Form 8802 can be faxed to 877-824-9110 only if you paid the user fee electronically at pay.gov — check payments must go by mail. From outside the U.S. the fax number is 304-707-9792 (not toll-free).
The result is Form 6166, the residency certificate foreign payers and treaty partners ask for. Apply at least 45 days before you need it.
Fax Form 8802 now — $2.49| Scenario | IRS fax number |
|---|---|
| User fee paid electronically | 877-824-9110 |
| From abroad | 304-707-9792 (not toll-free) |
IRS fax numbers change without notice. We re-verify our routing table against the current IRS form instructions, and the exact number your document was sent to is printed on your transmission report.
Submit at least 45 days before you need Form 6166; certificates for a given year are issued starting December 1 of the prior year.
$2.49 flat up to 25 pages · correct IRS number resolved automatically · transmission report to your email.
Send it now