Immigration Blog Luba Smal Attorney at Law - Smal Immigration Law Office

New USCIS Fee Exemptions Effective April 1, 2024

3/24/2024

On January 31, 2024, USCIS Published its final rule on fee changes for applications, due to take effect on April 1, 2024 (“New Fee Rule”).

The New Fee Rule can be found in the Federal Register at 89 Fed. Reg. 6,194 (Jan. 31, 2024), and USCIS has published Frequently Asked Questions at https://www.uscis.gov/forms/filing-fees/frequently-asked-questions-on-the-uscisfee-rule.

USCIS also published a new fee schedule reflecting the New Fee Rule, available here: https://www.uscis.gov/g-1055. Several forms and instructions will also be updated as a result of the New Fee Rule. Although the New Fee Rule will result in increased fees for many applications, it eliminates most application fees for immigrant survivors of abuse, crime, and human trafficking (“survivors”), without the need to file a fee waiver request.

The New Fee Rule also provides that applications filed online1 where a fee is required are eligible for a $50 discount. This practice alert will explain which categories and forms will be eligible for fee exemptions under the New Fee Rule; address changes to the fee waiver policy that also benefit survivors; and identify some unknowns that need clarification.

USCIS also provided a new guidance how to prepare and submit Form I-912, Fee Waiver.

ALERT: On March 19, 2024, opponents of the New Fee Rule filed a lawsuit in Federal District Court in Colorado, challenging the regulation under the Federal Antideficiency Act and the Administrative Procedures Act. See Moody, et al. v. Mayorkas, et al., Case No. 1:34-cv-00762- REB (D. Colo. Mar. 19, 2024).

At the time of writing, the New Fee Rule is still set to take effect on April 1, 2024, but people should stay tuned for updates as this lawsuit progresses.

Please read more here.

USCIS Filing Fees Will Increase on April 1, 2024

1/23/2024

In 2020 when USCIS planned to increase its filing fees, the court blocked it. Since then, USCIS deferred its proposed filing fee increase until 2024.

This increase will come on top of the increased premium processing fees that will go into effect on Feb. 26, 2024. The premium processing fee increase is approximately 12%. Some of the proposed general filing fee increases went well beyond that.

The USCIS' budget is fee-based and the increased fees were proposed to recover operating costs and decrease backlogs.

Effective April 1, 2024, the USCIS filing fees will increase.

New schedule of fees is published in the Federal Register here.

Adjustment of Status (Form I–485) and Family-Based Fees

In this final rule, DHS provides that Form I–485, Application to Register Permanent Residence or Adjust Status, applicants will pay half of the regular Form I–765, Application for Employment Authorization, fee when it is filed with a Form I–485 for which the fee is paid if the adjustment application is pending. See8 CFR 106.2(a)(44)(i). DHS is setting the filing fee for a Form I–765 filed concurrently with Form I–485 after the effective date at $260. See8 CFR 106.2(a)(44)(i).The proposed rule also would have ($1,540). See88 FR 402, 494 (Jan. 4, 2023). In the final rule, DHS provides that, when filing with parents, children will pay a lesser fee of $950 for Form I–485. See8 CFR 106.2(a)(20)(ii).

Naturalization and Citizenship Fees

This final rule expands eligibility for paying half of the regular fee for Form N–400, Application for Naturalization. An applicant with household income at or below 400 percent of Federal Poverty Guidelines (FPG) may pay half price for their Application for Naturalization. See8 CFR 106.2(b)(3)(ii).

Please see the Schedule of proposed fees below.

March 2024 Update:

ALERT: On March 19, 2024, opponents of the New Fee Rule filed a lawsuit in Federal District Court in Colorado, challenging the regulation under the Federal Antideficiency Act and the Administrative Procedures Act. See Moody, et al. v. Mayorkas, et al., Case No. 1:34-cv-00762- REB (D. Colo. Mar. 19, 2024).

USCIS Premium Processing Fees Increase on February 26 2024

1/5/2024

USCIS has announced that fees will increase for all requests for Premium Processing. The increases will apply to all requests for premium processing that are postmarked on or after February 26, 2024. According to the USCIS, one reason for the increase is to account for inflation in 2021, 2022, and the first half of 2023.

The guaranteed premium processing time for most non-immigrant and immigrant employment-based petitions is 15 calendar days (45 days for certain Form I-140 Immigrant Petitions) and 30 days for Form I-539 and I-765 applications filed by individuals.

The following table, provided by the USCIS, shows the fees currently in effect as well as the fees that will apply starting February 26, 2024:

Read USCIS' announcement here.

If USCIS receives a Form I-907 postmarked on or after Feb. 26, 2024 with the incorrect filing fee, we will reject the Form I-907 and return the filing fee. For filings sent by commercial courier (such as UPS, FedEx, and DHL), the postmark date is the date reflected on the courier receipt.

ALERT: Starting June 26, 2024, USCIS will accept Form I-907 requests, filed either via paper form or online, for applicants seeking a change of status to F-1, F-2, M-1, M-2, J-1, or J-2 status, when filed together with Form I-539.
As of June 13, 2023, USCIS has been accepting Form I-907 requests, filed via paper form or online, for applicants seeking a change of status to F-1, F-2, M-1, M-2, J-1, or J-2 status, who have a pending Form I-539, Application to Extend/Change Nonimmigrant Status.

I-539 Form Applicants are Exempts from Biometrics Fee Effective October 1 2023

9/25/2023

On September 25, 2023, U.S. Citizenship and Immigration Services (USCIS) announced that it is exempting the biometric services fee for Form I-539, Application to Extend/Change Nonimmigrant Status. Beginning October 1, 2023, USCIS will exempt the $85 biometric services fee as part of the application process for Form I-539.

You do not need to pay the fee if your application is postmarked Oct. 1 or later.

However, if you file Form I-539 prior to Oct. 1, certain filers will still be scheduled for an ASC appointment and should still attend that appointment as scheduled.

In most cases, after Oct. 1 applicants will not be scheduled to attend a biometric services appointment. However, if USCIS determines that biometrics are required, the applicant will receive a notice with information about appearing for their biometric services appointment.

If you mistakenly submit the biometric services fee and the payment is submitted separately from the Form I-539 fee, we will return the biometric services fee and accept the Form I-539.

If you mistakenly submit the biometric services fee and the payment is combined with a paper-based Form I-539 filing fee, this is considered an incorrect filing and we will reject the Form I-539. If you mistakenly authorize a credit card payment that combines the biometric services fee with the Form I-539 application fee, we will accept the application, and only charge the application fee. The biometric services fee exemption will apply to all applicants filing on or after Oct.1, including those applicants filing Form I-539 requesting an extension of stay in or change of status to H-4, L-2, or E nonimmigrant for whom USCIS had previously suspended the biometrics requirement through Sept. 30, 2023. As mentioned in the USCIS Fiscal Year 2022 Progress Report (PDF, 1.08 MB) (PDF, 1.08 MB), we are committed to accomplishing our goal of removing the biometric services fee and requirement for all Form I-539 applicants.

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Начиная с 1 октября 2023 USCIS отменил госпошлину за отпечатки пальцев US$85 лицам, подающим заявление на смену или продление статуса в США, по форме I-539.

До 1 октября, нужно оплачивать госпошлину $85. После 1 октября, госпошлина за отпечатки больше не нужна.

U.S. Department of State Increases NIV Visa Fees on May 30 2023

4/5/2023

The Department of State published a Final Rule regarding increases to certain nonimmigrant visa application (NIV) processing fees and the Border Crossing Card (BCC) for Mexican citizens age 15 and over. These increases were published in the Federal Register on March 28, 2023 and will be effective on May 30, 2023.

he fee for visitor visas for business or tourism (B1/B2s and BCCs), and other non-petition based NIVs such as student and exchange visitor visas, will increase from $160 to $185.

The fee for certain petition-based nonimmigrant visas for temporary workers (H, L, O, P, Q, and R categories) will increase from $190 to $205.

The fee for a treaty trader, treaty investor, and treaty applicants in a specialty occupation (E category) will increase from $205 to $315.

The fees for most non-petition based NIVs were last updated in 2012, and certain other NIV fees were last updated in 2014.

Other consular fees are not affected by this rule, including the waiver of the two-year residency required fee for certain exchange visitors.

Additional fee information can be found on the Bureau of Consular Affairs website, travel.state.gov, and on the websites of U.S. embassies and consulates.

С 30 мая 2023 повышаются госпошлины за многие не-иммиграционные визы.

Например, туристическая виза будет стоить 185 долларов. Некоторые рабочие визы будут стоить 205 долларов, неиммиграционные визы инвесторов 315 долларов.

Последний раз цены были повышены в 2014 году.

Please read more here.

How To Calculate Correct Filing Fees for USCIS

8/4/2022

When submitting a petition or application to USCIS, it is extremely important to follow their payment instructions precisely. Often, an application can be rejected if an incorrect filing fee is submitted.

If in doubt, use the USCIS' Fee Calculator here.

Briefly in Russian:

Когда вы подаете заявление в USCIS очень важно приложить чек на правильную сумму и оплатить госпошлину правильно.

Помните, что иногда USCIS может отказаться принять дело на рассмотрение и вернуть вам пакет по почте, если вы сделали ошибку в госпошлине. Чтобы избезать задержек по вашему делу, убедитесь, что официальные инструкции не поменялись, госпошлины остались прежние, и какие госпошлины требуются по вашему делу, учитывая категорию дела и всех членов семьи

По этому линку вы найдете Калькулятор Госпошлин от USCIS.

Удачи!

USCIS to Furlough 73% of the Employees on August 3 2020

6/30/2020

On Monday, June 29, 2020, 13,400 USCIS employees received emails telling them the furloughs would begin on August 3, 2020 and last for at least 30 days, with the potential to last three months or longer.... Employees were told last week that around 73% of the agency’s entire staff would be put out of work temporarily.

USCIS has nearly 20,000 employees total. 13,400 of them will be furloughed.

Unlike most other federal agencies, a significant amount of the USCIS’s $14.8 billion operating budget — nearly 97%, according to congressional testimony from 2019 — comes from immigration fees. The reasoning given to employees for the furlough was declining revenues as a result of the COVID-19 pandemic and resulting economic crisis.
“USCIS has seen a 50% drop in receipts and incoming fees starting in March and estimates that application and petition receipts will stay well below plan through the end of Fiscal Year 2020,” the USCIS spokesperson said. “This dramatic drop in revenue has made it impossible for our agency to operate at full capacity. Without additional funding from Congress before August 3, USCIS has no choice but to administratively furlough a substantial portion of our workforce.”
This will significantly slow down USCIS processing times, and has a potential to affect our immigration system long term.

https://www.vice.com/en_us/article/ep4pkw/the-trump-administration-just-furloughed-13400-immigration-workers

Nonimmigrant visa fee to USA for citizens of Russia

3/1/2019

C 4 марта 2019 сбор за визу в США для россиян будет 160 долл. США за все виды виз, выдаваемых в соответствии с двусторонним Соглашением 2011 года об упрощении визовых формальностей.

Недавно сбор за визы был увеличен. Но теперь с 4 марта сбор возвращается к старой сумме 160 долларов США.

As was announced on March 1, 2019, starting on March 4, 2019, a visa fee for most nonimmigrant visas issued at the US Consulates in Russia will be reduced to US$160 (the fee was recently changed, but will be back to $160 effective 3/4/19).

Сообщение МИД России тут.

How to Apply for a Fiancee K-1 Visa

12/17/2018

What is a fiancée K-1 and K-2 visa? Who can apply? What is the process, timeframes and the costs?
The fiancée K-1 nonimmigrant visa is for the foreign national fiancée of a United States citizen. Only a U.S. citizen can petition for his or her foreign fiancée. A U.S. citizen can file a fiancée visa petition only after they have met in person in the previous two years: meeting each other online or through a video chat or messenger is not enough. The purpose of a K-1 visa is for foreign citizen fiancée to travel to the United States and marry his or her U.S. citizen sponsor within 90 days of arrival.
The foreign fiancee will then apply for adjustment of status (aka “green card”) with the USCIS at the Department of Homeland Security. This is a separate legal process.
K-1 visa is a non-immigrant visa. However, because a fiancée visa is intended to help a foreign national to immigrate to the U.S. and allows him or her to apply for a green card after marriage to a U.S. citizen petitioner shortly after arrival in the United States, the fiancé(e) must meet most of the requirements of an immigrant visa.
K-2 visa is a fiancée visa for eligible children of K-1 visa applicant (unmarried children under 21).
As of 12/2018, current processing times are approx. 5 to 7 months for a I-129F Petition, plus additional 3 to 6 weeks for the NVC stage, plus additional 1-3 months for a visa application process (varies depending on a Consulate and your own readiness).

The First Step: Filing the Petition, USCIS Form I-129F
(1) The U.S. citizen fiancé, must file Form I-129F, Petition for Alien Fiancé(e), with the USCIS. Form I-129F cannot be filed at a U.S. Embassy, Consulate, or USCIS office abroad.
(2) When USCIS approves the I-129F petition, it is sent to the National Visa Center (NVC). The NVC will assign a new a case number and directly forward the approved fiancée visa petition to the U.S. Embassy or Consulate where a foreign fiancée will apply for a visa.

The Second Step: Applying for a Visa
The NVC will mail a letter with a new case number after it sends a fiancée visa case to the U.S. Embassy or Consulate. Once you receive this letter, it is time to apply for a K-1 visa and prepare for the interview.
Eligible children of K-1 visa applicants may apply for K-2 visas. Children are included into the I-129F petition. However, separate visa applications and visa fees are required for every child.

Required Documentation The foreign national fiancée and eligible children applying for K-2 visas will be required to bring the following forms and documents to the visa interview:

Completed Form DS-160, Nonimmigrant Visa Application. Each K-1 and K-2 visa applicant must: (1) complete Form DS-160 online, (2) pay a visa fee, and (3) print the DS-160 confirmation page to bring to a visa interview.
A passport valid for travel to the United States and with a validity date at least six months beyond your intended period of stay in the U.S.
Divorce or death certificate(s) of any and all previous spouse(s) for both you and the U.S. citizen petitioner.
Police certificates from your home country and all other countries where you have lived for six months or more since age 16 (Police certificates are also required for a foreign fiancée and all accompanying children age 16 or older)
Medical examination (for K-1 and K-2 visa applicants)
Evidence of financial support (Form I-134, Affidavit of Support, and proof of sponsor’s employment and income usually are required). There is no extra fee for the Form I-134. For a fiancée visa, the Affidavit of Support, Form I-134, is required. There is another Affidavit of Support, Form I-864, which will be required later, when you apply for a green card after marriage. The forms are different. The income requirements are also different. When submitting the Affidavit of Support, Form I-134, you need to show that your U.S. sponsor's income is 100 percent of the federal poverty guideline. When submitting the Affidavit of Support, Form I-864, the sponsor must be able to demonstrate that his or her income is at least 125 percent of the federal poverty guideline minimum income requirement. If you estimate that both K-1 visa and a green card will be applied for during the same tax year, you should plan and gather all required documentation in advance.
Evidence of relationship with your U.S. citizen fiancée, which is very important at the last stage, as well as at the first stage.

The consular officer may ask for additional information, such as photographs, chat logs, emails and other proof that the relationship with your U.S. citizen fiancé(e) is genuine and real. Documents in foreign languages, other than the language of the country in which the application takes place, should be translated. Applicants should take to the visa interview legible photocopies of civil documents and translations, such as birth and divorce certificates.

Fees

Government filing fees are subject to change (as of 12/2018, the fees are as follows):

US$535 -- Filing fee for an Alien Fiancé(e) Petition, Form I-129F
US$265 -- Nonimmigrant visa application processing fee, Form DS-160 (required for each K visa applicant)
Medical examination fee, paid directly to a designated clinic (required for each K-1 and K-2 visa applicant) – costs vary, please check with the U.S. embassy in the country where a fiancée will apply for a visa
Other costs may include translation and notarization charges, fees for getting the documents required for the visa application (such as passport, police certificates, birth certificates, etc.). Costs vary from country to country.
US$1,225 -- Filing Form I-485, Application to Register Permanent Residence or to Adjust Status. Your spouse will submit this application after marriage. There could be additional applications filed concurrently: Application for a work permit and Application for advance parole. These applications are optional, but could be advisable.
Legal fees – we charge flat fee which could vary from case to case, depending on difficulty and the number of dependents. Please contact attorney for a case evaluation, and we will gladly give you a quote.

To ensure that your application is accepted and not rejected, the most current edition of the form must be submitted, accompanied by a correct filing fee. It is recommended that you check the most current edition of every application and the most current filing fees at USCIS and Department of State websites shortly before applying.

Please note that the approved I-129F petition is valid for four (4) months from the date of approval by USCIS. However, a consular officer can extend the validity of the petition if it expires before visa processing is completed.

Certain conditions and activities can make a visa applicant ineligible for a visa. Examples of these ineligibilities include: certain criminal records; overstaying a previous visa in the U.S.; submitting fraudulent documents; previous deportation or removal order, or voluntary departure; failure to prove bona fide fiancée relationship; etc. If you are found to be ineligible for a visa, the Consular Officer will advise you whether there is waiver of the ineligibility and what the waiver process is.

After your K-1 Fiancé(e) Visa was approved, you will generally wait 5 to 7 business days to pick up your passport, a visa, and a sealed packet containing the documents you provided, plus other documents prepared by the U.S. Embassy or Consulate. It is important that you do not open the sealed packet. Only the DHS immigration official should open this packet when you enter the United States.
If you have children who received K-2 visas, you will either travel together or your children holding K-2 visas will have to follow you to the U.S.

Please note that K-1 and K-2 visas are valid for a single admission to the United States within the validity of the visa, which will be a maximum of 6 months from the date of issuance.

It is advisable not to purchase the tickets, not to sell real estate and business abroad until after a K-1 visa has been approved and issued. In order to limit the risk even more, some of other clients preferred not to sell their apartments, cars, businesses until after they became lawful permanent residents of the United States.

Please note that you must either marry your U.S. citizen fiance within 90 days of your entry into the United States, or depart the U.S. before the expiration of the 90-day period of admission. If not married within the 90-day window, or married within 90 days, but didn’t apply for a green card, if you wish to stay in the United States and apply for a green card, contact a competent immigration attorney for legal advice.

If you would like to schedule a telephone consultation or need help, please contact attorney for a case evaluation, and we will gladly give you a quote and advise you.

Please see below a few brief videos: Part 1, Part 2 and Part 3.

Information and videos in Russian can be found here.

Effective December 23, 2016, USCIS will increase filing fees by 21 percent

10/24/2016

On October 24, 2016, the Final rule was published in Federal Register.

SUMMARY: The Department of Homeland Security (DHS) is adjusting the fee schedule for immigration and naturalization benefit requests processed by U.S. Citizenship and Immigration Services (USCIS). The fee schedule was last adjusted on November 23, 2010.

DHS has determined that adjusting the fee schedule is necessary to fully recover costs and maintain adequate service. DHS published a proposed fee schedule on May 4, 2016. Under this final rule, DHS will increase fees by a weighted average of 21 percent; establish a new fee of $3,035 covering USCIS costs related to processing the Employment Based Immigrant Visa, Fifth Preference (EB–5) Annual Certification of Regional Center, Form I–924A; establish a three-level fee for the Application for Naturalization, Form N–400; and remove regulatory provisions that prevent USCIS from rejecting an immigration or naturalization benefit request paid with a dishonored check or lacking the required biometric services fee until the remitter has been provided an opportunity to correct the deficient payment.

DATES: This rule is effective December 23, 2016. Applications or petitions mailed, postmarked, or otherwise filed on or after December 23, 2016 must include the new fee.

DETAILS: Establish a three-level fee for Application for Naturalization, Form N–400.

First, DHS will increase the standard fee for Form N–400 from $595 to $640 (plus Biometrics fee).

Second, DHS will continue to charge no fee to applicants who meet the requirements of sections 328 or 329 of the Immigration and Nationality Act of 1952 (INA) with respect to military service and applicants with approved fee waivers.

Third, DHS will charge a reduced fee of $320 for naturalization applicants with family income greater than 150 percent and not more than 200 percent of the Federal Poverty Guidelines.

* Remove regulatory provisions that prevent USCIS from rejecting an immigration or naturalization benefit request paid with a dishonored check or lacking the required biometric services fee until the remitter has been provided an opportunity to correct the deficient payment.

* Clarify that persons filing any benefit request may be required to appear for biometrics services or an interview and may be required to pay the biometrics services fee.

FINAL RULE:

A. Changes in the Final Rule This section details the changes made in this final rule as compared to the NPRM. These changes are summarized as follows: 1. Application to Register Permanent Residence or Adjust Status, Form I–485. DHS has revised the regulatory language regarding the fee for the Application to Register Permanent Residence or Adjust Status, Form I–485, to clarify that the proposed $750 discounted fee is available for all applicants under 14 years old who submit their Form I–485 with that of a parent. These revisions accord the fee regulations with the current Form I–485 instructions and intake practices. See new 8 CFR 103.7(b)(1)(i)(U)(2); 81 FR 26919. The section later in this preamble entitled, ‘‘Adjustment of Status, Form I–485, and Interim Benefits,’’ provides more details about this change.

2. Dishonored payments. DHS has also clarified the regulations governing USCIS actions when a check used to pay the required fee is dishonored by the remitter’s bank. Under this final rule, USCIS will submit all initially rejected payments to the applicant’s bank a second time for it to clear or be rejected. 8 CFR 103.2(a)(7)(ii)(D). If the check is rejected again following re-submission by USCIS, it will reject the case for fee non-payment. If the case has been approved, USCIS will send a notice of intent to revoke the approval. The section later in this preamble entitled, ‘‘Dishonored Payments,’’ provides more details about this change. 3. Application for Advance Permission to Enter as a Nonimmigrant, Form I–192, and Application for Waiver for Passport and/or Visa, Form I–193. DHS has made adjustments to the proposed fees in the final rule for the Application for Advance Permission to Enter as a Nonimmigrant, Form I–192, and the Application for Waiver for Passport and/or Visa, Form I–193. For the reasons outlined in section IV.B.2.p. of this preamble, the fees that will be charged for Forms I–192 and I–193 will remain at $585, rather than the proposed fee of $930 when such forms are submitted to and processed by the U.S. Customs and Border Protection (CBP). See new 8 CFR 103.7(b)(1)(i)(P)– (Q).

NEW SCHEDULE OF USCIS FILING FEES, effective 12/23/2016, here pages 3-4.

For example, here is a schedule of new fees for some of the applications (not including biometrics):

- I-485 - $1,140 plus biometrics
- I-485 for a child under 14 - $750
- I-130 - $535
- I-129F - $535
- I-90 - $455
- I-601 - $930
- I-601A - $630
- I-751 - $595
- I-765 - $410
- N-400 - $640
- N-600 - $1,170
- Green card fee - $220 (was $165)
- Biometrics fee remains the same - $85.

USCIS is planning to raise filing fees.

5/19/2016

Per Federal Register notice published on May 4, 2016, the U.S. Citizenship and Immigration Services (USCIS) is planning to raise filing fees for most types of immigration filings and applications.
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Examples of commonly used forms that would see fee increases:

Petition Type Current Fee Proposed Fee

I-129 Petition for Nonimmigrant Worker $ 325 $ 460
I-130 Petition for Alien Relative $ 420 $ 535
I-131 Application for Travel Document $ 360 $ 575
I-140 Immigrant Petition for Alien Worker $ 580 $ 700
I-485 Application to Adjust Status $ 985 $1140 plus biometrics
I-539 Application to Extend or Change Nonimmigrant Status $ 290 $ 370
I-765 Application for Employment Authorization $ 380 $ 410
N-400 Application for Naturalization $ 595 $ 640 plus biometrics fee.

***Reduced Fee for Some Naturalization Applications.
The proposed rule sets forth potential changes to the fee requirements for naturalization applications for families that meet designated income limitations. Under current regulations, a naturalization applicant can request a fee waiver for both the N-400 application ($595) and the corresponding biometrics ($85). The proposed rule would leave the fee waiver in place, and also create a NEW option allowing for a 50 percent fee reduction for non-military naturalization applicants who have incomes greater than the 150 percent of poverty line, but not more than 200 percent of the poverty guidelines.
Comment Opportunity for Public Ends July 5, 2016.

At this time, only one of USCIS filing fees, application for naturalization, form N-400 fee can be paid with a credit card.

11/16/2015

Recent update from USCIS:

If you are applying for U.S. citizenship through a process known as naturalization (filing a USCIS form N-400), you can now use a credit card to pay the Form N-400, Application for Naturalization fee.

Most applicants must pay a $680 fee, which includes biometrics fee.

To pay with your credit card, you must file a Form G-1450, Authorization for Credit Card Transaction.

At this time, USCIS accepts payments by credit card ONLY for one application, Form N-400, application for naturalization. This can change in the future. You should always review the form's instructions online before filing.

Here is the form: http://www.uscis.gov/g-1450 and instructions how to pay with a credit card.