Introduction to EFS Pega
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
The Enterprise File Storage (EFS) application for the US Residency Certification program is known as Pega. EFS was implemented beginning November 1st, 2023. The EFS application has been designed and built to replace the current paper processes to optimize efficiency and provide greater accessibility. EFS enables faxed receipts to automatically be received within the system.
Receiving a Form 8802, Form 2848 or Form 8821 within the EFS system does not change the IRM procedures. The same procedures for paper cases are to be followed when controlling a case or determining the approval of a Form 8802 and issuing a Form 6166. Most processing questions about how to use EFS can be answered by researching the US Certs Application Guide located on the US Residency Certification Resource Page. If after researching the guide you still need assistance, please see your lead or manager.
Cases should continue to be worked in received date order (first in, first out) regardless of being received as a paper case or received within EFS.
Ensure the correct OFP code is used to record all time spent on EFS cases. See IRM 21.8.4.2, Certification Overview for the correct function and program code to use.
Applications received in EFS should be viewed online and not printed.
Form 8802 can be faxed to the Efax toll-free number at 877-824-9110. If they are faxing from an international location they can send it to 304-707-9792.
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