Taiwan expected to be approved for Visa Waiver Program in 2012

Taiwan expected to be approved for Visa Waiver Program in 2012

On Dec. 22, Eric H. Madison, acting director of the American Institute in Taiwan, announced Taiwan’s candidacy for the U.S. Visa Waiver Program (VWP). If approved, the program is expected to go into effect in the latter half of next year. Taiwan would join 36 other countries currently approved for the VWP. When the program goes into effect, there will be an immediate financial benefit for Taiwanese travelers to the U.S. Instead of paying $143 for a visa at AIT, travelers only need to pay $14 when completing the online application at Electronic System for Travel Authorization (ESTA). It is estimated that 150,000 non-immigrant visas were issued to Taiwanese last year.

H-1B cap of 65,000 for fiscal year (FY) 2012 has been reached

USCIS unexpectedly announced the H-1B statutory cap of 65,000 for fiscal year (FY) 2012 has been reached. 


Nov. 22, 2011 was the final receipt date for new H-1B specialty occupation petitions requesting an employment start date in FY 2012 (Oct 1, 2011-Sept 30, 2012).  The statutory cap of 20,000 for the advance degree applicants was reached on October 19, 2011.

What Is Section 245(i) of the Act?

What Is Section 245(i) of the Act?

Section 245(i) of the Act (8 U.S.C. 1255(i)) allows certain aliens with an immigrant visa immediately available to them to apply to adjust status upon payment of a $1,000 surcharge, even though the alien entered the United States without inspection or does not meet the maintenance of status and authorized employment requirements of section 245(c) of the Act (8 U.S.C. 1255(c)).

H-1B visas may run out in December 2011 or January 2012

United States Citizenship and Immigration Services (USCIS) reports that they are running out of new H-1B visas and they may soon be unavailable until October 2012, the start of the next fiscal year. 

Green Card Lottery = Immigrant Intent ?

When you apply for a nonimmigrant visa, there is a question, “Has anyone ever filed an immigrant visa petition on your behalf.” The Department of State has determined that the correct answer to this question is Yes.

However, the entry into the DV lottery by itself should generally not be sufficient to deny you a nonimmigrant visa and is not an automatic bar to obtaining subsequent nonimmigrant visas.

2013 Diversity Visa (green card) lottery is now open

The 2013 Diversity Visa (green card) lottery is now open for entry. Please enter before the deadline of Saturday, November 5, 2011, at noon EST. The entry must be made online at https://www.dvlottery.state.gov/. After you submit the entry, print out the confirmation number and save it. 

I recommend saving a few copies in different places since there is no way to retrieve it if you lose it. 

Generally, the IRS only audits about 1% of all individual tax returns annually. Certain factors can increase your audit risk such as omitting income, making math errors, and certain credits. Here is a list of 10 “red flags” that draw attention to your tax return and increase your risk of audit.

1.     Failing to report all taxable income. The IRS receives copies of all your W-2s and 1099s. You may not care about reporting a few dollars of bank interest from the 1099-INT but the IRS does. A mismatch increases your audit risk.

2.     Claiming large charitable deductions. If you claim charitable deductions that are disproportionate to your income, this raises a red flag. You need to retain receipts for your cash and property contributions. If your donate more than $500 of property, you must have an appraisal.

3.     Home office deduction. The IRS is interested in this deduction because most people that claim a home office do not meet all the requirements in order to claim this deduction. Among other requirements, the home office must be used exclusively and on a regular basis as your principal place of business.

4.     Business meals, travel, and entertainment. The IRS knows that self-employed people tend to claim excessive deductions.

5.     Cash business. Small business owners who primarily receive cash are less likely to accurately report all their income.

6.     Failure to report a foreign bank account. The IRS is very interest in people with overseas accounts. Failure to report a foreign bank account can lead to significant penalties. The IRS has made this one of their top priorities.

7.     Math errors. This is one of the biggest reasons taxpayers receive a letter from the IRS. If you make an error in your favor, you will get a letter from the IRS and there is a greater risk you will be audited.

8.     Engaging in large currency transactions. The IRS gets reports of cash transactions in excess of $10,000 involving banks, casinos, car dealers and other businesses, plus suspicious activity reports from banks.

9.     Claiming 100% business use of your car. 100% business use is rare and raises a red flag for the IRS. You should maintain mileage logs as wells as calendar entries for the purpose of every trip.

10.        Using round numbers. If most of deductions are round number like $500 or $1,000, then those look like estimates. Too many round numbers on your tax return will raise a red flag.

attorney@mylawllc.com
My Law, LLC
Immigration & Tax Law Firm
www.mylawllc.com

(630) 903-9625

Foreign students on J-1 visa protest Hershey’s factory jobs

Hundreds of foreign students on a State Department J-1 cultural exchange visa program walked off their factory jobs in protest recently.

The J-1 visa program brings foreign students to the country to work for two months and learn English, and was designed in part to fill seasonal tourism jobs at resorts and seaside towns. The 400 students employed at a Pennsylvania factory that packages Hershey's candies make $8.35 an hour, but their rent and program fees are deducted from their paychecks, leaving them with less money than they spent to get the visas and travel to the country in the first place.

Tips for Individuals Selling Their Home

If you have a gain from the sale of your main home, you may qualify to exclude all or part of that gain from your income.

1.     In general, you are eligible to exclude the gain from income if you have owned and used your home as your main home for two years out of the five years prior to the date of its sale.

2.     If you have a gain from the sale of your main home, you may be able to exclude up to $250,000 of the gain from your income ($500,000 on a joint return in most cases).

Tax Tips for Job Seekers

Tax Tips for Job Seekers

Many taxpayers spend time during the summer months updating their résumé and attending career fairs. Job seekers may be able to deduct some of the expenses on your tax return.

Here are seven things that you should know about deducting costs related to your job search.

1.     To qualify for a deduction, the expenses must be spent on a job search in your current occupation. You may not deduct expenses you incur while looking for a job in a new occupation.

2.     You can deduct employment and outplacement agency fees you pay while looking for a job in your present occupation. If your employer pays you back in a later year for employment agency fees, you must include the amount you receive in your gross income, up to the amount of your tax benefit in the earlier year.

Tax Tips for Students Starting a Summer Job

School’s out and many students are working this summer.

Here are five things that students should be aware of when they start a summer job.

1. When you first start a new job you must fill out a Form W-4, Employee’s Withholding Allowance Certificate. This form is used by employers to determine the amount of tax that will be withheld from your paycheck. If you have multiple summer jobs, make sure all your employers are withholding an adequate amount of taxes to cover your total income tax liability.

2. Whether you are working as a waiter or a camp counselor, you may receive tips as part of your summer income. All tips you receive are taxable income and are therefore subject to federal income tax.

DV-2012 Entrant Status Check available NOW

DV-2012 Entrant Status Check

Green Card Lottery - Diversity Visa – Results are available now, please go to U.S. Department of State Electronic Diversity Visa Entrant Status Check Web Site for DV-2012: http://www.dvlottery.state.gov/ESC/

You need your entry confirmation number in order to check your result.

If you are one of the few lucky entrants that are selected, our law firm offers green card application services for DV lottery winners.

My Law, LLC
Immigration & Tax Law Firm

www.mylawllc.com

Phone: (630) 903-9625

1230 E. Diehl Rd. Suite 106

Naperville, IL 60563

E-mail: attorney@mylawllc.com

E-Verify hurts farmers

HB 87, Georgia’s immigration law, the provision requiring employers to verify the immigration status of new hires (E-Verify) went into effect July 1. Farmers are panicking over how they will find enough workers to harvest their crops.

Many farmers have already noticed a dip in migrant workers as of late May, with harvest labor down nearly 30-50%. Come fall, those labor shortages are likely to continue.

Six Tax Tips for New Business Owners

Are you opening a new business this summer? Here are six tax tips for new business owners to know.

1.     First, you must decide what type of business entity you are going to establish. The type of business entity will determine which tax form you have to file. The most common types of business are the sole proprietorship, partnership, corporation and S corporation. An attorney can help you setup the entity.

2.     The type of business you operate determines what taxes you must pay and how you pay them. The four general types of business taxes are income tax, self-employment tax, employment tax and excise tax. If you sell merchandise, you may also have to collect sales tax.

Diversity Lottery - Dreams Vanish

Every year about 15,000,000 people apply for the Diversity Visa (green card) lottery. The Diversity Visa Program was authorized by Congress in 1990 as a way to increase immigration from under-represented countries. According to this criteria, the lottery has been successful. In 2009, 49% of lottery immigrant were from Africa while only 11% of the total 1.1 million legal immigrant to the US that year were from Africa.

The green card lottery typically opens for entry for one month in October and results are available on May 1^st. There is no fee to enter but winners pay $819 in government application fees. A total of 100,000 winners are selected for further processing. Many people are weeded out for failing to meet deadlines and other requirements. Eventually, about 50,000 people are able to get a green card through the lottery each year.

U.S. Voids 2012 Diversity Visa Lottery Results

Due to computer error, the results of the 2012 DV lottery have now been invalidated. The lottery results were available from May 1 to May 5 before entrants starting receive an error message when checking the results.

The webpage at http://www.dvlottery.state.gov/ was then updated with the current message which says the new results should be available July 15, 2011.

Immigration law office located in Naperville, Illinois

MY LAW, LLC provides immigrant and non-immigrant visa services, work visas, incorporation, and tax services. 

Business & Family Immigration:

Immigrant services include Family Green Card, Business and Employment (EB1, EB2, EB3), National Interest Waiver (NIW), PERM, Labor Certification, Adjustment of Status in the United States, Investment (Investor Visa EB5), Green Card Lottery, Fiance (K1 visa),  K3/K4 Visa, Naturalization (Citizenship), Permanent Resident Re-Entry Permit, Work Permit (EAD), Advance Parole, etc. 

Non-immigrant visa services include, but are not limited to B1/B2 (Business or Pleasure Visitors), L1A/L1B (Intra-Company Transferees), E1 trader, E2 Treaty Investor, H1B (Speciality Occupation), O1 (Extraordinary Ability), R1 (Religious Workers), Visa Extensions/Transfers, etc.

Immigration Attorneys located in Naperville, Illinois

MY LAW, LLC is a Chicago, Illinois based law office. We assist global clients with U.S. immigration and naturalization matters. No matter where you are located, we are committed to providing you with quality and efficient services. We represent clients from all 50 states and countries around the world. We can provide you with a free evaluation and handle your cases with the utmost attention.

We provide comprehensive client services and represent companies, individuals, non-profit organizations, colleges, universities, and others. We understand the immigration process can be very stressful and extremely important to clients’ lives. This is why our lawyers emphasize individual attention for each client and take your business seriously. 

Since a U.S. green card holder or a United States citizen is required to file their World Wide Income to the U.S. Internal Revenue Service (IRS), our attorneys are also dedicated to the practice of tax law. Our tax services include filing tax returns for C corporation, S corporation, individuals and other related matters.

United States immigration policy is based on three general ideas: family based immigration, employment based immigration, and humanitarian relief. In addition, a small number of visas are allocated for diversity. Our law firm provides services in all areas of immigration law.

2012 Diversity Visa Lottery New Selection Results Will be Available on July 15, 2011

The US government admitted there was a problem in the selection process. 

They need to conduct a new selection process. They will use the original entries from Oct 5, 2010 to November 3, 2010, so you do not need to reenter the lottery.

I am in the U.S. in B-2 status. Can I change my status to H1B while I am here?

I am in the U.S. in B-2 status. Can I change my status to H1B while I am here?  
©MurthyDotCom
A person in B-2 status is allowed to file an application with the USCIS to change status to H1B. In general, however, our firm does not advise that a person file an application to change status from B-2 to H1B.

Even if the application for change of status from B-2 to H1B is approved by the USCIS, it may be difficult to obtain an H1B visa in the passport from a U.S. consulate abroad.

EB-5 Immigrant Investors

The EB5 visa category is available to foreign nationals who invest $1 million in a new enterprise that employs 10 US workers, not including the immigrant, the immigrant’s spouse, or the immigrant’s children. 

The amount of the investment only needs to be $500,000 in a targeted employment area. A “targeted employment are” is a rural area or other designated area where the unemployment rate equals 150 percent of the national average.

There is a also an Immigrant Investor Pilot Program. 

2012 Diversity Visa Lottery Results

Diversity Visa Lottery results are now available at  http://www.dvlottery.state.gov/ESC/.

You need your entry confirmation number in order to check your result.

Results are no longer mailed so your must have your entry confirmation number.

My Law, LLC Can Help Resolve Problems When Applying for H-1B

My Law, LLC Can Help Resolve Problems When Applying for H-1B

How Long Will It Take The Government To Process My H-1B Application? 

Generally, the processing time is approximately 3-5 months. 15 day premium processing is available for an additional $1,225 government fee. 

H-1B Introduction

The H-1B visa is an employer sponsored nonimmigrant visa. This is the primary nonimmigrant visa for foreigners that want to work in the U.S. 

Basic Requirements 

The H-1B job must be a professional position that requires, at a minimum, a bachelor's degree in the field of specialization. The H-1B occupation must also normally require a bachelor's degree as a minimum for entry into the occupation. 

How Will I Know If I Meet the Requirements for H-1B? 

What should the H-1B visa holder do if they want to stay in the US after being laid off?

What should the H-1B visa holder do if they want to stay in the US after being laid off?

The employer is required to notify the USCIS that the H-1B visa holder was terminated so he will be out of status as soon as USCIS is notified. 

What happens when an H-1B visa holder is laid off?

What happens when an H-1B visa holder is laid off?

If a company sponsors an H-1B visa employee, they are not obligated to retain him. 

US employment is usually "at will" which means they can fire an H-1B visa holder for any legal reason just as they can fire their regular employees.

Optional Practical Training - Unemployment

IRS Tax Audit

Generally, the IRS only audits about 1% of all individual tax returns annually. Certain factors can increase your audit risk such as omitting income, making math errors, and certain credits. Here is a list of 10 “red flags” that draw attention to your tax return and increase your risk of audit.

1.     Failing to report all taxable income. The IRS receives copies of all your W-2s and 1099s. You may not care about reporting a few dollars of bank interest from the 1099-INT but the IRS does. A mismatch increases your audit risk.

2.     Claiming large charitable deductions. If you claim charitable deductions that are disproportionate to your income, this raises a red flag. You need to retain receipts for your cash and property contributions. If your donate more than $500 of property, you must have an appraisal.

Part-time H-1B status

Part-time H-1B status -Mutually Beneficial Option for H-1B Employers and Workers

When most people think about H-1B visas, they think it is restricted to full time employment because most H-1B workers they know have full-time jobs. Petitioners and applicants for H-1B visas often overlook that employers can petition for part-time H-1B worker. 


There is no minimum number of weekly hours for an H1B petition and H-1B workers can have multiple part-time H-1B jobs. This provides some alternatives for those that already have H-1B status and also H-1B job seekers. 

Health insurance for nonimmigrants (F-1, J-1, etc)

Health insurance for nonimmigrants (F-1, J-1, etc)

When you are in the United States as a nonimmigrant it is important that you have health insurance since health care is costly in the United States. 

In fact, some visas such as F-1 and J-1 visas require you to have health care insurance. Generally, the school health insurance or J-1 sponsor health insurance will be one of the most costly options. 

H-1B transfer

H-1B transfer:
The H-1B visa is employer specific, position specific, and location specific. 


If you change employers, the new employer must file a new H-1B petition. If you meet the requirements for H-1B portability, you can start working for the new employer as soon as the new H-1B petition is filed. 

EB-5 Immigrant Investors

EB-5 Immigrant Investors:

The basic idea idea behind the EB-5 is if you invest enough money in a US commercial enterprise,  you may be eligible for an investment based visa. 


The general requirement is that you must invest $1 million and create at least 10 new jobs. The investment amount can be lowered to $500,000 if the investment is made in a "targeted employment area". 

Optional Practical Training (OPT)

Optional Practical Training (OPT) is temporary employment that is directly related to an F-1 student’s major area of study. 

OPT can be before you graduate (pre-completion) or after you graduate (post completion). Students are generally eligible for a total of 12 months of OPT but if you decide to pursue a higher degree, you are eligible for another 12 months. 

J-1 Trainee

J-1 Trainee:

a J-1 trainee must either have a degree from overseas plus one year of non-US work experience related to the proposed training, or have at least five years of non-US work experience related to the proposed training.  

So, OPT folks with just the US degree will not qualify for the J-1.

Things that F-1 students should know

Things that F-1 students should know

Here are some things that F-1 visa holders should know:

-An F-1 can be issued no earlier than 120 days from the program start date on the I-20

H-3 Trainee visa

H-3 Trainee visa

A petition for temporary workers and for participants in a special education exchange visitor program.

The primary purpose of this petition is to receive instruction and training. It is not to provide productive employment, unless the employment is incidental and necessary to the training.

The H-3 visa allows a foreign national to receive training in a formal training program where the employer can prove that: 

(1) any productive employment will be incidental to the training; 

(2) the training is not available in the alien’s country; 

(3) the training will benefit the alien in pursuing a career outside of the United States; and

(4) no U.S. worker will be displaced. 

attorney@mylawllc.com

My Law, LLC

Immigration & Tax Law Firm

www.mylawllc.com

(630) 903-9625

Deportation

March 31, 2010

Washington D.C. - The American Immigration Council applauds a Supreme Court decision on the right to counsel for noncitizens charged with committing a crime. The Court held that criminal defense lawyers must advise their noncitizen clients about the risk of deportation if they accept a guilty plea.

The Court recognized that current immigration laws impose harsh and mandatory deportation consequences onto criminal convictions, and that Congress eliminated from these laws the Attorney General's discretionary authority to cancel removal in meritorious cases. The Court said, "These changes to our immigration law have dramatically raised the stakes of a noncitizen's criminal conviction. The importance of accurate legal advice for noncitizens accused of crimes has never been more important."

Overseas U.S. Citizen or Resident Alien Tax Filing

If you are a U.S. citizen or resident alien (green card holder), the rules for filing income tax returns and paying estimated tax are generally the same whether you are in the United States or abroad. Your worldwide income is subject to U.S. income tax, regardless of where you reside. If you reside overseas, you have until  June 15  to file your tax return but taxes due must be paid by April 15 to avoid interest charges.

Worldwide Income

If you are a US citizen, have a green card, or meet the substantial presence test, your US tax return must include your worldwide income. This isn't that bad for most people but could cause problems if you have substantial overseas income. The US has tax treaties with a number of foreign countries (there is currently no tax treaty with Taiwan) and you may be eligible for the foreign earned income exclusion and foreign tax credit.

Substantial Presence 

Do you need to file a tax return?

You should file a tax return if you expect a refund.  You are generally required to file if your income is above the amounts specified below:

Your filing status is Single and you're:
    * younger than 65 with gross income of $9,350 or more

Your filing status is Married Filing Jointly and:
    * you are both younger than 65 with a combined gross income of $18,700 or more

For Single Dependents (claimed on someone else’s tax return)

Dependent Visas for Spouses of H-1B, L-1, and F-1 Visa Holders

Dependent Visas for Spouses of H-1B, L-1, and F-1 Visa Holders

H-4 visa

The H-4 visa is available for spouses of H-1B visa holders. The H-4 visa does not allow the visa holder to work. The H-4 visa can be converted to an H-1B or F-1 but there are many obstacles such as onerous requirements of the H-1B and the high cost of education in the US. This results in many spouses who were working and successful in their country being stuck at home in the US.  

L-2 visa

NIW

The U.S. job market has looked bleak for some time and there are no definitive signs of improvement. With fewer job opportunities available, nonimmigrant visa holders should consider some alternatives to H-1B.

                                            

One alternative is to apply for a National Interest Waiver (NIW). This classification of immigrant worker does not require a job offer and the alien may self petition. The otherwise required job offer is waived for the sake of the United States’ “national interest.”  Upon approval of NIW, the alien will receive a green card.

NIW Requirements

The applicant must qualify as either an "Advanced Degree Professional" or an "Alien of Exceptional Ability."

In order to qualify for an NIW, an alien applicant must demonstrate the following"

1.   Alien seeks employment in an area the US has determined is important such as scientific research

2.   That the proposed benefit will be national in scope (e.g. publications, articles, letters of recommendation).

3.   The national interest would be adversely affected  if a labor certificate:ion were required for the alien (e.g. urgency, importance of research).

Truth and Misconceptions Regarding Anchor Babies

Truth and Misconceptions Regarding Anchor Babies

As immigration reform has received renewed attention, there is a growing debate regarding anchor babies. Anchor baby is a term describing children that are born in the U.S. to illegal aliens. Anchor baby implies that illegal aliens can “anchor” themselves in the US. A baby born in the US is automatically conferred U.S. citizenship under the 14th amendment. This amendment, ratified in 1868, was designed to prevent any State from denying citizenship to any freed slaves, or their children. In order to eliminate this benefit, there would likely need to be a constitutional amendment which is a difficult process.

Food Allergies - A Serious Business Risk for Restaurants

Food Allergies - A Serious Business Risk for Restaurants

On December 17, 2010, seventh grader Katelyn Carlson was rushed from her Chicago school for gifted students to a hospital. The 13 year old girl had a severe allergic reaction to the Chinese food she ate while at school. The girl was pronounced dead at 5:40 PM on December 17th. An autopsy determined she had died from the food allergy. This was a tragedy that could have been avoided.

The family of the student is now suing the Chinese restaurant that supplied the food for over $100,000.  The lawsuit claims that the teacher told an employee of the Chinese Inn Restaurant, at 7505 N. Milwaukee Ave. in Niles, that the food was for a class party and students in the class had peanut allergies and the restaurant agreed to provide food what was prepared without peanut oil, peanut products, and peanut flavoring. The food was later tested and it is likely that the food was cooked in peanut oil, despite the teacher's instructions.

B-2 Tourist Visas

If you have a friend or family member that is coming to the U.S. to visit you, they will generally need a B visa. The B-2 visa permits entry into the U.S. for up to 6 months to conclude their visit. Citizens or nationals of certain countries such as Japan or South Korea are eligible for the Visa Waiver Program (VWP). The VWP allows eligible citizens or nationals to travel to the U.S. for tourism or business stays of 90 days or less without obtaining a visa. There have been talks of Taiwan being accepted into the VWP but nothing has been finalized.

Generally, stays in the United States using a B-2 visa involve such activities as tourism, visiting family and obtaining health care. A B-2 tourist cannot be involved in employment while in the United States and cannot undertake an academic study program.

How to apply for a B-2 visa?

H-1B Update

The H-1B cap has been reached for fiscal 2011. Fiscal Year is defined as the 365 day period of time that the Government uses for all Federal and Fiscal operations. The fiscal year 2011 started on October 1, 2010 and will end on September 30, 2011. The Fiscal Year 2012 will start on October 1, 2011 and will end on September 30, 2012.

Why you should not file a K-3 or K-4 visa

Why you should not file a K-3 or K-4 visa

Recently, a client asked me if they should apply for a K-3 visa. The client was married to a US citizen and residing abroad. I explained to them that filing for a K-3 visa was a waste of time and money. Instead, they should file an immigration petition and go through green card processing at the US consulate in their home country.

The K-3 visa is a non-immigrant visa that allows the spouse of a U.S. citizen to enter the U.S. while an immigration petition is pending with the U.S. Citizenship and Immigration Services (USCIS). 

The immigration petition must have approved in order for their foreign spouse to be eligible for an immigrant visa in the United States. The K-4 visa is available for the unmarried children under 21 of a K-3 visa holder. 

Ideally, a U.S. citizen would submit the immigration petition, get the receipt notice shortly thereafter, and then apply for a K-3 and K-4 visa so the foreign spouse and children could reside in the U.S. while the immigration petition is pending.   

However, the process does not work so smoothly. You file the K-3 or K-4 visa petition with the USCIS in Texas. In order to do so, you need to have a receipt notice of your immigration petition application. The receipt notice is a document from USCIS that confirms they have received your immigration petition which takes about 2-3 weeks from the date you submit your immigration petition. But, if you look at the current processing times for the immigration petition, the K-3 and the K-4 visas on theUSCIS website, it currently shows it takes about 5 months to process each of those applications. In other words, it is likely that an immigration petition would be approved before the K-3, or K-4 visas approved.

In summary, accordingly to the USCIS website, the immigration petition, K-3 and K-4 visa are all processed in the same estimated time frame.  Since you would have to wait about 2-3 weeks after filing an immigration petition receipt to file for the K-3 or K-4 visa, and all three applications take about the same amount of time to be processed, your immigrant petition will almost certainly be approved before your K-3 and K-4 visa. 

What this means is that if you file an  immigrant petition for your husband or wife and then apply for a K-3 non-immigrant visa, it is almost certain that your immigrant petition will be approved before your K-3 visa.  Given these estimated processing times, applying for the K-3 or K-4 visa is a waste of time and money.

attorney@mylawllc.com
My Law, LLC
Immigration & Tax Law Firm
www.mylawllc.com