Yes. A professional working in the United States on an L-1 visa can generally obtain a Social Security Number (SSN) and meet tax obligations, even if the salary is paid by a parent company abroad. What typically matters is not where the payment comes from, but the fact that the work is performed on U.S. soil.
In practice, being physically present in the U.S. and carrying out professional activities tends to create ties to the country’s tax system. The SSN serves as identification for tax and employment purposes, and a portion of income may be subject to U.S. taxation even when the paying entity is located abroad.
- Where the work is performed typically determines tax obligations.
- The SSN is used for identification and to report income.
- Tax treaties between countries to avoid double taxation can influence the outcome.
Because each situation depends on factors such as length of stay, type of income, and any applicable treaties between countries, the best course of action is to consult an international tax specialist and confirm current rules with the relevant authorities before making any decisions.
Learn more about L-1
- Type
- Intracompany transfer
- Duration
- 1-3 years
- Extension
- Up to 5-7 years
- Processing
- 2-5 months
About the author
Victoria Harper
Editor-in-Chief
As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.