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This is a testing site for the U.S. Tax Court and not intended for public use. To learn more about starting a case, visit the U.S. Tax Court website.

How to Pay the Filing Fee


Filing fees are required to submit a petition. The Court’s filing fee is $60 and may be paid online, by mail, or in person. The fee may be waived by filing an Application for Waiver of Filing Fee. Your petition must be processed by the Court before the Application for Waiver of Filing fee can be filed electronically.


How to Pay the Filing Fee Online

  1. The Court uses pay.gov for processing payments. To pay the filing fee online, complete the Tax Court Petitions Fees form. dawson pay gov
  2. Click Continue to the Form .
  3. Fill out personal details, including your U.S. Tax Court Docket Number(s). Docket Number(s) should be entered in xxxxx-xx format (e.g., 12345-20).
    • If you filed electronically with DAWSON, the Court’s electronic case management system, you received your Docket Number on the confirmation screen. It is also listed by your case on your dashboard.
    • If you submitted your petition by mail, you received your Docket Number in the mail on the Notice of Receipt of Petition document. dawson us tax court fees petitions agency form
  4. Click Continue.
  5. Confirm how you would like to pay. dawson us tax court fees petitions enter payment info
  6. Click Next.
  7. Enter payment information.
  8. Click Review and Submit Payment.
  9. Print Confirmation Page.

Tips & Tricks

Pay filing fee option using debit or credit card

How to Pay the Filing Fee by Mail

To pay the filing fee by mail, make checks/money orders payable to:

Clerk, United States Tax Court
400 Second Street, NW
Washington, DC 20217

Include petitioner(s)' name(s) and Docket Number(s) on the check.


How to Pay the Filing Fee in Person

Hand deliver the filing fee to the address below, making checks/money orders payable to:

Clerk, United States Tax Court
400 Second Street, NW
Washington, DC 20217

Include petitioner(s)' name(s) and Docket Number(s) on the check.


Other Filing Fee Options

Can't afford to pay the filing fee? Submit an Application for Waiver of Filing Fee. This form is a fillable PDF.

  1. Fill in the form.
  2. Print the form, or save the file to your computer.
  3. File the form to your case:
    • If you filed your petition electronically in DAWSON, you may upload the application to your case.
    • If you filed your petition by paper, hand deliver or mail the application to the address below:

Clerk, United States Tax Court
400 Second Street, NW
Washington, DC 20217


Need Help?

Contact DAWSON Support at dawson.support@ustaxcourt.gov.