News & Analysis as of

Internal Revenue Service Visas

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Holland & Knight LLP

Registration Opens for Information on Trump Gold Card Residency Permit

Holland & Knight LLP on

As of June 12, 2025, individuals and businesses can register to receive information on the Trump Gold Card – a proposed alternative or possible replacement to the EB-5 visa, also known as the Immigrant Investor Visa. ...more

Rivkin Radler LLP

Moving to the U.S.? Have You Planned for the Estate and Gift Taxes?

Rivkin Radler LLP on

It is a fact that the phenomenon of human migration has been a major force in the history of the world. Indeed, among the themes that have remained constant during my years of practice, there are two that may be...more

Bilzin Sumberg

The Student Visa Exception: A Pretty Good Thing, But Not A Cure-all

Bilzin Sumberg on

In a previous post, we provided an overview for determining a person's U.S. income tax residency status under the substantial presence test (the "SPT"), a test which relies on a mathematical formula for computing an...more

Harris Beach Murtha PLLC

Reminder: H-1B Employers Must Withhold FICA

October 1 marks the beginning of the federal government’s fiscal year, as well as the H-1B employment start date for thousands of workers. Most people who change status to H-1B under the H-1B lottery system initially came to...more

Carlton Fields

Immigration and Tax Issues for Nonresident Aliens Subject to Unexpected Travel Restrictions

Carlton Fields on

The recent pandemic has caused changes to our lives in multiple ways, including shelter-in-place orders and travel restrictions between various countries. ...more

Mintz - Employment, Labor & Benefits...

Employers Must Withhold FICA Taxes for Students who Change Status to H-1B Starting October 1

As students and scholars’ status change from F-1, J-1 or other FICA exempt statuses to H-1B starting October 1, these employees will become subject to FICA taxes upon the effective date of their H-1B status....more

Fisher Phillips

Healthcare Reform And Seasonal Guest Workers

Fisher Phillips on

Many employers are eagerly watching the U.S. Congress as it debates comprehensive immigration reform legislation. However, employers of foreign workers need to be aware of another comprehensive reform already enacted—the...more

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