to submit the completed application separately after payment

These issues may contribute to Form 8802 delays and rejections.

Is the Form 8802 User Fee Refundable?

The IRS describes the Form 8802 user fee as nonrefundable. Applicants should confirm the applicant type, number of applications, and payment information before completing the transaction.

Summary

The Form 8802 user fee may be paid online through Pay.gov using a bank account, debit card, or credit card. Applicants must upload a copy of Form 8802 during payment and enter the payment confirmation number on page 1.

The Pay.gov upload does not submit the application for processing. After payment, the complete Form 8802 and all required attachments must still be submitted separately to the IRS.

Applicants ready to begin may prepare Form 8802 online using a guided workflow designed to reduce common payment and submission errors.