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Form 8802, Application for United States Residency Certification user fee fact sheet

 

Increase in user fees for Form 8802

  • The IRS has increased user fees based on the cost to process the applications. The Office of Management and Budget require the IRS to review cost of services every two years. 
  • The new fees apply to both individual applicants and non-individual applicants for applications postmarked on or after Oct. 1, 2026.

Revised user fee structure

Effective for applications postmarked on or after Oct. 1, 2026:

  • Individuals: Fee increases from $85 to $105 per Form 8802.
  • Non-individuals: Fee increases from $185 to $230 per Form 8802.
  • Fiscally transparent entities: One $230 fee applies for all Forms 6166 issued under the entity's EIN, despite verification of multiple partners, owners, or beneficiaries.
  • Custodial accounts: Fees continue to apply separately for each account holder based on whether the account holder is an individual or non-individual.
  • We encourage applicants to combine all Form 6166 requests into a single Form 8802 to avoid paying multiple user fees.
  • User fees are generally non-refundable, except for overpayments caused by mathematical error or mistake.

Transition rules for Oct. 1, 2026

The following explains when an application will be treated as filed before Oct. 1, 2026:

  • Received with a postmark date before Oct. 1, 2026, will be processed with the prior user fees of $85 and $185 as applicable.
  • Received with a postmark date on or after Oct. 1, 2026, will be processed with the increased user fees of $105 and $230 as applicable.
  • If sent through an IRS-designated private delivery service before that date.
  • If faxed before that date after making an electronic payment through Pay.gov and including the payment confirmation number.