User Fees for U.S. Residency Certification Announced
Beginning with submissions received with a postmark on or after October 2, 2006, the Internal Revenue Service (IRS) will charge a user fee for processing Form 8802, Application for United States Residency Certification. Each filing of a Form 8802 will be assessed an initial user fee of $35 covering the filing of a single Form 8802, requesting up to 20 Forms 6166 for a single Taxpayer Identification Number (TIN), regardless of the country for which certification is requested or the tax period to which the certification applies.
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The IRS implemented the Form 8802 user fee pursuant to an Office of Management and Budget directive instructing federal agencies to charge fees reflecting the full cost of goods or services that “convey special benefits to recipients beyond those accruing to the general public.”
Form 8802 is used to request Form 6166, a letter that an applicant may use as proof of the applicant’s status as a resident of the United States, for the purposes of claiming benefits under an income tax treaty or an exemption from a value added tax (VAT) imposed by a foreign country. A single Form 8802 can be used to request multiple Forms 6166. Applicants are advised to include all Form 6166 requests on a single Form 8802 in order to avoid additional $35 charges for the processing of multiple Forms 8802.
The following fee schedule applies on the number of Forms 6166 requested per Form 8802:
- 1 to 20 -- $35.00
- 21 to 40 -- $40.00
- 41 to 60 -- $45.00
- 61 to 80 -- $50.00
Each Form 8802 submitted must be accompanied by a check or money order payable to the U.S. Treasury Department, in U.S. dollars. Applicants should not send cash.