Fax Form 8802 — US Residency Certification
Need Form 6166 to claim tax treaty benefits abroad? Submit Form 8802 by fax after paying on Pay.gov. Here's the complete process.
What This Form Does
Form 8802 is your application for US tax residency certification. The IRS issues Form 6166 in response — an official letter on Treasury Department letterhead certifying you're a US tax resident. You need Form 6166 to claim income tax treaty benefits or VAT exemptions in foreign countries. Common uses: reducing withholding on foreign income, claiming treaty benefits on foreign investments, and VAT refunds in EU countries.
The Two-Step Process (Since Sept 2024)
• Step 1: Go to Pay.gov, search "IRS Certs," and pay the user fee ($85 for individuals, $185 for non-individuals). Upload your Form 8802 as a PDF. You'll receive an Agency Tracking ID — write this on page 1 of your form. • Step 2: Fax the form to (877) 824-9110 (toll-free) or (304) 707-9792 (domestic/international). Maximum 10 forms per fax, 100 pages total. The IRS will NOT process Form 8802 without the e-payment confirmation number.
What Comes Back: Form 6166
The IRS sends Form 6166 by mail from Philadelphia — 6 to 10 weeks processing time. It cannot be faxed or emailed. For expedited delivery, you can include a prepaid DHL (international) or FedEx/UPS (domestic) label and envelope with your submission. Submit at least 45 days before you need the certification.
How to Fax with FaxTerra
After completing the Pay.gov payment and writing the confirmation number on your form, save as PDF. Upload to FaxTerra, enter (877) 824-9110, and send. Include a cover sheet stating your page count. Free for up to 10 pages per month. Keep your delivery confirmation — the IRS does not acknowledge receipt.
Frequently Asked Questions
What is the fax number for Form 8802?
Toll-free: (877) 824-9110. Non-toll-free (domestic or international): (304) 707-9792. Maximum 10 forms and 100 pages per fax transmission.
How much does Form 8802 cost?
$85 per application for individuals. $185 for non-individuals (corporations, partnerships, trusts). Paid on Pay.gov before faxing. The IRS will not process the form without payment.
How long until I receive Form 6166?
6 to 10 weeks by standard mail from IRS Philadelphia. During peak periods, allow 8-10 weeks. Include a prepaid courier label for faster delivery.
Can I receive Form 6166 by fax?
No. Form 6166 is delivered by mail only. It cannot be faxed, emailed, or downloaded. Plan ahead — submit Form 8802 at least 45 days before you need the certification.