Visas and Immigration for the United States

The United States immigration system offers various pathways for foreign nationals to visit, work, invest, and live in the country. This guide covers the main visa categories, application processes, and tax implications for immigrants and non-immigrants.

Non-Immigrant Work Visas

H-1B Specialty Occupation

• Purpose: For professionals in specialty occupations (typically requiring bachelor's degree)
• Duration: Initial 3 years, extendable to 6 years
• Cap: 65,000 regular + 20,000 advanced degree exemption annually
• Lottery System: Selection by random lottery when oversubscribed
• Spouse: H-4 dependent visa (may work in some cases)

L-1 Intracompany Transfer

• L-1A: For managers/executives (initial 3 years, max 7)
• L-1B: For specialized knowledge workers (initial 3 years, max 5)
• Requirement: Must have worked for company abroad for 1 continuous year in prior 3 years

O-1 Extraordinary Ability

• For individuals with extraordinary ability in sciences, arts, education, business, or athletics
• No annual cap, renewable indefinitely
• High evidentiary standard (major awards, publications, etc.)

Investor Visas

E-2 Treaty Investor

• Purpose: For nationals of treaty countries investing in a US business
• Investment: Substantial investment required (no fixed minimum, typically $100,000+)
• Business: Must be active and operating (not marginal)
• Duration: Initial 2-5 years, renewable indefinitely
• Spouse: May work with employment authorization

EB-5 Immigrant Investor

• Purpose: Green card for investors creating jobs
• Investment: $1,050,000 standard / $800,000 in targeted employment areas
• Job Creation: Must create at least 10 full-time jobs for US workers
• Pathway: Conditional permanent residence for 2 years, then full green card

Family-Based Immigration

• Immediate Relatives: Spouses, unmarried children under 21, and parents of US citizens (no annual cap)
• Family Preference: Other relatives subject to annual caps and wait times
• Fiancé Visa (K-1): For foreign fiancés of US citizens (must marry within 90 days)

Permanent Residency (Green Card)

• Employment-Based: EB-1 (priority workers), EB-2 (advanced degree/exceptional ability), EB-3 (skilled workers/professionals), EB-4 (special immigrants), EB-5 (investors)
• Family-Based: Through qualifying family relationship
• Diversity Visa: Green card lottery for countries with low immigration rates
• Conditions: Physical presence requirement, worldwide income taxation

Citizenship

• Naturalization: 5 years as green card holder (3 years if married to US citizen)
• Requirements: Continuous residence, physical presence, English proficiency, civics test, good moral character
• Dual Citizenship: US allows dual citizenship (check home country laws)

Tax Implications

• Green Card Holders and Citizens: Taxed on worldwide income
• Non-Residents (H-1B, L-1, etc.): Taxed on US-source income only
• Substantial Presence Test: May trigger resident taxation after 183 days in 3-year period
• Exit Tax: May apply to green card holders and citizens renouncing status with net worth over $2 million