Does the EB-4 require IRRF payment in the USA?

When analyzing the tax requirements in the United States for holders of the EB-4 visa, it is important to understand that this visa refers to a special immigrant category and not a differentiated tax regime. In other words, the obligations regarding tax payments-including withholding tax-are related to the general rules of the American tax system, which apply to all residents and citizens, regardless of the visa category.

When a person obtains immigrant status through the EB-4, they may be considered a tax resident in the United States. As a tax resident, the individual must declare their worldwide income and may be subject to withholding taxes (a mechanism similar to the functioning of IRRF, a term more common in some countries, such as Brazil).

Thus, the practical incidence of withholding tax occurs insofar as the person earns taxable income, but this obligation is not imposed specifically by virtue of holding the EB-4. It is essential to highlight that tax payment obligations are determined by U.S. revenue and tax laws, which cover various aspects such as the type of income, the amount received, and the possible existence of international treaties to avoid double taxation.

Therefore, the EB-4 does not create a special or modified rule for fulfilling these obligations; it simply grants an immigration status that, in turn, may alter the tax situation. Due to the complexity of the U.S. tax system, it is recommended to seek specialized guidance, whether with an accountant or tax advisor familiar with international legislation, to ensure proper compliance with tax obligations.

Furthermore, it is very important to strictly follow immigration laws and avoid offers promising miraculous solutions or unfounded results, since attention to detail and compliance with regulations are essential for a safe process that complies with current law.

In summary, the EB-4 does not impose, by itself, the payment of a specific “withholding tax,” but immigrants who acquire this status must comply with the same tax rules that apply to any other tax resident 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.