Part IV. Applicable Federal Interest Rates
SECTION 3. PROCEDURES
Internal Revenue Bulletin 2007-10 · 2026-10-03 edition · updated 2026-10-04 · United States
Effective for Forms 8802 submitted on or after April 2, 2007, payment of user fees for Form 8802 may be made electronically to the IRS. The specific instructions for making payments electronically will be included in the next version of Form 8802 and its accompanying instructions, to be issued in March 2007. All further changes and modifications to these payment procedures will be reflected in Form 8802 and its accompanying instructions.
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