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Fax Form 8802 (application for U.S. residency certification) to the IRS

Fax Form 8802 to 877-824-9110 (toll-free, U.S. only) or 304-707-9792 (from anywhere). Faxing works when the user fee is paid electronically; with a check, the form goes by mail.

WhoFax number
U.S. Residency Certification, from within the United States (toll-free)877-824-9110
U.S. Residency Certification, from inside or outside the United States304-707-9792

Checked against Instructions for Form 8802, IRS.gov on October 12, 2026.

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Send a fax to any US or Canadian number from your phone or computer. The steps on this page show how it will work.

  • No account or subscription
  • Pay only for pages that arrive
  • A delivery receipt for every fax

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Before you fax

  • Pay the user fee first on Pay.gov (search for "IRS Certs") and write the e-payment confirmation number on page 1 of Form 8802. The fee for an individual is $85 per Form 8802.
  • Paying by check or money order? Then mail the form with the payment to Internal Revenue Service, US Residency Certification, Philadelphia, PA 19255-0625 instead of faxing.
  • Start with a fax cover sheet that states the number of pages in the transmission.
  • One fax can carry up to 10 Forms 8802 with their attachments, 100 pages at most.

How to send it without a fax machine

  1. Pay the user fee on Pay.gov and note the confirmation number on the form.
  2. Scan or photograph the cover sheet, Form 8802 and every attachment.
  3. Enter 877-824-9110 and add the pages, cover sheet first.
  4. Send, and keep the delivery receipt with your copy.

Questions

What is Form 8802 for?

It is the application for Form 6166, the IRS letter certifying U.S. residency, used to claim tax treaty benefits or VAT exemptions abroad.

Can I fax Form 8802 if I pay by check?

No. The fax route is for applications paid electronically; with a check or money order, mail everything to the Philadelphia address.

Which number do I use from outside the United States?

304-707-9792. It works from inside or outside the United States but is not toll-free.

Do the numbers change?

They can. We compare them with the IRS instructions regularly; the date we last checked is at the bottom of this page.

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