SECTION 1. PURPOSE
Internal Revenue Bulletin 2018-42 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure announces a change in user fees that will be charged by the Service to process certain Forms 8802, Application for United States Residency Certification . This change in user fees will apply to applications of non-individual applicants that are postmarked on or after December 1, 2018, and will be reflected in the next revision of Form 8802 and accompanying instructions.
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