Compliance
4 min read
Where to Send Form 8802: IRS Address and Fax
Written by
Form8802.com Team
Published on
23 April 2026
After completing IRS Form 8802, the next step is submitting the application to the IRS. Many taxpayers are unsure where to send Form 8802, whether it should be mailed or faxed, and whether the address changes based on how the IRS user fee is paid.
This guide explains where to send Form 8802, including IRS mailing addresses, private delivery service addresses, fax numbers, and common submission mistakes to avoid.
Where Do You Send Form 8802?
Form 8802 is submitted to the IRS in Philadelphia. The correct destination depends on how the applicant pays the IRS user fee.
If paying by check or money order, the payment, Form 8802, and all required attachments are sent together. If paying electronically through Pay.gov, the applicant must first receive the e-payment confirmation number and enter it on page 1 of Form 8802 before submitting the application.
If Paying by Check or Money Order
If paying the user fee by check or money order, send the payment, Form 8802, and all required attachments to:
Internal Revenue Service
US Residency Certification
Philadelphia, PA 19255-0625
If using a private delivery service, send the materials to:
Internal Revenue Service
2970 Market Street
BLN# 3-E08.123
Philadelphia, PA 19104-5016
If Paying by E-Payment
If paying the user fee electronically through Pay.gov, first obtain the e-payment confirmation number and enter it on page 1 of Form 8802.
After that, send Form 8802 and all required attachments to:
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0625
If using a private delivery service after e-payment, send the materials to:
Internal Revenue Service
2970 Market Street
BLN# 3-E08.123
Philadelphia, PA 19104-5016
Form 8802 Fax Numbers
If paying by e-payment, Form 8802 and required attachments may also be submitted by fax. The IRS allows faxed transmissions of up to 10 Forms 8802, including required attachments, for a maximum of 100 pages.
A fax cover sheet must state the number of pages included in the transmission.
The IRS fax numbers for Form 8802 are:
- 877-824-9110: Within the United States only, toll free
- 304-707-9792: Inside or outside the United States, not toll free
Should You Mail or Fax Form 8802?
The best submission method depends on how the user fee was paid and whether the application includes supporting documentation.
- Mail: Required when paying by check or money order
- Private delivery service: Available for applicants who need tracking or courier delivery
- Fax: Available after e-payment, subject to IRS page and form limits
Regardless of the method used, the IRS will not begin processing until the application is received and complete.
For a full walkthrough of the process, see how to apply for Form 8802.
What Must Be Included When Sending Form 8802?
Before submitting Form 8802, make sure the application includes all required information and documentation.
- Completed and signed Form 8802
- Correct taxpayer identification information
- Requested tax year or years
- IRS user fee payment or e-payment confirmation number
- Any required supporting documentation
- A fax cover sheet if submitting by fax
Missing information is one of the most common reasons applications are delayed or rejected. For a detailed list, see what documents are required for Form 8802.
Common Submission Mistakes
Even when Form 8802 is completed correctly, errors during submission can delay processing.
- Using the wrong mailing address for the payment method
- Failing to enter the Pay.gov e-payment confirmation number on Form 8802
- Faxing more than the IRS page or form limit allows
- Submitting fax materials without a cover sheet
- Omitting required attachments or supporting documentation
These issues can delay processing or result in additional IRS follow-up. For more details, see why Form 8802 gets rejected or delayed.
Can You Submit Form 8802 Online Instead?
The IRS allows limited online preparation for Form 8802, but does not provide a full online submission system. Applicants must still mail or fax the completed form.
For more details, see can you apply for Form 8802 online.
Some taxpayers use a guided preparation service to generate Form 8802, complete payment, and submit the application through an e-fax workflow.
What Happens After You Send Form 8802?
Once the IRS receives Form 8802, the application enters the review process. Processing times can vary depending on IRS workload and application accuracy.
For current timelines, see Form 6166 processing time.
Taxpayers who have not yet completed their application can prepare Form 8802 online before submitting by mail or fax.
Summary
Where to send Form 8802 depends on how the IRS user fee is paid. Applicants paying by check or money order must mail the payment, form, and attachments together, while applicants who pay electronically may mail, use private delivery, or fax the completed materials subject to IRS limits.
Using the correct address or fax number, including the payment confirmation number, and submitting all required materials helps reduce avoidable delays.