Form 8802 Fee: $85 or $185 per Application

The IRS Form 8802 user fee is $85 for each application submitted by an individual and $185 for each application submitted by a nonindividual applicant.

The fee is charged for each Form 8802 submitted, not for each country, certification year, or Form 6166 certificate requested on that application.

The IRS user fee is separate from any cost for guided preparation, professional assistance, mailing, private delivery, or other services related to the application.

How Much Does Form 8802 Cost?

The current IRS user fee depends on the type of applicant:

Individual applicant: $85 per Form 8802
Nonindividual applicant: $185 per Form 8802

Nonindividual applicants may include corporations, partnerships, S corporations, trusts, estates, and other organizations filing Form 8802 under an employer identification number.

The IRS will not process Form 8802 until the applicable nonrefundable user fee has been paid.

Is the Fee Charged Per Form 8802 or Per Form 6166?

The fee is charged per Form 8802 application, not per Form 6166 certificate.

One Form 8802 may request multiple Forms 6166 for different countries or certification years, subject to the IRS rules for completing the application. The applicant does not pay a separate IRS fee for every certificate listed on the same Form 8802.

For example, an individual requesting certificates for Germany, France, and Canada on one Form 8802 generally pays one $85 user fee, rather than three separate fees.

A nonindividual applicant requesting several certificates on one Form 8802 generally pays one $185 user fee.

Applicants requesting several certificates should review Form 8802 for multiple Forms 6166.

When Is Another Form 8802 User Fee Required?

A separate user fee is generally required for each separate Form 8802 submitted.

Another fee may apply when:

The applicant submits a second Form 8802 instead of including the requests on the original application
An additional Form 6166 request is made later using a separate Form 8802
Separate taxpayers or entities each submit their own Form 8802
A custodian requests certification for more than one account-holder taxpayer identification number

Because each separate Form 8802 generally requires another fee, the IRS encourages applicants to include all eligible certification requests on one application when possible.

Are There Special Fee Rules for Partnerships, S Corporations, and Trusts?

A partnership, S corporation, grantor trust, or other fiscally transparent entity generally pays one $185 user fee for each Form 8802 submitted under its employer identification number.

The IRS may still need to verify the tax status of the partners, shareholders, owners, or beneficiaries covered by the request, but the fee is not separately charged for each consenting owner when the certifications are issued under the entity’s employer identification number.

Does the IRS Fee Cover Form 6166?

The user fee covers the IRS processing of Form 8802 and the issuance of the requested Form 6166 certifications if the application is approved.

There is no separate per-certificate IRS charge for each Form 6166 properly requested on the same Form 8802. A later request submitted on another Form 8802, however, generally requires another user fee.

Form 6166 is the IRS-issued letter used to certify U.S. residency for federal income tax purposes.

Is the Form 8802 User Fee Refundable?

The IRS describes the Form 8802 user fee as nonrefundable. Applicants should confirm the applicant type, number of applications, and required fee before completing payment.

The fee is charged for processing the application and is not conditioned on the IRS approving the request or issuing Form 6166.

How Is the Form 8802 User Fee Paid?

The IRS accepts electronic payment through Pay.gov or payment by check or money order in U.S. dollars.

Applicants paying electronically must enter the applicable payment confirmation number on Form 8802 and separately submit the completed application. Paying the fee or uploading Form 8802 through Pay.gov does not by itself submit the application for processing.

Complete payment instructions are covered in how to pay the Form 8802 user fee. Review the Form 8802 mailing address for current USPS and private-delivery information.

Are There Costs Beyond the IRS User Fee?

Additional costs may include professional preparation, guided document preparation, postage, private delivery, fax transmission, authentication, apostille, or foreign filing expenses.

Form8802.com charges a flat fee for guided Form 8802 preparation. That preparation fee is separate from the $85 or $185 IRS user fee, which must be paid directly to the IRS.

Form8802.com helps applicants prepare the application, review the completed documents, and choose between mailing and optional secure e-fax submission. The IRS remains responsible for reviewing Form 8802 and issuing Form 6166.

Common Form 8802 Cost Misunderstandings

Common misunderstandings include:

Believing the IRS charges a separate fee for every Form 6166 certificate
Multiplying the fee by the number of countries listed on one application
Assuming the $85 individual fee also applies to corporations, partnerships, or trusts
Assuming payment through Pay.gov submits Form 8802 for processing
Confusing the IRS user fee with a private preparation or delivery fee
Assuming an additional certificate requested later will be issued without another application fee

Summary

The Form 8802 user fee is $85 for each application submitted by an individual and $185 for each application submitted by a nonindividual applicant.

The fee is based on the number of Forms 8802 submitted, not the number of countries, tax years, or Form 6166 certificates included on one application. Submitting another Form 8802 generally requires another user fee.

Applicants ready to begin may prepare Form 8802 online through a guided workflow. The Form8802.com preparation fee is separate from the IRS user fee.