You can pay the user fees listed below electronically. Payment options include Automated Clearing House (ACH), in which your payment is debited from your checking or savings account, or debit/credit card. These options are available using Pay.gov® and are convenient, safe, and secure and available 24/7. To make a payment, click on the specific User Fee link below. User Fee Descriptions User Fee Description Historic Easement This is the filing fee required for the charitable deduction with respect to registered historical district easements. The deduction will be disallowed if this fee is not paid. IVES (Income Verification Express Service) This is the fee for two-day processing and electronic delivery of tax return transcripts. Users must be enrolled in the IVES program. U.S. Residency -- Form 8802, Application for U.S. Residency Certification This is the fee for applicants filing Form 8802, Application for United States Residency Certification (U.S. Cert). This fee can be paid by the applicant, a third-party filer, or a global custodian.