If you are paying the Form 8802 user fee by check or money order, the mailing address on page 3 of the instructions has changed. As discussed in Payment by Check or Money Order under Where To File, if you are paying the user fee by check or money order, send your payment, Form 8802, and all required attachments, by regular mail, to the address below. Internal Revenue Service US Residency Certification Philadelphia, PA 19255-0625 If you are paying the user fee by e-payment at Pay.gov, the mailing address for Form 8802 and all required attachments has not changed. The private delivery service address for payment of the user fee by check or money order, and for filing Form 8802 and all required attachments, if you used e-payment at Pay.gov, has not changed. Fax numbers for filing Forms 8802 with the required attachments have not changed. Note: We will be revising the Instructions for Form 8802, with further changes unrelated to the mailing address, later in 2020.