VISA & INTERNATIONAL TAX DEFENSE

Non-Resident, H1B & OPT
Visa Tax Compliance.

Defense and optimization strategies for international professionals, non-resident business owners, and foreign asset disclosures.

Protecting Your U.S. Visa Status Through Clean Tax Compliance

For visa holders on H1B, L1, or OPT status, tax compliance is more than just a financial obligation—it directly impacts your legal immigration pathway. A poorly filed tax return or an unaddressed IRS audit notice can jeopardize your status or slow down your permanent residency (Green Card) application.

1. Resident vs. Non-Resident Status (Substantial Presence Test)

Many visa holders file incorrect tax returns because they miscalculate their tax residency. We review your exact physical days in the US under the Substantial Presence Test (SPT) to determine whether you must file Form 1040-NR (Non-Resident Alien) or Form 1040 (Resident Alien).

FBAR Asset Disclosure & Factual Penalties

If you are a US tax resident (including H1B visa holders meeting the SPT) and own financial accounts outside the United States with an aggregate value exceeding $10,000 at any point during the calendar year, you must file FinCEN Form 114 (FBAR).

Following the landmark U.S. Supreme Court ruling in Bittner v. United States (2023), non-willful FBAR penalties are strictly capped per-report (per year), not per-account. If you are facing historical unfiled foreign accounts, we structure formal Delinquent FBAR Submission Procedures to minimize your exposure.

U.S. Entities Owned by Non-Residents (Form 5472)

If you are a Non-Resident Indian (NRI) or any other foreign resident who established a Single-Member US LLC, your entity is treated as a "foreign-owned disregarded entity" by the IRS. This triggers strict reporting requirements:

Form 5472 Filing: You are legally required to file Form 5472 annually to report reportable transactions between the LLC and yourself.
The $25,000 Penalty: If you miss the filing deadline or submit an incomplete return, the IRS automatically issues a $25,000 late penalty notice.

Because the standard "First-Time Abatement" (FTA) program does not cover Form 5472, resolving these assessments requires a specialized, forensic Reasonable Cause Petition under Treasury Regulation § 1.6038A-4(b).

Upload IRS Notice Safely

Non-Resident, H1B & OPT Visa Tax Compliance.

Protecting Your U.S. Visa Status Through Clean Tax Compliance

1. Resident vs. Non-Resident Status (Substantial Presence Test)

FBAR Asset Disclosure & Factual Penalties

U.S. Entities Owned by Non-Residents (Form 5472)

Analyze Visa or Asset Notice

Initialize Your File

Non-Resident, H1B & OPT
Visa Tax Compliance.