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Does the R-1 need to pay federal income tax if receiving a salary?

R-1 visa holders who receive a salary in the U.S. must pay federal income tax according to IRS rules, varying depending on whether they are tax residents or not.

Written by

Victoria Harper

Editor-in-Chief

Updated on February 15, 2025
2 min read
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The R-1 visa is intended for religious workers who come to the United States to perform duties at religious institutions. When a professional with this visa receives a salary, they must observe the same tax obligations as any other worker in the country, which includes paying federal income tax according to the rules established by the Internal Revenue Service (IRS).

Generally speaking, if the holder of the R-1 visa is receiving a salary for services performed on U.S. soil, that income is considered U.S.-sourced income. Thus, regardless of the visa type, there is an obligation to comply with the country”s tax laws.

It is important to remember that how this tax is calculated may vary if the taxpayer is considered a tax resident (if they remain in the U.S. for an extended period) or a nonresident. In the first case, taxation applies to worldwide income, whereas nonresidents are taxed only on income generated within the United States.

It is crucial to emphasize that complying with U.S. immigration and tax laws is fundamental to avoid future problems both with the tax authorities and immigration services. Seeking updated information from official sources or consulting specialists in the field can help ensure correct interpretation of obligations and avoid any confusion or misleading information, especially considering marketing campaigns or dubious promises of results without legal backing.

Finally, although this clarification provides a general overview of the topic, each case may have particularities that require individualized analysis. Therefore, staying well informed and acting in accordance with American regulations is always the best strategy.

Learn more about R-1

Requirement
Religious worker
Initial validity
Up to 30 months
Extension
Up to +30 months (max 5 years)
Hours
Min. 20 hrs/week
All about R-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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Does the R-1 need to pay federal income tax if receiving a salary?

R-1 visa holders who receive a salary in the U.S. must pay federal income tax according to IRS rules, varying depending on whether they are tax residents or not.

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