If you have not yet completed your application, you can prepare Form 8802 online before printing or e-faxing your materials.
The IRS will begin accepting Form 8802 applications for calendar year 2027 on December 1, 2026. Requests that are postmarked earlier than December 1st will be returned to the sender. Current or prior year requests may be submitted at any time.
Under normal circumstances the IRS forecasts a 45-day processing timeline for mailing of the applicant's Form 6166 certificates. Learn more about Form 6166 processing times.
For questions regarding an application the IRS may be reached at (267) 941-1000 (not a toll-free number) by selecting the "U.S. residency" option at the voice menu.
1 Print All Application Materials
Print all materials from your downloaded Form 8802 PDF or email confirmation:
- REQUIRED Form 8802 (for applicant)
- REQUIRED Penalty of Perjury statement(s) (for applicant and for each partner/shareholder/beneficiary, if applicable)
- OPTIONAL Form 8821 and/or Form 2848 (for each representative authorized to receive application information)
2 Sign and Date All Application Materials
Form 8802
One (1) Form 8802 must be signed by the Applicant or Applicant-authorized representative ("Applicant Signatory") and, if applicable, the Applicant's Spouse. To determine who has authority to sign Form 8802 on behalf of the applicant, refer to form instructions on Page 15, Table 3 at IRS Form 8802 instructions (PDF).
Penalty of Perjury (POP) Statement
One (1) Penalty of Perjury (POP) Statement must be signed by the same Applicant Signatory who signed Form 8802. If married filing jointly, an individual Applicant's Spouse must also sign. For entity applicants, each Shareholder, Partner, Owner, Beneficiary, parent company Representative must sign a POP statement. Any individual assigned to receive tax information must sign a POP statement.
Form 8821 (if applicable)
If an additional individual is authorized to receive tax information: one (1) Form 8821 must be signed by both the applicant and by the applicant-appointed designee.
Form 2848 (if applicable)
If the appointed individual is further authorized to represent the applicant before the IRS: one (1) Form 2848 must be signed by both the applicant and by the applicant-appointed representative.
3 Provide Method of Payment (User Fee)
Payment and application materials must be sent directly from the applicant to the IRS. Visit our FAQ for more details on IRS user fees. See Form 8802 filing fees for details.
These user fees apply regardless of the number of countries for which certification is requested or the number of tax years to which the certification applies.
Option A: Check or Money Order
Indicate the appropriate amount in U.S. dollars and make payable to UNITED STATES TREASURY. If submitting multiple Forms 8802 the applicant may submit a single check or money order payment to cover the aggregate amount of the user fees.
Option B: Electronic Payment (E-Payment)
Electronic payment (e-payment) for the IRS application fee is available at pay.gov. You will need to upload a signed copy of your Form 8802 in order to receive the electronic payment confirmation number.
4 Submit Application Materials
Include the payment along with all required forms via the applicable method below:
| USPS + Check/Money Order | USPS + E-Payment | Private Delivery (FedEx/UPS/DHL) |
|---|---|---|
|
Mail to: Internal Revenue Service |
Mail to: Department of the Treasury |
Mail to: Internal Revenue Service |
Mail to:
Internal Revenue Service
US Residency Certification
Philadelphia, PA 19255-0625
Mail to:
Department of the Treasury
Internal Revenue Service
Philadelphia, PA 19255-0625
Mail to:
Internal Revenue Service
2970 Market Street
BLN# 3-E08.123
Philadelphia, PA 19104-5016
Alternative: Submit by Fax
Up to ten (10) Form 8802 applications may be faxed to the IRS within a single transmission. IRS fax is only available with e-payment; do not mail a check separately. Each fax may include no more than 100 pages including all required attachments. A cover sheet stating the number of pages in the transmission is required.
You may also use our secure e-fax service to transmit your completed Form 8802 directly to the IRS.
Common Mistakes When Filing Form 8802
- Incorrect tax year
- Missing signatures
- Mismatched EIN/SSN
- Missing supporting documents
- Submitting before December 1
IRS Processing Time for Form 6166
Processing times are typically around 45 days, though delays may occur if additional information is required or during peak filing periods.
For details on how your information is handled, please review our Trust & Security page.
Ready to Prepare Your Form 8802?
Complete your application online in 15 minutes. CPA-designed service. No login required.