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

For the L visa, it is generally not necessary to submit the U.S. income tax return if there is no income in the U.S., but specific cases may require tax proof.

Written by

Victoria Harper

Editor-in-Chief

Updated on July 26, 2025
2 min read
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When it comes to U.S. visas, each category has its own documentary requirements. In the case of the L visa, which is intended for intracompany transfers of executives, managers, and professionals with specialized knowledge, many wonder if it is necessary to submit last year’s U.S. income tax return as part of the process.

As a rule, the L visa focuses on proving the relationship between the foreign company and its U.S. subsidiary, affiliate, or branch, evidencing the employee”s transfer. Therefore, generally, the process does not require the beneficiary to submit U.S. income tax returns, especially if they have not yet had income in the U.S. or resided in the country.

However, if in some situations the applicant has already had U.S. tax obligations – which may occur, for example, in cases of previous employment or income originating from U.S. territory – it may be necessary to demonstrate the tax history by proving that their tax obligations have been duly fulfilled.

Regardless of your case, it is essential to remember that the immigration process must strictly follow the laws and regulations of the United States. It is always advisable to seek information from official sources or through the guidance of specialized professionals to avoid falling into dubious offers or advertisements that promise guaranteed results.

A careful analysis of the documents required for your specific case is essential to ensure that the entire process proceeds clearly and safely.

In summary, if you have not yet had taxable income in the U.S., under normal circumstances, you will not need to submit last year”s U.S. income tax return for the L visa. If there is any particular situation involving U.S. tax obligations, it is best to count on specialized consulting for detailed and up-to-date guidance according to your reality.

Learn more about L-1 Visa

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

Victoria's tips

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

For the L visa, it is generally not necessary to submit the U.S. income tax return if there is no income in the U.S., but specific cases may require tax proof.

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