What Form 8802 does
Form 8802 asks the IRS for Form 6166, a certificate of U.S. residency used for certain tax treaty or VAT purposes. OneFaxNow transmits a completed application; the IRS decides whether to issue the certificate and charges a separate, nonrefundable user fee.
Check the form before faxing
- Pay the current IRS user fee electronically through Pay.gov. Enter the e-payment confirmation number on page 1 of Form 8802 before faxing. An application uploaded during Pay.gov payment is for payment reconciliation, not submission for IRS processing.
- Complete and sign Form 8802, include every required attachment, and add a cover sheet stating the total number of pages in the fax.
- The IRS allows no more than 10 Forms 8802, with attachments, and 100 pages per fax. OneFaxNow has a lower 50-page limit, so a larger packet cannot be sent in one OneFaxNow fax.
Where to fax Form 8802
After electronic fee payment, the IRS instructions allow Form 8802 and its attachments to be faxed to either number below. The toll-free number is for use within the United States; the other number works inside or outside the United States.
If you pay the IRS by check or money order instead, follow its mailing instructions. Check the current IRS instructions and fee before sending.
Within the United States, toll-free: 877-824-9110
Use after e-payment; include a cover sheet stating the total page count.
Use this number after checking the IRS pageInside or outside the United States: 304-707-9792
Non-toll-free IRS number; use after e-payment and include the page-count cover sheet.
Use this number after checking the IRS pageSend your completed form
Upload your completed PDF or scan, enter the IRS fax number you confirmed, then review the prepared pages and price before payment. Standard web faxing starts at $3.50 for 1–10 pages, with no account or subscription. You are charged only after successful fax delivery.
Send Form 8802OneFaxNow sends outbound faxes only. It does not prepare the IRS form or confirm IRS acceptance.
After the fax is delivered
Keep the signed application, Pay.gov confirmation, and fax delivery record. The IRS reviews the request and issues Form 6166 separately if approved; fax delivery is not certification.
Questions about Form 8802
Is the Pay.gov upload enough to apply?
No. The IRS says that upload is for payment validation. You must still submit Form 8802 and the required attachments by an accepted filing method.
Can I fax a 100-page Form 8802 packet with OneFaxNow?
No. The IRS permits up to 100 pages in a fax, but OneFaxNow currently limits each fax to 50 pages. Use an appropriate method for a larger complete packet.