Is it necessary to pay taxes as a self-employed individual under the E-3 visa?

The E-3 visa is a category intended for Australian citizens coming to work in the United States in specialty occupations, which generally requires a job offer from a U.S. employer. Therefore, the visa structure presupposes a formal employment relationship and not the practice of self-employed or freelance activities.

When we talk about ‘paying taxes as a self-employed individual,’ we are usually referring to the tax obligations of those who work on their own account – applying, for example, to income from self-employment and potentially subject to the self-employment tax in the United States. However, in principle, an E-3 visa holder must work exclusively for the employer who sponsored them, and therefore their income will be treated as wages, with the appropriate withholdings and deductions at the source, according to employment regulations.

If an E-3 visa holder starts receiving income from another source or tries to perform self-employed activities, this situation can cause problems both with immigration authorities and with the U.S. Internal Revenue Service. This is because, besides potentially violating the terms of the visa – which requires an employment relationship linked to the sponsoring employer – such income may trigger additional tax obligations for which the taxpayer would need to comply immediately, including the need to file specific forms, independently calculate contributions for Social Security and Medicare, and pay self-employment tax if applicable.

It is essential to strictly follow the United States immigration rules and keep tax obligations up to date to avoid complications that could compromise your status in the country. For this reason, it is always recommended to seek updated information, consult official sources, and, if necessary, seek guidance from specialized professionals – both in immigration and tax areas – to ensure all requirements are properly met.

Be cautious of service offers or information that promise simplified solutions, as they may not accurately meet legal requirements or, in some cases, conceal risks related to fraud. Remember: staying within the law in both immigration and tax obligations is essential to ensure a smooth and trouble-free stay in the United States.

Victoria Harper

Editor-in-Chief

Meet the author

Leading journalism and editorial content at Visto n’ Visa, Victoria helps make immigration topics clear, trustworthy, and easy to understand. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.