USCIS Fees 2026: A Guide to Filing Fees, Payment Rules and What Changes Next

Published: Nov 5, 2026

Reviewed by: Andrew Diamond, Esq.

USCIS fees 2026

OVERVIEW

    USCIS fees in 2026 range from $0 for fee-exempt categories to several thousand dollars for investor petitions. The amount depends on the form, your filing category and whether you submit a paper filing or file online. As of November 3, 2026, the official amounts are listed in Form G-1055, Fee Schedule, in the edition USCIS currently posts (dated October 26, 2026 at the time this guide was prepared). A few examples from that edition: a family petition (Form I-130) is $675 on paper or $625 online, an adjustment of status application (Form I-485) is $1,440 on paper for an applicant age 14 or older, and a naturalization application (Form N-400) is $760 on paper or $710 online. A request that arrives without the correct fee is rejected under USCIS filing rules, so check the schedule on the day you file.

    The base fees come from the USCIS fee rule that took effect on April 1, 2024. Since 2025, Congress has added separate fees under Public Law 119-21 that the statute provides are adjusted for inflation each fiscal year. USCIS applied the FY 2027 adjustment to certain of those fees for requests postmarked on or after October 16, 2026. The next scheduled change is the EB-5 fee rule, which USCIS has announced applies to EB-5 filings postmarked on or after November 30, 2026.

    Every amount below comes from Form G-1055 or the cited Federal Register rule and should be confirmed against the live schedule before filing.

    Key Takeaways

    • The fee schedule is Form G-1055: USCIS lists every filing fee by form and category there and reissues it whenever a fee, exemption or filing category changes. Always use the edition posted on uscis.gov/g-1055 on the day you file.
    • Filing online can cost less: for Forms I-130, I-485, I-131, I-90, I-751 and N-400, the online fee in G-1055 is $50 lower than the paper fee. The online amount applies only where USCIS offers online filing for that form and category. Fee waiver and reduced fee requests generally require a paper filing.
    • A wrong fee leads to rejection: under 8 CFR 103.2(a)(7), a benefit request submitted without the correct fee is not properly filed, and a rejected request does not retain a filing date.
    • Employer petitions carry add-on fees: H-1B and L-1 petitions can add an Asylum Program Fee, a Fraud Prevention and Detection fee, an ACWIA fee and, for some employers, a $4,000 or $4,500 fee under Public Law 114-113. Since September 9, 2026, the Public Law fee also may apply to H-1B and L-1 extension of status applications.
    • Public Law 119-21 fees are paid separately: each of these fees is owed in addition to the base filing fee, even when the base fee is $0 or waived, and the statute does not provide for a fee waiver.
    • EB-5 fees rise on November 30, 2026: under the final rule, Form I-526 goes to $7,615, initial Form I-526E to $7,850, and Form I-829 to $5,000 for filings postmarked on or after that date.

    Where do USCIS fees come from?

    USCIS is funded mostly by the fees it collects, and its fees are set by regulation in 8 CFR part 106. The current structure dates from the fee rule that took effect on April 1, 2024, which also folded the separate biometric services fee into most filing fees. USCIS publishes the resulting amounts in Form G-1055, which it updates whenever a fee, exemption or filing category changes.

    A second layer of fees comes from Public Law 119-21 (the 2025 reconciliation law, referred to by USCIS as H.R. 1). Each fee is tied to a specific request or event, and G-1055 lists the current amount next to the related form:

    • an asylum application fee, owed when Form I-589 is filed with USCIS;
    • an annual asylum fee, owed each year an asylum application remains pending;
    • an immigration parole fee, charged on Form I-131 parole requests and collected by USCIS after it notifies the applicant of a conditional approval;
    • a Temporary Protected Status registration fee on Form I-821;
    • employment authorization fees on Form I-765 for applicants with pending asylum applications, parole or TPS, with a separate amount for renewals;
    • a fee for Form I-94 requests.

    Each of these must be paid as a separate payment from the regular filing fee, and the statute provides for annual inflation adjustment. USCIS announced the FY 2027 adjustment on September 30, 2026 and applied it to requests postmarked on or after October 16, 2026. One qualification applies as of November 3, 2026: USCIS reports that on August 5, 2026 the district court in Venezuelan Association of Massachusetts v. USCIS enjoined the April 29, 2026 interim final rule to the extent it imposed consequences for failing to pay the annual asylum fee, and USCIS reopened payment for missed due dates. Anyone with a pending asylum application should check the USCIS annual asylum fee page for the current payment status before relying on a due date.

    A third layer applies to specific programs. The EB-5 Reform and Integrity Act of 2022 authorizes EB-5 Integrity Fund fees and a technology fee, and Public Law 114-113 imposes the $4,000 and $4,500 fees on certain H-1B and L-1 employers. These appear in G-1055 as additional fees next to the base fee.

    Important: USCIS fees are separate from Department of State fees. Applicants processing an immigrant visa abroad pay visa fees to the Department of State. After the visa is issued, USCIS charges a $235 USCIS Immigrant Fee; USCIS states it will not produce the Permanent Resident Card until that fee is paid, so paying before travel avoids a delay in receiving the card. Nonpayment before travel does not by itself bar admission on the immigrant visa. Check both agencies’ fee pages when budgeting a consular case.

    What are the fees for family-based and green card filings?

    These are the fees families and adjustment applicants encounter. The online fee column shows the G-1055 amount that applies only when USCIS offers online filing for that form and filing category; confirm online availability on the form’s page before relying on the lower amount.

    Form Paper fee Online fee Notes
    I-130, Petition for Alien Relative $675 $625 Filed by the U.S. citizen or permanent resident relative
    I-129F, Petition for Alien Fiance(e) $675 Not available $0 for a K-3 spouse based on a filed I-130
    I-485, Adjustment of Status (age 14 or older) $1,440 $1,390 $950 paper or $900 online for a child under 14 filing with a parent’s I-485
    I-765, employment authorization with a pending I-485 $260 $260 Reduced fee applies when the I-485 was filed with a fee on or after April 1, 2024; no online discount for this category
    I-131, advance parole with a pending I-485 $630 $580 Travel document while the I-485 is pending
    I-751, Remove Conditions on Residence $750 $700 For conditional residents through marriage
    I-90, Replace Permanent Resident Card $465 $415 Renewal or replacement of a green card
    I-601A, Provisional Unlawful Presence Waiver $795 Not listed Filed before the consular interview

    A family-based adjustment case inside the United States involves Form I-130 and Form I-485, each with its own fee. Whether they can be filed together depends on visa availability: under 8 CFR 245.2(a)(2), Form I-485 may be filed concurrently with the I-130 only when an immigrant visa is immediately available (always the case for immediate relatives of U.S. citizens, and for preference categories only when the Visa Bulletin chart USCIS designates for that month permits it) and the applicant otherwise qualifies to adjust status. Some applicants file the I-485 later, after the I-130 is approved and a visa number becomes available. If the applicant requests them, Forms I-765 and I-131 add their own fees, and a dependent child’s I-485 fee is separate from the parent’s. USCIS requires each form’s fee to be paid separately when forms are filed together; a single combined payment covering multiple forms can result in rejection of the whole package.

    Some I-485 categories are fee exempt. G-1055 lists $0 for applicants filing as Afghan or Iraqi special immigrants, certain parolees, U and T nonimmigrants, and other listed categories. USCIS states that a $0 entry means only that the form is free to file for that category; it does not mean the applicant is eligible for the benefit.

    What do employment-based petitions cost?

    Employer petitions have a base filing fee plus add-on fees that depend on the visa category and the employer’s size and workforce. Small employers (25 or fewer full-time equivalent employees) and nonprofits pay reduced base fees. The online amounts apply only where USCIS offers online filing for that classification. More detail on the H-1B process is on our H-1B page.

    Petition Base fee (paper / online where offered) Small employer or nonprofit (paper) Add-on fees that can apply
    I-129, H-1B $780 / $730 $460 Asylum Program Fee $600 ($300 small employer, $0 nonprofit); Fraud Prevention and Detection $500; ACWIA $750 (25 or fewer full-time equivalent employees) or $1,500; Public Law 114-113 fee $4,000 for covered employers
    H-1B cap registration $215 per beneficiary $215 Paid at registration, before selection
    I-129, L-1 $1,385 / $1,335 $695 Asylum Program Fee; Fraud Prevention and Detection $500; Public Law 114-113 fee $4,500 for covered employers
    I-129, O-1 or O-2 $1,055 / $1,005 $530 Asylum Program Fee
    I-129, E-1, E-2, E-3 or TN $1,015 / $965 $510 Asylum Program Fee
    I-140, Immigrant Petition for Alien Workers $715 / $665 Same base fee Asylum Program Fee $600 ($300 small employer, $0 nonprofit)
    I-539, Extend or Change Nonimmigrant Status $470 / $420 Not applicable Filed by the applicant, including dependent spouses and children

    The $4,000 (H-1B) and $4,500 (L-1) fees under Public Law 114-113 apply to a petitioner that employs 50 or more employees in the United States when more than 50 percent of those employees are in H-1B or L (L-1A or L-1B) nonimmigrant status, for petitions filed on or before September 30, 2027. The Form I-129 instructions set out how the employee count is made for each program. On October 27, 2026, USCIS updated its Policy Manual guidance on L-1 fees (PA-2026-16) to clarify that both part-time and full-time employees count toward the L-1 calculation and to refer readers to G-1055 rather than fixed dollar amounts; whether the same counting rule is stated for H-1B petitions should be confirmed against the current I-129 instructions.

    The Fraud Prevention and Detection fee of $500 is owed with an H-1B or L-1 petition that seeks initial approval of that status for the beneficiary or a change of employer, as described in the Form I-129 instructions. For blanket L-1 petitions, the fee is collected with the beneficiary’s Form I-129S rather than with the blanket petition itself. Confirm the trigger for your filing against the current I-129 instructions.

    Important: The September 2025 presidential proclamation on H-1B workers directed a $100,000 payment for certain H-1B petitions. By its terms the payment applied to covered petitions filed from September 21, 2025 through September 20, 2026; on September 18, 2026, the proclamation was extended through September 21, 2027. The payment is not currently being collected: on June 8, 2026, the U.S. District Court for the District of Massachusetts vacated the policy implementing it, and on July 24, 2026, the First Circuit denied the government’s request to pause that ruling during the appeal. The appeal is still pending, so confirm the current status with counsel before filing.

    What do EB-5 investor filings cost?

    EB-5 fees change on November 30, 2026. The current amounts in G-1055 are lower than the amounts set in the 2024 fee rule because a federal district court decision in Colorado (Moody) set aside the 2024 EB-5 fees, and USCIS reverted to the earlier schedule. On September 30, 2026, DHS published a final EB-5 fee rule in the Federal Register (FR Doc. 2026-20016) that, as announced by USCIS, replaces those amounts for any EB-5 application, petition or request postmarked (or, for courier shipments, shipped) on or after November 30, 2026.

    Form or fee Fee through November 29, 2026 Fee postmarked on or after November 30, 2026 Notes
    I-526, Immigrant Petition by Standalone Investor $3,675 $7,615 New fee includes the $75 EB-5 technology fee
    I-526E, Immigrant Petition by Regional Center Investor (initial) $3,675 $7,850 New fee includes the $75 technology fee; amendments are $7,775
    I-526E EB-5 Integrity Fund fee (initial I-526E only) $1,000 $1,100 Paid as a separate payment with an initial I-526E; not required on amendments
    I-829, Petition by Investor to Remove Conditions $3,750 $5,000 The rule also revises 8 CFR 216.6 on which family members may be included
    I-527 (new form under the rule) Not applicable $10,330 New form created by the final rule
    I-956 (regional center designation) and I-956F (project application) $17,795 each New amount set by the rule Confirm the new amount in the final rule fee table and the next G-1055 edition
    I-956G, Regional Center Annual Statement $3,035 New amount set by the rule Confirm the new amount in the final rule fee table and the next G-1055 edition
    Regional center annual Integrity Fund fee $20,000 (more than 20 investors in prior fiscal year) or $10,000 $22,000 or $11,000 Rule also codifies late-payment penalties of 10 percent and 20 percent

    The date the package is postmarked, or the shipping date on the courier receipt for commercial courier shipments, controls which fee applies, not the date the package is prepared or the date USCIS receives it. Keep the postmark or courier receipt. An investor planning to file Form I-526, I-526E or I-829 in November 2026 should confirm which schedule applies to the actual mailing date. Form I-829 must be filed in the 90-day period before the second anniversary of the investor’s admission as a conditional resident; under 8 CFR 216.6(a)(5), USCIS may accept a late petition only if the investor shows good cause and extenuating circumstances for the delay, so a fee rejection near the end of the window is a real risk. The rule does not change the EB-5 minimum investment amounts, which are set by statute at INA 203(b)(5)(C). Forms I-526, I-526E, I-829 and the I-956 series are not among the forms eligible for a fee waiver under 8 CFR 106.3, and the final rule states the Integrity Fund fees are not waivable. Our EB-5 fee increase post covers the rule in more detail.

    What does naturalization cost?

    Form N-400 costs $760 on paper or $710 online. Applicants whose documented household income is not more than 400 percent of the Federal Poverty Guidelines may request a reduced fee of $380 on Form I-942, and applicants who meet the Form I-912 standards may request a full fee waiver; both requests require a paper filing of the N-400. Applicants filing under the military naturalization provisions of INA 328 or 329 pay no fee. Our naturalization page covers the process. Our naturalization page covers the process.

    Related citizenship forms have their own fees: Form N-336 (request for a hearing on a denied N-400) is $830 on paper or $780 online, Form N-600 (Application for Certificate of Citizenship) is $1,385 on paper or $1,335 online, Form N-565 (replacement of a citizenship or naturalization certificate) is $555 on paper or $505 online, and Form N-470 (preserving residence for naturalization) is $420. A proposed rule published in June 2026 would raise the N-400 and N-336 fees and end the reduced fee and fee waiver for those forms. As of November 3, 2026 it has not been finalized, and a proposed rule does not change any fee until a final rule takes effect.

    How much is premium processing?

    Premium processing is an optional service requested on Form I-907. Under INA 286(u) and 8 CFR 106.4, USCIS commits to take an adjudicative action (approval, denial, request for evidence, or notice of intent to deny) within the business-day period set for that classification, or refund the premium fee. A request for evidence or notice of intent to deny stops the clock, and a new period starts when USCIS receives the response. The service is available only for the classifications USCIS has designated, and the fee is paid separately from, and in addition to, the filing fee. Premium processing fees were last adjusted for inflation under the USCIS Stabilization Act effective March 1, 2026.

    Request Designated classifications I-907 fee Processing period
    Form I-129 H-1B, E-1, E-2, E-3, H-3, L-1 (including blanket L), O-1, O-2, P-1, P-2, P-3, Q-1, TN $2,965 15 business days
    Form I-129 H-2B, R-1 $1,780 15 business days
    Form I-140 EB-1A (extraordinary ability), EB-1B (outstanding professor or researcher), EB-2 advanced degree or exceptional ability (non-NIW), EB-3 skilled worker, professional and other worker $2,965 15 business days
    Form I-140 EB-1C (multinational executive or manager) and EB-2 National Interest Waiver $2,965 45 business days
    Form I-539 F-1, F-2, J-1, J-2, M-1, M-2 $2,075 30 business days
    Form I-765 F-1 students requesting OPT or STEM OPT $1,780 30 business days

    Premium processing shortens the USCIS timeframe for acting on the request. It does not change the eligibility standard, guarantee approval, or move a priority date forward in the Visa Bulletin. Processing times for non-premium filings vary by form and office and can change; check the live USCIS processing times page for the current posted range.

    How do you pay USCIS fees?

    Online filers pay through their USCIS online account by credit, debit or prepaid card, or by bank account withdrawal. Beginning October 28, 2025, USCIS moved paper filings to electronic payment: paper filers pay by card using Form G-1450, Authorization for Credit Card Transactions, or by ACH bank debit using Form G-1650, as prescribed for the particular request, office, filing method and filing location (Policy Alert PA-2025-19). A check or money order may be submitted only where an exemption from electronic payment is available and Form G-1651, the exemption request, is properly filed with the benefit request. USCIS does not accept cash.

    Fees required by Public Law 119-21 must be paid as a separate payment with the filing fee, with one exception stated in G-1055: fees collected only on approval, such as the immigration parole fee on Form I-131, are collected after USCIS notifies the applicant of a conditional approval rather than at filing. A Public Law 119-21 fee is still owed when the form’s base fee is $0 or has been waived.

    Important: A fee table does not tell you where or how to file. USCIS requires each request to follow the current form instructions, the lockbox or office filing instructions for that request, and the prescribed payment method. A package sent to the wrong location or paid by a method not accepted for that filing can be rejected even when the dollar amount is right.

    Can USCIS fees be waived or reduced?

    Fee waivers are available only for the forms and categories listed in 8 CFR 106.3 and the Form I-912, Request for Fee Waiver, instructions. A requester must establish, with the documentation the instructions require, one of three grounds: current receipt of a means-tested benefit, household income at or below 150 percent of the Federal Poverty Guidelines, or financial hardship. USCIS evaluates the evidence and decides the request; alleging a ground is not enough. The I-912 instructions state that a request filed with Form I-912 must be submitted on paper together with the underlying form, so an applicant requesting a waiver or the N-400 reduced fee cannot use the online filing option for that form. Form I-129, Form I-140 and the EB-5 forms are not eligible.

    A fee exemption is different from a waiver. Where Form G-1055 lists $0 for a filing category, no request is needed, and USCIS states that a $0 entry indicates only that the form is free to file, not that the person is eligible in all circumstances. The October 26, 2026 edition added a fee exemption for Form I-290B, Notice of Appeal or Motion, for class members in Sileiri Doe v. DHS. Public Law 119-21 does not provide for waiver of its fees, and premium processing fees cannot be waived.

    What happens if you pay the wrong fee?

    Under 8 CFR 103.2(a)(7), a benefit request is properly filed only when it is submitted with the correct fee, and USCIS rejects a request that arrives without it. The regulation states that a rejected benefit request does not retain a filing date, and USCIS returns it without a receipt notice, so any deadline the filing was meant to meet keeps running. That matters where the filing date controls eligibility:

    • a Form I-539 extension or change of status is generally required to be filed before the current status expires; under 8 CFR 214.1(c)(4) and 8 CFR 248.1(b), USCIS has discretion to excuse a late filing only when the delay was due to extraordinary circumstances beyond the applicant’s control and the other regulatory conditions are met;
    • a joint Form I-751 is generally filed in the 90-day period before the second anniversary of conditional residence; under INA 216(d)(2)(B) and 8 CFR 216.4(a)(6), USCIS may accept a late petition only on a written showing of good cause and extenuating circumstances;
    • a Form I-829 has the same 90-day window and the same good cause standard under 8 CFR 216.6(a)(5);
    • a Form I-485 depends on a visa number being available in the month of filing, and a rejected filing resent after the Visa Bulletin retrogresses may no longer be acceptable.

    Causes of rejection include using an old amount after a fee change, paying the online amount on a paper filing, leaving out an add-on fee, and combining a Public Law 119-21 fee or a second form’s fee with the base filing fee in one payment.

    When fees change, the date that matters is set in the rule or USCIS announcement. For the October 16, 2026 increase and the November 30, 2026 EB-5 rule, the new amounts apply to requests postmarked (or shipped by courier) on or after the effective date. Under 8 CFR 103.2(a)(1), filing fees are generally nonrefundable regardless of the action USCIS takes on the request, except when USCIS determines a refund is warranted.

    Important: Check the fee on Form G-1055 on the day you mail or submit the filing, not the day you prepare the package. A filing prepared before a fee change and postmarked after it must include the new fee.

    What fee changes are coming?

    As of November 3, 2026, the following changes are final or proposed. Proposed rules do not change any fee until a final rule takes effect.

    Change Status Who it affects
    FY 2027 inflation adjustment to Public Law 119-21 fees In effect for requests postmarked on or after October 16, 2026 Asylum, parole, TPS and certain employment authorization applicants
    Annual asylum fee nonpayment consequences Final; effective November 30, 2026Enjoined by a district court order of August 5, 2026 (Venezuelan Association of Massachusetts v. USCIS); USCIS reopened payment for missed due dates Applicants with pending asylum applications
    I-290B fee exemption for Sileiri Doe v. DHS class members In effect; G-1055 edition October 26, 2026 Class members filing an appeal or motion
    EB-5 fee rule (FR Doc. 2026-20016) Final; USCIS states it applies to filings postmarked on or after November 30, 2026 EB-5 investors and regional centers
    N-400 and N-336 fee increase; end of reduced fee and waivers Proposed June 2026; not final Naturalization applicants
    $103,265 fee per cap-subject H-1B petition Proposed August 2026; not final H-1B employers
    New fee for F-1 students in OPT Proposed; comment period closes November 9, 2026 F-1 students and their employers
    $100,000 H-1B payment under the September 2025 proclamation Proclamation extended September 18, 2026 through September 21, 2027; implementing policy vacated June 8, 2026, and the vacatur still stands (First Circuit denied a stay July 24, 2026); current status: not being collected Employers filing H-1B petitions for covered workers

    Filing fees are one part of a filing budget, and the right form and fee category depend on your case. You can contact Ashoori Law or request a consultation. Ashoori Law is a U.S. immigration law firm focused on business, investment, employment, and family immigration.

    This article is general information, not legal advice; consult a licensed immigration attorney about your case.

    Frequently Asked Questions

    • How much does it cost to apply for a green card in 2026?
      It depends on the path. Inside the United States, Form I-485 is $1,440 on paper or $1,390 online for an applicant age 14 or older, and a family case adds Form I-130 at $675 on paper or $625 online. An employment case adds the employer’s Form I-140 at $715 on paper plus the Asylum Program Fee. Optional Forms I-765 ($260) and I-131 ($630 paper) add to the total. Applicants abroad pay Department of State fees plus the $235 USCIS Immigrant Fee.
    • Do I still pay a separate biometrics fee?
      For most USCIS forms, no. The April 1, 2024 fee rule included biometrics in the filing fee. Form G-1055 still lists a $30 biometric services fee for certain applications filed with the immigration court, and a separate biometric fee can apply to certain L-1 petitions under Public Law 114-113.
    • Is it cheaper to file online?
      For Forms I-130, I-485, I-131, I-90, I-751 and N-400, the online fee in G-1055 is $50 lower than the paper fee. Not every form or category can be filed online (Form I-765 with a pending I-485 is $260 either way), and a fee waiver or reduced fee request requires a paper filing.
    • Can I pay USCIS fees with a check?
      Since October 28, 2025, paper filings are paid by card (Form G-1450) or ACH bank debit (Form G-1650) as prescribed for the filing location. A check or money order may be submitted only where an exemption from electronic payment is available and Form G-1651 is properly filed with the request. USCIS does not accept cash.
    • If fees change, which date decides what I pay?
      The rule or USCIS announcement sets the date. For the October 16, 2026 increase and the November 30, 2026 EB-5 rule, the postmark date (or courier shipping date) controls. A request postmarked on or after the effective date with the old amount is rejected.
    • Are USCIS fees refundable?
      Generally no. Under 8 CFR 103.2(a)(1), filing fees are nonrefundable regardless of the action USCIS takes, including denial, withdrawal, or approval for a shorter period or a different classification than requested, except when USCIS determines a refund is warranted. The premium processing fee is governed by a separate statutory rule and is refunded if USCIS does not take an adjudicative action within the applicable business-day period, subject to the clock rules in 8 CFR 106.4.
    • Do I have to pay the $100,000 H-1B payment?
      Not at this time. A September 18, 2026 proclamation extended the $100,000 payment requirement through September 21, 2027, but a federal district court in Massachusetts vacated the policy implementing it on June 8, 2026, and the First Circuit denied the government’s request to stay that ruling on July 24, 2026. USCIS has said it will comply with the court’s order and is not collecting the payment. The government’s appeal is still pending, so confirm the status with counsel before filing.
    • Can my employer pay my H-1B or green card petition fees?
      For H-1B petitions, the ACWIA fee and the Fraud Prevention and Detection fee must be paid by the employer; the Form I-129 instructions do not permit the worker to pay them. For other fees, who pays depends on the form and on Department of Labor rules at 20 CFR 655.731 that treat certain employer business expenses, if deducted from or paid by the worker, as reducing the required wage. Confirm the treatment of a specific cost with counsel.
    • If I file Form I-526E on November 28, 2026, do I pay the old EB-5 fee?
      If the petition is postmarked (or shipped by courier) on or before November 29, 2026, the current $3,675 fee plus the $1,000 Integrity Fund fee applies. If it is postmarked on or after November 30, 2026, the $7,850 fee plus the $1,100 Integrity Fund fee applies. Keep proof of the postmark or courier shipping date.
    • My I-485 base fee is $0. Do I still owe a Public Law 119-21 fee?
      If your request is one that carries a Public Law 119-21 fee, yes. USCIS states that the additional fee is owed even when the form’s base fee is $0 or has been waived, and it must be sent as a separate payment.
    Share this post | Ashoori Law
    Posted in ,