L1-B visa, have been outside US for 8 months, re-entry into US a problem (immi, tax)?

[joh.k]

Hi all,

I have an L1-B visa, valid 2013 till 2016.
I worked in the US July 2013 till June 2014.
I am still employed by the same company (i.e. the one I worked for in the US and that sponsored my L1-B), but since June 2014 I work and live in Europe, where my employer has a branch.
There is no intention of relocating to the US again. However, my company has not terminated my L1-B visa.

Now my employer wants me to go on a short business trip to the US in Feb 2015.



My question:

Will my trip cause any problems

a) regarding immigration authorities - I still have my L1-B visa, even though I am no longer working in the US since 8 months (counting back from Feb 2015 when due to the business trip I will re-enter the US). I have no stamp in my passport showing when I left the US (and I never received an I-94 in paper, it was already electronic when I first immigrated). However, using immigration stamps into other countries as well as airplane boaring passes I can show that I was indeed away from the US since June 2014.
It seems to me like the right thing to do would have been to terminate the L1-B visa back in June 2014, and to go on subsequent short trips to the US on Visa Waiver program. However, my L1-B visa has not been terminated. Now I am not sure if this will cause trouble, or if I can calmly travel on L1-B.

b) regarding tax authorities - I received my paychecks in Europe, and paid taxes in Europe, NOT the US. Will US tax authorities start running investigations on my taxes because my re-entry into the US raises suspicion about the correctness of my taxation? I do not think I owe any taxes, but it is a fairly complicated case and just putting all the dates and documents together would be a big pain that I want to avoid if at all possible.



Many thanks in advance for any insights!

[raghvi]

Hi all,

I have an L1-B visa, valid 2013 till 2016.
I worked in the US July 2013 till June 2014.
I am still employed by the same company (i.e. the one I worked for in the US and that sponsored my L1-B), but since June 2014 I work and live in Europe, where my employer has a branch.
There is no intention of relocating to the US again. However, my company has not terminated my L1-B visa.

Now my employer wants me to go on a short business trip to the US in Feb 2015.



My question:

Will my trip cause any problems

a) regarding immigration authorities - I still have my L1-B visa, even though I am no longer working in the US since 8 months (counting back from Feb 2015 when due to the business trip I will re-enter the US). I have no stamp in my passport showing when I left the US (and I never received an I-94 in paper, it was already electronic when I first immigrated). However, using immigration stamps into other countries as well as airplane boaring passes I can show that I was indeed away from the US since June 2014.
It seems to me like the right thing to do would have been to terminate the L1-B visa back in June 2014, and to go on subsequent short trips to the US on Visa Waiver program. However, my L1-B visa has not been terminated. Now I am not sure if this will cause trouble, or if I can calmly travel on L1-B.

b) regarding tax authorities - I received my paychecks in Europe, and paid taxes in Europe, NOT the US. Will US tax authorities start running investigations on my taxes because my re-entry into the US raises suspicion about the correctness of my taxation? I do not think I owe any taxes, but it is a fairly complicated case and just putting all the dates and documents together would be a big pain that I want to avoid if at all possible.



Many thanks in advance for any insights!

You shouldn't fret much about the immigration aspect of this. I think you are fine as you have a valid visa, you need pretty much that , a latest deputation letter from HR, existing blanket L1 I797 copy.

As for taxation purposes, did you file your taxes for 2013 in the beginning of 2014? Were you supposed to file it ? Check if you need to as per substantial presence test http://www.irs.gov/Individuals/Inter...-Presence-Test , I guess if you were present on US soil for 183 or more days in a calendar year you need to file taxes in US and declare global income of that year. Check with a tax expert.

This is my opinion not legal advice.

[joh.k]

You shouldn't fret much about the immigration aspect of this. I think you are fine as you have a valid visa, you need pretty much that , a latest deputation letter from HR, existing blanket L1 I797 copy.

As for taxation purposes, did you file your taxes for 2013 in the beginning of 2014? Were you supposed to file it ? Check if you need to as per substantial presence test http://www.irs.gov/Individuals/Inter...-Presence-Test , I guess if you were present on US soil for 183 or more days in a calendar year you need to file taxes in US and declare global income of that year. Check with a tax expert.

This is my opinion not legal advice.

Thank you for your reply!

Regarding immigration:
- Could you briefly explain what you mean by "deputation letter"?
- Is the I-797 the USCIS document stating that my L1-visa-application has been granted?

Regarding taxation:
- I did not meet the substantial presence test in 2013. (In the US for only approx. 160 days.) Therefore I did not file a tax return.
- Due to an exception for departing aliens that 1.) are in the US less than 183 days in the year of their departure, 2.) have a tax home in a foreign country and 3.) have a closer connection to that country: I remained nonresident in 2014.