IRS Form: User Fee Mailing Address Revised for U.S. Residency Certification (IRC §894)

Mailing address for Form 8802 changed for taxpayers paying the user fee with money order or check, the IRS stated January 29. The new address is Internal Revenue Service, US Residency Certification, Philadelphia, PA 19255-0625. Taxpayers using Pay.gov or private delivery services are not impacted. Form 8802 is used to request Form 6166, a letter of U.S. residency certification for purposes of claiming benefits under an income tax treaty or VAT exemption. The IRS noted that the instructions will be updated later in 2020 to reflect the change. [IRS Form 8802]

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