Form 8802 Fax Number: Getting a US Residency Certificate (Form 6166)
Table of Contents
Quick answer: Fax Form 8802 to 877-824-9110 (toll-free, from inside the US only) or 304-707-9792 (from anywhere, not toll-free). You can only fax it after paying the user fee online through Pay.gov, and the e-payment confirmation number has to be on page 1. One fax can carry up to 10 Forms 8802 and 100 pages, with a cover sheet stating the page count.
Form 8802 is the Application for United States Residency Certification. The IRS answers it with Form 6166, a letter certifying that you were a US resident for tax purposes in a given year, often called a US tax residency certificate. Treaty countries ask for that letter before they’ll apply a lower treaty rate of withholding, on dividends or royalties for example, and some countries accept it for a VAT exemption.
It certifies residency and nothing else. It isn’t proof that you paid US tax, so it won’t support a foreign tax credit claim.
Pay first, then fax
This is the step that trips people up. The IRS only accepts a faxed Form 8802 from applicants who have paid electronically:
- Go to Pay.gov and search for “IRS Certs”.
- Pay the user fee and upload a copy of your completed Form 8802 when it asks (up to 15MB). The upload is only used to validate the payment.
- Write the e-payment confirmation number on page 1 of the form.
The instructions are blunt about the last step: “The IRS will not process Form 8802 if the application does not include the e-payment confirmation number.” Paying by cheque or money order instead? Then the form goes by post, not fax.
User fees from 1 October 2026
The IRS raised both fees for applications postmarked on or after 1 October 2026. A fax sent before that date, after a Pay.gov payment and with the confirmation number on it, counts as filed at the old fee. Fees are non-refundable.
| Applicant | Fee per Form 8802 | Before 1 October 2026 |
|---|---|---|
| Individual | $105 | $85 |
| Non-individual (company, partnership, trust, estate) | $230 | $185 |
An individual pays one fee per form, however many countries or years it covers, so put everything you need on a single Form 8802. A partnership, S corporation or grantor trust pays one non-individual fee per form for all the Forms 6166 issued under its EIN.
Where to fax Form 8802
- 877-824-9110: toll-free, from within the United States only.
- 304-707-9792: from inside or outside the United States, not toll-free.
Each transmission can hold up to 10 Forms 8802 and their attachments, to a maximum of 100 pages. Use a fax cover sheet that states how many pages you’re sending.
Allow at least 45 days. The IRS asks you to send the application at least 45 days before you need Form 6166, and says it will contact you after 30 days if there’s going to be a delay. You can’t apply too early either: a request for the current year’s certification has to be sent on or after 1 December of the year before, or it comes back.
Why applications come back
- No purpose given. The IRS returns the application for completion if you leave out what the certification is for.
- No e-payment confirmation number on a faxed form.
- A P.O. box or “care of” address on line 2 can get the certification denied.
- A name change the IRS hasn’t recorded. Certification isn’t issued until your records match.
- You’re not eligible. That includes not filing a required US return, filing as a nonresident, or being a dual resident who has claimed the other country’s residency under the treaty tie-breaker rule.
How to fax Form 8802
- Complete the form from the current IRS instructions, including the purpose and the countries and years you need.
- Pay the user fee on Pay.gov and write the confirmation number on page 1.
- Sign and date it.
- Add a cover sheet with your name, “Form 8802” and the total page count. Our fax cover sheet generator makes one.
- Fax it to 877-824-9110 from the US, or 304-707-9792 from abroad, and keep the transmission report.
If you’re abroad, there’s no need to find a fax machine. Municorn Fax sends to US numbers from your phone wherever you are, and keeps the confirmation. Your first single-page test fax is free. EveryFax sends from your email instead.
Checking on your application
Call the US Residency Certification unit on 267-941-1000 (not toll-free) and choose the US residency option. Have the date you faxed it and your confirmation number to hand.
Do I need a separate Form 8802 for each country?
Can I get more Forms 6166 later?
What can make me ineligible for Form 6166?
Faxing something else to the IRS? See our list of IRS fax numbers, or our guide to faxing internationally if you’re sending from outside the US.
Sources and IRS references
- Instructions for Form 8802 (Rev. 10/2024): fax numbers and limits, e-payment, timing, eligibility and the status line. Checked 9 October 2026. irs.gov
- Form 8802 user fee fact sheet: the fees from 1 October 2026 and the transition rule. IRS page last reviewed 29 September 2026; checked 9 October 2026. irs.gov
