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Do I need a U.S. W-2 if the company in the United States pays my salary?

On an L-1 visa with salary paid by a U.S. company, the W-2 is typically issued each year and is essential for filing with the IRS. Learn why it is a key piece of your tax obligations.

Written by

Victoria Harper

Editor-in-Chief

Updated on July 17, 2026
1 min read
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Yes. When you work in the United States on an L-1 visa and receive a salary from a company based there, it is common for that company to issue Form W-2. This document summarizes your earnings and the taxes withheld throughout the year, serving as the basis for filing your income tax return with the IRS.

As a general rule, if the U.S. company pays your salary, it is required to issue the W-2 annually to its employees. Being in the U.S. as a professional transferred on an L-1 does not eliminate tax obligations on income earned in the country, so the W-2 becomes a central document for meeting them properly.

  • The W-2 details how much was earned and what was withheld.
  • It serves as the basis for the annual filing with the IRS.
  • Tax obligations apply even to those present on a temporary visa.

If questions arise about taxation or the relationship between taxes and immigration status, it is worth consulting a tax professional who specializes in international taxation. Staying current with your obligations protects both your tax standing and your immigration status.

Learn more about L-1

Type
Intracompany transfer
Duration
1-3 years
Extension
Up to 5-7 years
Processing
2-5 months
All about L-1

About the author

Victoria Harper

Editor-in-Chief

Meet the author

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.

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Do I need a U.S. W-2 if the company in the United States pays my salary?

On an L-1 visa with salary paid by a U.S. company, the W-2 is typically issued each year and is essential for filing with the IRS. Learn why it is a key piece of your tax obligations.

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