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User fees increase Oct. 1

User fees for Form 8802 increase from $85 to $105 for individual applicants and from $185 to $230 for business applicants starting Oct. 1, 2026. 

A few key points to be aware of:

  • An IRS Online Account (OLA) is required to complete mobile friendly forms that require signatures.
  • After filling in the form, you will have the option to submit it online or download a copy for mailing
  • Have scans of your documents that support your submission ready. Note that mobile friendly forms have attachment limits depending on how they are used. Please check the form you are filling out for the limits on number of attachments, attachment file size, and accepted file types.
  • If you have a secondary taxpayer signing the form who has an ITIN, you will need to mail your form to the address indicated on the form.

Note that submissions with large attachments will take longer to submit. The system will provide a success message and a link to download your form when it is submitted successfully.

 

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