Do I need to provide last year’s U.S. tax return?

As a general rule, the L-1 visa does not revolve around your U.S. income tax return from the previous year. This type of intracompany transfer focuses on proving the relationship between the foreign company and the U.S. subsidiary, affiliate, or branch and on demonstrating your experience and qualifying role.

If you have not had taxable income in the United States, there is normally no reason to present a U.S. tax return that would not even exist. The typical L-1 documentation is different: proof of the corporate relationship, activity abroad, and the executive, managerial, or specialized nature of the position.

The situation changes if you have already had tax obligations in the U.S., from previous employment or U.S.-sourced income. In those cases, showing that those obligations were met may be useful or required.

Since the document list varies by individual profile, it is worth confirming the current requirements with the USCIS or a specialist before putting together your petition.

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.