Online Payment Option Available for U.S. Residency Certification Fees
Now taxpayers who pay U.S. Residency Certification Fees can pay them online. The Internal Revenue Service announced this online payment option in IRS News Release 2007-48 and Revenue Procedure 2007-22, which was published in Internal Revenue Bulletin 2007-10, dated March 5, 2007.
Taxpayers access this payment option at the “Electronic Payment of User Fees” page on IRS.gov, review a list of user fees, and select the one for Form 8802. They are then taken to a web page that provides data about the user fee, its fee schedule and calculation. Taxpayers provide the requested data and click on the “Submit” button. They then receive a confirmation number that must be included on page 1 of their Form 8802 prior to mailing. The IRS uses this confirmation number to verify payment and avoid processing delays.
Links to additional information on the U.S. residency certification and this online payment option are below.
Access Electronic Payment of User Fees
Revenue Procedure 2007-22
IRS News Release 2007-48
Frequently Asked Questions
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