SECTION 1. PURPOSE
Internal Revenue Bulletin 2006-37 · 2026-10-03 edition · updated 2026-10-04 · United States
The purpose of this revenue procedure is to announce new user fees that will be charged by the Internal Revenue Service to process Form 8802, Application for United States Residency Certification . The user fee will be charged for all Form 8802 applications submitted with a postmark date on or after October 2, 2006. The rules for these user fees are set forth below and will be incorporated in the next revision of Form 8802 and accompanying instructions.
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