Form 8802 Mailing Address: Where to Mail It

Form 8802 applications sent by mail are submitted to the IRS in Philadelphia, Pennsylvania. The exact USPS mailing label depends on whether the user fee is paid by check or money order or electronically through Pay.gov.

Both mailing options use Philadelphia, PA 19255-0625, but the IRS lists different addressee lines for check or money order payments and electronic payments. Applicants using a private delivery service must use the IRS street address instead.

Applicants who pay electronically must enter the e-payment confirmation number on page 1 before submitting Form 8802 and may also submit the completed application by fax, subject to IRS limits.

What Is the Form 8802 Mailing Address?

Payment by Check or Money Order

Internal Revenue Service
US Residency Certification
Philadelphia, PA 19255-0625

Electronic Payment Through Pay.gov

Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0625

Applicants should confirm the current address in the IRS Form 8802 filing guidance immediately before mailing.

Where Do You Send Form 8802 by Private Delivery Service?

Applicants using an IRS-approved private delivery service should send Form 8802 to:

Internal Revenue Service
2970 Market Street
BLN# 3-E08.123
Philadelphia, PA 19104-5016

Do not use the private-delivery street address for ordinary U.S. Postal Service mail.

What Changes Based on How the User Fee Is Paid?

Check or Money Order

When paying by check or money order, submit the payment, completed Form 8802, and all required attachments together. The payment must be made in U.S. dollars and payable to the United States Treasury.

Electronic Payment

When paying electronically through Pay.gov, enter the electronic payment confirmation number on page 1 of Form 8802 before submitting the application.

Pay.gov requires applicants to upload a copy of Form 8802 during payment. That upload is used only to validate and reconcile the payment and does not submit the application for processing. The complete application must still be submitted separately.

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.

Applicants considering fax submission should review the Form 8802 fax number and fax requirements before sending the application.

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.

• U.S. Postal Service: Available for applications paid by check or money order or by e-payment
• Private delivery service: Available for applications paid by check or money order or by e-payment; use the IRS street address
• 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 Form 6166 application process.

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. Requirements can vary by situation, so it helps to understand what documents are required for Form 8802 in advance.

Common Submission Mistakes

Even when Form 8802 is completed correctly, errors during submission can delay processing.

• Using the standard mailing address for a private delivery service, or the private-delivery address for U.S. Postal Service mail
• 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 Form 8802 Be Submitted Online?

The IRS offers a mobile-friendly Form 8802 that allows eligible individual applicants to complete and submit the application online through an IRS Online Account.

The IRS online option is currently limited to individual applicants and is not available for business entities. Certain applicants may also be required to mail the form because of signature or attachment requirements.

Paying the user fee through Pay.gov is separate from submitting Form 8802. Uploading a copy of the application during the Pay.gov payment process does not submit it for processing.

Applicants who are not using the IRS online form may submit the completed application by mail or approved private delivery service, or, after electronic payment, by fax.

Individuals and businesses can prepare Form 8802 online through Form8802.com, electronically sign the completed application, and choose optional secure e-fax delivery after electronic payment when appropriate.

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.

To better plan submissions, taxpayers should understand IRS processing time for Form 8802.

Applicants who have already submitted can review Form 8802 status to compare their receipt date with the current IRS queue. If follow-up is needed, review the IRS 8802 phone number before calling.

Taxpayers who have not yet completed their application can prepare Form 8802 online before submitting through an applicable IRS submission method.

Summary

Form 8802 applications sent through the U.S. Postal Service go to Philadelphia, PA 19255-0625, but the IRS lists different addressee lines depending on whether the user fee was paid by check or money order or electronically through Pay.gov. Applicants using an approved private delivery service should use the IRS street address at 2970 Market Street.

The payment method determines what must accompany the application. A check or money order must be submitted with Form 8802, while an applicant who paid electronically must enter the payment confirmation number on page 1. Depending on the payment method, the application may be submitted by U.S. Postal Service, approved private delivery service, or fax when permitted.

Using the correct delivery address, including the required payment information, and submitting all supporting materials helps reduce avoidable delays.