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How do I pay the Form 8802 user fee by check or money order?

April 26, 2017fee form money pay user

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How do I pay the Form 8802 user fee by check or money order?

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Send your Form 8802 and payment to the IRS Lockbox at Internal Revenue Service, P.O. Box 42530 Philadelphia, PA 19101-2530. Or, if you prefer to use overnight mailing services, send your Form 8802 and payment to Citibank, Attn: IRS Lockbox Operations, 1614 Brett Road, New Castle, DE 19720-2425.