How do I pay the fees for using the online payment option?
You access this online payment option at the “Electronic Payment of User Fees” page on IRS.gov. You select Form 8802 from the list of available user fees. The Web site provides data about the user fee, the fee schedule and calculation. When the transaction is done, you receive a confirmation number that you must be include on page 1 of Form 8802 prior to mailing.
