IRS raises Form 8802 fee to $105/$230, affecting US tax residency certifications

The IRS increased the fee for Form 8802, used to certify US tax residency for treaty benefits, to $105 or $230 depending on applicant type, effective October 1. This administrative change raises compliance costs for foreign entities and individuals seeking reduced withholding rates. The impact is limited to tax administration and may slightly increase costs for cross-border investors.