IRS Offers Online Payment Option for U.S. Residency Certification Fees - Frequently Asked Questions
Who is affected?
- Applicants filing Form 8802, Application for United States Residency Certification, (U.S. Cert), such as –
- U.S. Citizens and Resident Aliens with foreign source income
- U.S. Business entities (e.g. Corporations, LLCs, Partnerships, etc.) that have foreign source income
- Entities that file Form 8802 on behalf of others (i.e. third-party filers) and
- Global Custodians
The new online payment option is available April 2, 2007. IRS announced this new online payment option in IRS News Release 2007-48, dated March 1, 2007, and Revenue Procedure 2007-22, which was published Internal Revenue Bulletin 2007-10, dated March 5, 2007.
Why the Change?
The IRS implemented the new online payment option to give these taxpayers the ability to choose the payment option that best fits their needs.
Does this change apply to me?
The new online payment option is available to all Form 8802 applicants April 2, 2007. This includes all U.S. residents and resident aliens with foreign source income; all resident U.S. business entities and all entities that file on behalf of another U.S. resident entity (third party requestors).
How do I choose which payment option to use?
This is something you must decide.
Are there fees for using the new online payment option?
No. There are no fees for using this new payment option.
How do I pay the fees for using the online payment option?
You access this online payment option at the “Electronic Payment of User Fees” page on IRS.gov. You select Form 8802 from the list of available user fees. The Web site provides data about the user fee, the fee schedule and calculation. When the transaction is done, you receive a confirmation number that you must be include on page 1 of Form 8802 prior to mailing.
Links to additional information on the U.S. residency certification and this online payment option are below.
May I still pay the Form 8802 user fee by check or money order?
Yes. You may pay the user fee by check or money order payable to the U.S. Treasury. Generally, your check or money order should accompany each Form 8802. However, custodians submitting multiple Forms 8802 can submit a single check to cover the aggregate amount of the user fee charges for a particular shipment.
How do I pay the Form 8802 user fee by check or money order?
Send your Form 8802 and payment to the IRS Lockbox at Internal Revenue Service, P.O. Box 42530 Philadelphia, PA 19101-2530. Or, if you prefer to use overnight mailing services, send your Form 8802 and payment to Citibank, Attn: IRS Lockbox Operations, 1614 Brett Road, New Castle, DE 19720-2425.
Is the new online payment option listed in the Form 8802 and its instructions?
When will the new Form 8802 and instructions be available?
The updated Form 8802 and instructions, which include data about the new online payment option, will be available on the IRS web site by March 1, 2007.
Has the IRS established workflows to accept the fees via the new online payment option and process the applications timely?
Yes. Procedures are in place to process payments received via the new online payment option and the related applications.
Where can I get more information?
For more information, check out the IRS News release IR-2007-48, Revenue Procedure 2007-22, Form 8802 and its instructions, all of which are available on the IRS web site, IRS.gov/.
Access Electronic Payment of User Fees
Revenue Procedure 2007-22
IRS News Rlease 2007-48
IRS Announces New Online Payment Option for U.S. Residency Certification Fees
Form 8802 Instructions
IRS News Release 2006-139, IRS Announces User Fee for U.S. Residency Certification
Revenue Procedure 2006-35, published in IRB 2006-37, dated Sept. 11, 2006
Notice 2006-90, published in IRB 2006-42, dated Oct. 16, 2006