In principle, there is no explicit rule that prohibits an L-1 holder from living in Mexico (or another neighboring country) and crossing the border daily to work in the United States. The key point is different: the L-1 presupposes that you actually perform in the U.S. the functions that justified the intracompany transfer.
For this reason, the arrangement must be consistent with the visa. It can raise questions from immigration authorities if:
- The absences negatively affect the performance of the approved role.
- It appears that the actual place of work is outside the U.S.
- The routine differs from what was presented in the petition.
There is also a tax dimension to consider: living in one jurisdiction and working in another can raise issues of tax residency and double taxation, which go beyond the visa itself and require specific guidance.
Since each situation has its own immigration and tax particularities, it is worth verifying the current rules and evaluating your case with a specialist before adopting this routine.
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.