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How to Fax Form 8802 (US Residency Certificate) in 2026

How to Fax Form 8802 (US Residency Certificate) in 2026

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Ask the IRS for a letter that you were a US resident. Example: calendar year 2025, for a foreign bank. Pay $105 or $230 on Pay.gov first, then fax Form 8802. The letter, Form 6166, comes later.

Form 8802 asks the IRS to say you were a US resident for a calendar year. The letter they send later is Form 6166. People use it when a foreign bank or tax office wants proof before they apply a tax treaty. Example: you need 2025 certified so a bank in Germany will withhold at the treaty rate. You fax the application. You do not fax Form 6166.

Re-checked the live IRS Form 8802 page on 2 October 2026. Quote the HTML fees, not the October 2024 instruction PDF.

What this fax is

  • Pay the IRS user fee on Pay.gov first: $105 individual or $230 for other applicants.
  • Put the electronic payment confirmation on page 1 of Form 8802.
  • Fax from inside the United States to 877-824-9110, or use 304-707-9792 when you are not on the toll-free line.
  • The cover sheet includes the page count. The IRS rejects more than 10 Forms 8802 or 100 pages in one transmission.
  • SingleFax service fee is $29.99, shown separately from the IRS fee. Start at Form 8802 by fax.

What to write

  • Your name as it appears on the tax return. Example: Jane Example, or Acme Widgets LLC.
  • Social Security number or ITIN for a person (123-45-6789). EIN for a company (12-3456789).
  • The address where Form 6166 should be mailed.
  • The calendar year to certify. Example: 2025. That is the year the foreign payer cares about, which may not be the year you are filling out the form.
  • The Pay.gov confirmation number. It is the receipt for the IRS fee, not your card number. We cannot send the fax if that line is empty.
  • If you are a company, partnership, trust, or estate, check that box on the printed form before you sign. A person checks Individual. We do not guess the other boxes.

Paying Pay.gov, or uploading a file on that site, does not file Form 8802. Print the form, sign it with a pen, and fax that scan.

What this fax is not

  • Form W-8 goes to the withholding agent, not to this IRS fax line.
  • Form 8233 is what the US payer faxes when a tax treaty says part of a nonresident’s pay is not taxed here. Example: U.S.–Germany tax treaty, Article 14. The worker does not fax the IRS. Form 8233 by fax.
  • Form 8833 (treaty-based return position) is filed with the return.
  • Forms 8288 and 8288-B are mailed to Ogden. Do not send them to the Form 8802 number.
  • Form 6166 is what the IRS issues later. Do not fax a 6166 to request one.

Not tax advice. Confirm the fee and the fax number on IRS.gov the day you file.

Frequently asked questions