According to IRS, to claim your child as your dependent, your child must meet either the qualifying child test or the qualifying relative test:
To meet the qualifying child test, your child must be younger than you or your spouse if filing jointly and either younger than 19 years old or be a “student” younger than 24 years old as of the end of the calendar year.
There’s no age limit if your child is “permanently and totally disabled” or meets the qualifying relative test.
In addition to meeting the qualifying child or qualifying relative test, you can claim that person as a dependent only if these three tests are met:
Dependent taxpayer test
Citizen or resident test, and
Joint return test
Taxable income can include payments you receive from:
Employment: Wages & employee benefits include in form w-2
Businesses: Partnerships or other Businesses entities
Investments: Capital gains, Stocks options, trades Interest, Dividents, Crypto currency.
Benefits paid to you: Retirement, SSN income, Unemployment benefits.
USCIS had published a final rule increasing the processing fee for most of it services. The primary motivation for these new fees is that USCIS wants to recover its operating costs more fully. Unlike many other federal agencies, 96% of the USCIS budget is derived from user fees, while only about 4% is from congressional appropriations. By adjusting the fees, USCIS will support timely processing of new applications. Publishing this Final Rule, USCIS noted that the fee increases are essential to recover operating costs, expand humanitarian programs, provide federally mandated pay raises to its current employees, and hire additional staff.
This new filling fees will take effect on 1 April 2024.
The table below present more information regarding this new processing fees.
Form / Visa Type
Type of Filing
Current Fee
New Fee
I-129 H-1
Small employers and nonprofits All other employers
US$460 US$460
US$460 US$780
I-129 L
Small employers and nonprofits All other employers
US$460 US$460
US$695 US$1,385
I-129 O, Nonimmigrant Workers
Small employers and nonprofits All other employers
US$460 US$460
US$530 US$1,055
I-129, Petition for Nonimmigrant Worker: E, H-3, P, Q, R, or TN
Small employers and nonprofits All other employers
US$460 US$460
US$510 US$1,015
I-140, Immigrant Petition
All employers
US$700
US$715
I-539, Application to Extend/ Change Nonimmigrant Status