What Is Form 942?
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Form 942, Request for Reduced Fee, is a form used to request a reduced filing fee for Form N-400, Application for Naturalization. Form 942—also known as I-942—and Form N-400 are filed with the Department of Homeland Security US Citizenship and Immigration Service (USCIS).
Form 942 can also refer to IRS Form 942, Employer’s Quarterly Tax Return for Household Employees. IRS Form 942 is no longer in use. Individuals with household employees instead need to file IRS Form 941, Employer’s Quarterly Federal Tax Return.
Who Can File Form 942?
Non-US citizens who are applying for naturalization with Form N-400 can file Form 942 to request a reduced filing fee. To be eligible for a reduced fee, applicants must have an annual household income between 150% and 200% of the Federal Poverty Guidelines at the time of filing. Applicants who want to request a full-fee waiver rather than a reduced fee should file Form 912—also known as I-912—instead.
Applicants who qualify for a reduced filing fee must submit Form 942 at the same time as their Form N-400. They must also submit the reduced filing fee ($320) and the full biometrics fee ($85) at the time of filing.
If multiple members of a single family are filing Form N-400s at the same time, they can submit a single Form 942 to request reduced fees for each filing.
IRS Form 942 (Redundant)
Form 942 may also refer to IRS Form 942, Employer’s Quarterly Tax Return for Household Employees, which is no longer in use. This form was previously used by individuals with household employees—such as in-home nannies or cleaning staff—to file Medicare and Social Security taxes with the IRS on a quarterly basis.
Individuals with household employees must still file quarterly employer payroll taxes using IRS Form 941, Employer’s Quarterly Federal Tax Return.
Conclusion
Form 942 is used to request a reduced filing fee when submitting Form N-400, Application for Naturalization, with the USCIS. Form 942 also refers to an IRS form that is no longer in use for filing quarterly employment taxes for household employees.
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