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USCIS has extended green card validity for lawful permanent residents who are awaiting the approval of their Form I-90, Application to Replace Permanent Resident Card. Initially, USCIS extended green card validity by 12 months for applicants who filed Form I-90 while their renewal applications were pending. In September 2022, USCIS further extended the automatic extension period to 24 months. For further details on this change, refer to our earlier blog post.

The Latest Extension: 36 Months

On Sept. 18, 2024, USCIS announced another extension, this time increasing the automatic validity of green cards to 36 months while the Form I-90 application is pending.

How the Extension Works

  • Receipt Notice as Proof of Status: After filing Form I-90, the receipt notice, combined with the expired green card, serves as evidence of valid permanent resident status.
  • Updated Receipt Notices: If an applicant previously received a 24-month extension and the I-90 is still pending, USCIS may send the applicant an amended receipt notice reflecting the new 36-month extension.
  • Replacing a Green Card: If an applicant filed Form I-90 to replace the physical green card, he or she must schedule an appointment at a USCIS field office to obtain an I-551 stamp (also known as an Alien Documentation, Identification, and Telecommunication (ADIT) stamp) in a valid passport as temporary proof of permanent resident status.

Traveling with an Expired Green Card

USCIS reminds individuals that if they plan to travel outside the United States, they will need either:

  1. An expired green card and the I-90 receipt notice showing a valid automatic extension, or
  1. An ADIT/I-551 stamp in the passport along with the I-90 receipt notice if the permanent resident no longer has the physical green card.

USCIS also has updated its guidance for employers completing Form I-9.

The PERM labor certification process is the first step in many employment-based permanent residence applications and requires employers to test the U.S. labor market prior to offering the position to a foreign worker. Since the onset of the COVID-19 pandemic in early 2020, PERM labor certifications have faced several new complexities that impact most stages of the process.

More than three years of a pandemic resulted in unprecedented Department of Labor (DOL) processing times for prevailing wage determinations and PERM applications; uncertain economic times continue to cause layoffs that can impact PERM applications; and the pandemic accelerated an already shifting work environment from in-office to remote work. This new normal, combined with added intricacies due to recent state and local Equal Pay Transparency (EPT) laws, further complicates the PERM process that often extends to 18 months or longer from initiation to completion.

Anticipating Challenges During the PERM Process

When launching a PERM-based green card process, planning for potential delays due to processing times and visa availability is critical. The employee’s career will progress while facing a wait—for some nationalities substantial—in various stages of the process. Considering later stages helps plan the PERM stage around an employee’s likely career progress and avoids obstacles caused by delays. Balancing treatment of foreign workers against similarly positioned employees is important to potentially avoid DOL scrutiny and application denials.

The job description for the PERM position requires foresight of potential changes to the foreign worker’s role. Minor changes may not affect a certified PERM, but significant alterations like core duty changes or work location changes might necessitate a new application. Ensuring consistency and clarity in the job description, and balancing specificity without being overly tailored, can help to avoid subsequent issues or audits. Overall, the PERM job description is foundational for the entire green card application and careful planning can minimize the impact that a job change would have on the immigration strategy for a foreign worker. Employers should consider the sponsored employee’s expected advancement in their field to ensure the PERM will remain applicable throughout the process.

Potential Impact of Layoffs on PERM Labor Certifications

Throughout 2023, some major U.S. companies executed significant layoffs that may impact the PERM labor market test. For employers filing PERM applications, laying off U.S. workers in the six months prior to filing the PERM triggers additional rules. Understanding key terms such as “layoff,” “employer,” and “U.S. worker” is crucial. Further, these layoffs may involve an intricate assessment to determine the start of the six-month period, their impact on intended employment areas, and if the laid-off U.S. worker roles align with a sponsored PERM position. The increase in remote work adds complexity because layoffs of telecommuters might affect PERM sponsorship of foreign workers in different locations.

Employers must notify and consider all potentially qualified laid-off U.S. workers in the area of intended employment who had filled the same or similar positions to the PERM job. This requires maintaining detailed records of notifications and responses to demonstrate lawful disqualifications if workers respond but lack necessary qualifications. How to define “potentially qualified” lacks clarity but should align with the employer’s good faith standards that apply throughout the PERM process. Disclosing a layoff on the PERM application Form ETA-9089 may trigger a PERM audit, so some employers may decide to wait to file an application until at least six months after any layoff. In the face of an economic downturn, employers should expect increased DOL scrutiny emphasizing the need for accurate documentation to evidence lawful reasons for rejecting a potentially qualified U.S. worker.

PERM Worksite Setups and Travel Requirements

Navigating PERM applications can grow more complex when dealing with a fully or partially remote workforce or telecommuting workers that stray from the standard corporate on-site setup. The 1994 Barbara Farmer memorandum (Farmer Memo) continues to be the applicable guidance when structuring a PERM application where the PERM job offers telecommuting or involves varied worksites. The Farmer Memo recommends using the employer’s headquarters as primary worksite in these scenarios. The PERM process centers on the effect a foreign worker permanently entering the U.S. job market would have on a particular geographic region, so the DOL may consider a role that does not lie within one specific geographic location a nontraditional employment arrangement and, in a PERM audit, may require evidence demonstrating the business necessity driving this arrangement.

How to determine what constitutes the “headquarters” still lacks clear DOL guidance. While the Farmer Memo is helpful for broad situations, such as roving or work-from-anywhere roles, it may not neatly fit region-specific telecommuting setups or the emerging trend of fully virtual workplaces. Nevertheless, the prevailing wage request, PERM recruitment, and Form 9089 must precisely outline the job’s geographic area, including any travel demands and necessary residency locations, for the job’s performance. For telecommuters, typically operating from their homes and permitted to reside anywhere in the United States, the primary worksite should be the employer’s headquarters to which the employee reports while working from home. A telecommuting employee’s home address is irrelevant to the PERM and should not be listed as a worksite. Despite the surge in telecommuting and remote work due to COVID-19, the DOL has not issued new guidance on PERM applications involving telecommuting options.

Roving employees move between different jobsites for temporary assignments, spanning from months to years. The defining feature is that there is no one specific worksite address and jobsites may or may not be anticipated. If the rover’s jobsites are known in advance, the employer can specify primary and additional worksites in the PERM application and the primary worksite should be company’s headquarters location. However, if jobsites are unpredictable, per the Farmer Memo the primary worksite should be listed at the company’s headquarters or the main reporting office, and the PERM application must reflect work across various unforeseen locations within the United States. Further, some employees travel regularly or continuously for their job and this type of travel, as any travel, must be stated in the prevailing wage determination, PERM recruitment, and Form 9089, together with the frequency and geographic location of travel.

The PERM process is for a prospective role – the role the foreign worker will assume when they become a permanent resident – and because a green card process can span many years, determining the “where and how” of the PERM role is a critical strategic step of the process.

Equal Pay Transparency (EPT) Laws

An increasing number of states and local jurisdictions have passed varying EPT laws mandating inclusion of wages or a wage range in print and electronic job postings. Certain states, including Colorado, California, and New York, have passed major EPT laws, while other laws are limited to specific cities or hinge on factors such as employer size, physical presence in the area, or the potential for remote work within the jurisdiction. Given the variety of EPT jurisdictions and rules, it is important to assess whether an EPT law applies to the employer or to the PERM position, and how to align the local or state EPT wage requirements with federal PERM regulations on prevailing wage and offered wage notice requirements.

While PERM regulations only require the Notice of Filing to list the wage or an applicable wage range, with the wage or the bottom of the wage range no lower than prevailing wage, all job postings that are part of PERM recruitment and subject to an EPT law must specify the wage and any other job information required by the EPT law. The DOL advises that an employer must comply with all applicable laws when advertising for a PERM position, including federal PERM regulations as well as any applicable state or local EPT law.

The New Normal in 2024

PERM practice has become more complex and unpredictable, especially regarding timing, recruitment content, and form completion strategy. The shift in 2023 to an updated Form 9089 via the DOL’s Foreign Labor Application Gateway system marks the most significant technological upgrade in the PERM program’s history. 2024 may reveal the extent of transitional challenges and increased efficiency and effectiveness, if any, gained by the new system as the DOL begins reviewing PERM applications filed via the updated Form 9089.

On Jan. 16, please join Greenberg Traurig Shareholders Robert C. Jones, Kara M. Bombach, and Pamela J. Marple and Senior Director Rodney Frelinghuysen either in person or by Zoom for a fireside chat as they discuss how policymakers will try to navigate a complicated landscape in 2024.

Time:

4:30 p.m. – 6:30 p.m.
Fireside Chat | 4:30 p.m. – 5:30 p.m.
Cocktail Reception | 5:30 p.m. – 6:30 p.m.

Location:

Greenberg Traurig Washington, D.C.
2101 L Street NW
Suite 1000
Washington, D.C. 20037

RSVP:

To RSVP for the Jan. 16 program, please click here.

You will have an option to register either in-person or virtual.

Leer en Ingles/Read in English.

La pandemia sigue impactando las economías de Latinoamérica, debido a la interrupción de la cadena de suministro global y la reducción en el comercio y el turismo. Esta situación económica de incertidumbre ha incrementado la inestabilidad social, que incluye cambios políticos y cuestiones generales de gobernabilidad en países como Venezuela, Chile, Perú y Argentina.

En este contexto, algunos inversionistas y compañías latinoamericanas han mostrado un aumento en su interés por invertir en los Estados Unidos, atraídos por su proximidad geográfica, el acceso a una amplia base de consumidores, una economía históricamente estable y por su sistema legal. En GT, hemos observado un fuerte aumento en el número de consultas por parte de inversionistas latinoamericanos que buscan establecer negocios como vehículo para la migración.

Al momento de proporcionar asesoría de planificación previa a la inmigración, también es importante considerar las implicaciones fiscales en los ingresos de los inversionistas en el extranjero, así como en sus cuentas, activos, inversiones, etc., dado que Estados Unidos cobra impuestos a las personas en función de sus ingresos a nivel mundial. Esta entrada de blog revisa las opciones más comunes de visa para inversionistas y compañías procedentes de Latinoamérica, y proporciona previsiones fiscales a tener en cuenta al establecerse en los Estados Unidos.

Opciones comunes de visa

Las visas E-2 y L-1 tienden a ser las opciones más populares, pero comprender qué opción funciona mejor para el conjunto de circunstancias particulares del inversionista o de la compañía es un paso fundamental en la planificación de la inmigración. Los dos tipos de visa proporcionan una vía de autorización para trabajar; sin embargo, es importante tener en cuenta que tienen diferentes criterios de elegibilidad y requisitos.

La visa E-2 permite principalmente a los inversionistas y empleados de un negocio calificado desarrollar y dirigir su inversión en los Estados Unidos. Esta visa está diseñada para personas o compañías de países que tienen un tratado de comercio y navegación con los Estados Unidos, que incluye a Chile, Colombia, México y Argentina, entre otros países de Latinoamérica.

Por otra parte, el principal objetivo de la visa L-1 es permitir a las compañías multinacionales transferir empleados de sus oficinas en el extranjero a una oficina en Estados Unidos. La visa L-1 no depende de un tratado de comercio y navegación, y como tal, está disponible para compañías de todos los países. El trámite de la L-1 facilita los traslados intraempresariales de directivos, ejecutivos y empleados con conocimientos especializados.

En la tabla que figura a continuación se comparan de un vistazo los principales elementos de las visas E-2 y L-1:

Quien calificaTrámiteVigenciaCamino hacia la tarjeta de residencia (green card)
E-2Elegibilidad del país:
· La compañía establecida en los Estados Unidos debe tener la nacionalidad de un país con tratado; es decir, la compañía debe tener participación mayoritaria de personas con nacionalidad de un país con tratado.
· El inversionista o empleado debe tener la misma nacionalidad que el país con tratado.
Inversión:
· La persona o compañía debe tener una inversión sustancial en una compañía de Estados Unidos.
· No se requiere un monto mínimo de inversión, pero la suma debe ser proporcional a la naturaleza del negocio y al costo total de su establecimiento.
Puestos en los que aplica:
· Aplica para inversionistas principales o empleados de la compañía que ocupen puestos ejecutivos /gerenciales o de habilidades esenciales.		La visa se tramita directamente en el consulado.La visa puede otorgarse por un periodo inicial de hasta cinco años, y un número indefinido de prórrogas posteriores en incrementos de dos años está disponible durante la vigencia del sello de la visa, siempre y cuando la compañía de Estados Unidos continúe calificando para el estatus del tratado.No proporciona un camino directo hacia la residencia permanente (green card). Sin embargo, algunos titulares de visa E-2 pueden beneficiarse de otras opciones de inmigración para la residencia permanente.
L-1Relación calificada:
· La compañía extranjera debe tener una relación calificada (matriz, subsidiaria, afiliada, etc.) con una compañía de los Estados Unidos.
Elegibilidad del país:
· No depende de un tratado de comercio y navegación con los Estados Unidos.
· Disponible para compañías de todos los países.
· Proporciona una vía de inmigración a las personas con nacionalidad de países latinoamericanos que no forman parte de un tratado E-2. Puestos en los que aplica:
· Los empleados transferidos deben ocupar un puesto gerencial, ejecutivo o con conocimientos especializados.
· Los empleados transferidos deben haber trabajado para la compañía extranjera durante un año dentro de los últimos tres años anteriores al envío de la petición, en calidad de gerentes, ejecutivos o personas con conocimientos especializados.		La petición se presenta primero ante USCIS. Una vez aprobada, el beneficiario puede tramitar la visa en un consulado en el extranjero. Excepto: Cuando la compañía cuenta con visa L colectiva (blanket), ésta se presenta de forma directa en el consulado de los Estados Unidos en el extranjero.· El estatus se aprueba inicialmente por tres años.
· Los gerentes /ejecutivos (L-1A) pueden obtener dos prórrogas posteriores de dos años para una estancia total de siete años.
· Los empleados con “conocimientos especializados” (L-1B) pueden obtener una prórroga de dos años para una estancia total de cinco años.		Proporciona un camino hacia la green card para ejecutivos y gerentes multinacionales (categoría de elegibilidad EB-1C).

Consideraciones fiscales

La solicitud y/u obtención de cualquiera de las visas de no inmigrante explicadas anteriormente no convierte, por sí misma, al titular en residente fiscal de los Estados Unidos, por el mero hecho de tener cualquiera de esas visas. Existen dos definiciones clave que determinarán cuándo una persona es considerada residente a efectos del impuesto sobre la renta de los Estados Unidos y a efectos del impuesto sobre transmisiones patrimoniales de los Estados Unidos. Estas definiciones no son las mismas.

Por lo general, una persona que no sea ciudadana de EE. UU. se considera residente fiscal de los Estados Unidos sobre la renta a efectos del impuesto sobre la renta de EE. UU. si cumple lo siguiente: (A) la prueba de residencia permanente legal (es decir, si tiene una green card) (la “prueba de la green card”); o (B) la “prueba de presencia sustancial”. La prueba de presencia sustancial se cumple si una persona está presente en los Estados Unidos durante 183 días o más durante el año calendario en curso. La prueba de presencia sustancial también se cumple si una persona está presente en los Estados Unidos durante (i) al menos 31 días durante el año en curso, y (ii) al menos 183 días durante el periodo de tres años que finaliza el último día del año en curso, utilizando una fórmula de promedio ponderado. Existen varias excepciones a la prueba de presencia sustancial que quedan fuera del alcance de este artículo.

A efectos del impuesto federal de los Estados Unidos sobre transmisiones patrimoniales (es decir, el impuesto sobre sucesiones, donaciones y saltos generacionales), una persona que no sea ciudadana de EE. UU. será residente de EE. UU. sí es una persona domiciliada en EE. UU. Se considera que es una persona domiciliada en EE. UU. sí ha vivido en Estados Unidos, aunque sea durante un breve periodo de tiempo, y no tiene en la actualidad la intención definitiva de abandonar el país. Si bien la prueba de domicilio es esencialmente una cuestión de intención subjetiva de la persona, puede inferirse de las acciones y circunstancias objetivas de ésta última. Para determinar si una persona ha establecido su domicilio en los Estados Unidos, los tribunales suelen tener en cuenta hechos y circunstancias como: (i) la cantidad de tiempo que la persona ha pasado en los Estados Unidos; (ii) la ubicación de su domicilio principal y la naturaleza de su alojamiento en los Estados Unidos; (iii) la residencia de su familia y amigos; (iv) la ubicación de sus efectos personales, automóviles y otros bienes muebles tangibles; (v) la ubicación de las afiliaciones religiosas y clubes de la persona; (vi) la ubicación de su domicilio de negocios; (vii) la ubicación de las cuentas bancarias de la persona; (viii) la ubicación de su registro electoral; y (ix) la ubicación de su licencia de conducir.

Consecuencias para el impuesto federal sobre la renta de EE. UU. si la persona se convierte en residente fiscal de EE. UU.

Existen varias pasos de planificación previa que pueden adoptarse antes de la inmigración de la persona. En vista de ello, cualquier persona que esté considerando la posibilidad de inmigrar a Estados Unidos debe buscar asesoría fiscal personalizada previa a la inmigración para determinar los efectos del posible cambio de residencia fiscal a Estados Unidos y las opciones para mitigar los efectos de dicho cambio.

A continuación se presentan las principales consecuencias del impuesto federal sobre la renta:

  • La persona estará sujeta al impuesto federal sobre la renta de EE. UU. por sus ingresos a nivel mundial.
  • La persona puede acreditar los impuestos sobre la renta no estadounidenses aplicados a sus ingresos de origen no estadounidense (si los hay) de la obligación de impuesto federal sobre la renta de EE. UU. de dicha persona. Esto está sujeto a múltiples condiciones y restricciones.
  • El impuesto federal sobre la renta de EE. UU. se aplica a los “ingresos ordinarios” (básicamente, todos los ingresos excepto el tipo de ingresos que se describe en el párrafo siguiente) a tasas escalonadas de hasta el 37%.
  • El impuesto federal sobre la renta de EE. UU. se aplica a los “ingresos por ganancias de capital a largo plazo” y a los “ingresos por dividendos calificados” a tasas de hasta el 20%. Los ingresos por ganancias de capital a largo plazo incluyen las ganancias derivadas de la venta o intercambio de un activo de capital (por lo general, un activo que se mantiene para inversión) que se ha mantenido durante más de 12 meses, y los ingresos por dividendos calificados incluyen los dividendos de corporaciones estadounidenses y de determinadas “corporaciones extranjeras calificadas“, como las corporaciones extranjeras que cotizan en la bolsa de Estados Unidos o que califican para beneficios bajo un tratado de impuesto sobre la renta entre el país de residencia de la corporación y los Estados Unidos, si se cumplen determinadas condiciones. Tenga en cuenta que Estados Unidos no tiene tratados de impuesto sobre la renta con la mayoría de los países de Latinoamérica, con excepción de Venezuela y México (Chile tiene un tratado pendiente de ratificación, por lo que actualmente no se encuentra en vigor).
  • Las personas estadounidenses están sujetas a un impuesto adicional de Medicare del 3.8% sobre los ingresos “pasivos” que superen determinados umbrales mínimos de ingresos, como intereses, dividendos, anualidades, regalías, alquileres y ganancias de capital.
  • Según el Estado de residencia, la persona puede estar sujeta a impuestos estatales sobre la renta, además de las tasas federales mencionadas anteriormente. Algunas de las tasas estatales pueden ser significativas.
  • La base de los activos de la persona no se incrementará automáticamente al valor justo de mercado cuando la persona se convierta en residente fiscal de los Estados Unidos sobre la renta. Existen determinadas transacciones que permitirían a la persona obtener un ajuste en el valor de base.
  • Existen regímenes de anti-diferimiento significativos que se aplican a los ciudadanos de EE. UU. y a los residentes fiscales sobre la renta que sean propietarios de acciones en corporaciones no estadounidenses que limitan y, en ciertos casos, penalizan la posibilidad de diferir impuestos de los Estados Unidos. En determinados casos, se puede requerir que la persona reconozca ingresos basados en los ingresos obtenidos por las corporaciones no estadounidenses de las que sea propietario, incluso cuando éstas no distribuyan dividendos, o que la persona pague un cargo por intereses por cualquier acumulación de ingresos que haya sido objeto de diferimiento (depende del régimen aplicable). Estos regímenes son complejos, y ésta es una breve referencia para alertar a aquellos interesados en considerar su inmigración a los Estados Unidos.
  • También existen regímenes de anti-diferimiento significativos en relación con los fideicomisos extranjeros, determinados planes de pensión en el extranjero que no califican como tales a efectos del impuesto federal sobre la renta de EE. UU. y los fondos extranjeros en general.

Consecuencias para el impuesto federal sobre transmisiones patrimoniales de EE. UU. si la persona se convierte en domiciliado o ciudadano de EE. UU.

  • Los ciudadanos de EE. UU. y los domiciliados en EE. UU. están sujetos al impuesto federal sobre sucesiones de EE. UU. por el valor justo de mercado de los activos que posean en todo el mundo o se considere que posean en el momento de su fallecimiento. Conforme a la legislación vigente, el impuesto sobre sucesiones de EE. UU. se aplica a tasas de hasta el 40% del valor justo de mercado de los activos del causante. Los domiciliados y ciudadanos de EE. UU. también están sujetos al impuesto federal sobre donaciones de EE. UU. por todos los activos donados en vida en todo el mundo. El impuesto sobre donaciones se aplica a tasas escalonadas de hasta el 40%.
  • Cada ciudadano de EE. UU. y domiciliado en EE. UU. puede excluir del impuesto federal sobre donaciones de EE. UU. las donaciones a particulares de hasta $17,000 por año (indexados anualmente por la inflación). Además, a cada domiciliado en EE. UU. se le permite un crédito que puede utilizarse para eximir una determinada cantidad de bienes del impuesto sobre donaciones y sucesiones de EE. UU. Este crédito permite a un ciudadano de EE. UU. o domiciliado en EE. UU. transferir hasta aproximadamente $12.92 millones (ajustados anualmente por la inflación) de bienes en vida o en el momento del fallecimiento sin impuesto federal sobre donaciones o sucesiones de EE. UU. Tenga en cuenta que en 2026 el monto de la exención se reducirá a aproximadamente la mitad de esa cantidad.
  • A los domiciliados y ciudadanos de EE. UU. también se les permite una deducción matrimonial ilimitada del impuesto sobre sucesiones y donaciones por las donaciones y bienes que pasen al cónyuge supérstite, siempre y cuando el cónyuge beneficiario sea ciudadano de EE. UU. Si el cónyuge supérstite no es ciudadano de EE. UU., existe un mecanismo (un Fideicomiso Doméstico Calificado o “QDOT”) que permitiría diferir el pago del impuesto federal sobre sucesiones de EE. UU. hasta el momento del fallecimiento del cónyuge supérstite si se cumplen determinadas condiciones.
  • El impuesto sobre transmisiones patrimoniales con salto generacional (GST) es un impuesto adicional diseñado para garantizar que los bienes estén sujetos a impuestos cada vez que pasan de una generación a otra. En términos más sencillos, el impuesto GST se aplica cada vez que un bien pasa por donación o fallecimiento de un abuelo a un nieto o descendiente más lejano (es decir, saltándose una generación). Si, por ejemplo, un abuelo dona bienes a un nieto, el impuesto GST (además del impuesto sobre donaciones de EE. UU.) se aplicará en el momento de la donación. Si un abuelo deja una propiedad en fideicomiso para un hijo y la propiedad pasa a un nieto al fallecer el hijo, el impuesto GST se aplicará al fallecer el hijo, además de cualquier impuesto sobre donaciones o sucesiones de EE. UU. aplicable en el momento de la creación del fideicomiso.
  • Estos impuestos son onerosos; sin embargo, con una planificación adecuada antes de convertirse en ciudadano de EE. UU. o domiciliado en EE. UU., la propia vulnerabilidad puede potencialmente minimizarse de manera significativa.
  • Una persona que busque inmigrar a los Estados Unidos y que cuente con activos de valor puede reducir significativamente su vulnerabilidad al impuesto sobre sucesiones de EE. UU. al transferir activos a fideicomisos irrevocables que se hayan redactado cuidadosamente teniendo en cuenta las reglas del impuesto sobre sucesiones de EE. UU. antes de convertirse en ciudadano de EE. UU. o domiciliado en EE. UU. Con una planificación y estructuración cuidadosas, los activos contenidos en los fideicomisos irrevocables no deberían estar sujetos al impuesto federal sobre sucesiones de EE. UU. al fallecer la persona o al fallecer sus descendientes. Este tipo de planificación es muy compleja y tiene muchas consideraciones técnicas que abordar, por lo que requeriría una asesoría personalizada para evaluar su viabilidad y requisitos.
  • También existen otras opciones para planificar de manera más eficiente antes de convertirse en ciudadano de EE. UU. o domiciliado en EE. UU. que incluyen, pero no se limitan a, la donación, el uso de seguros, entre otros.

Es importante tener en cuenta que este blog proporciona una visión general de los aspectos de inmigración y las consecuencias fiscales a tener en cuenta y no se aplica a ningún caso en particular o específico. Se proporciona con fines informativos y no constituye una opinión definitiva ni una asesoría legal. Consulte con un abogado especializado en inmigración e impuestos las mejores opciones aplicables a su situación particular o a la de su compañía. Tenga en cuenta que el contenido de esta entrada de blog se basa en la legislación vigente, que puede cambiar periódicamente. No asumimos la obligación de actualizar esta entrada si, tras su publicación, se producen cambios en la legislación de inmigración o de impuestos que afecten su contenido.

On Nov. 8, 2023, the Department of Homeland Security (DHS) announced the list of countries whose nationals will be eligible to participate in the H-2A visa program for agricultural workers and the H-2B visa program for non-agricultural workers in 2024. The H-2A and H-2B visa programs allow U.S. employers to bring foreign nationals to the United States to fill temporary agricultural and nonagricultural jobs. Typically, U.S. Citizenship and Immigration Services (USCIS) approves H-2A and H-2B petitions only for nationals of countries designated by the Secretary of Homeland Security as eligible to participate in these programs. However, USCIS may still approve H-2A and H-2B nonimmigrant visa petitions for nationals of non-designated countries if USCIS determines, as a matter of discretion and on a case-by-case basis, that it is in the interest of the United States for the individual to be a beneficiary of such petition.

Effective Nov. 9, 2023, the Secretary of Homeland Security added Bolivia to the list of countries eligible for participation in the H-2A and H-2B nonimmigrant visa programs. Specifically, in sum, the Secretary of Homeland Security identified 87 countries whose nationals are eligible to participate in the H-2A program for agricultural workers, and 88 countries whose nationals are eligible to participate in the H-2B program for non-agricultural workers for 2024. These designations are effective from Nov. 9, 2023, to Nov. 8, 2024. The notice listing the eligible countries was published in the Federal Register Nov. 9, 2023. This notice does not affect the status of H-2A and H-2B beneficiaries who are currently in the United States unless they apply to extend their stay in H-2A/H-2B status on or after the publication date of the Federal Register notice, Nov. 9, 2023. Similarly, this notice would not affect the eligibility of an H-2A and H-2B beneficiary to apply for an H-2 visa stamp at the U.S. Embassy or Consulate abroad and seek admission to the United States based on an H-2A/H-2B nonimmigrant petition approved prior to Nov. 9, 2023.

According to the Secretary of Homeland Security’s designations, effective Nov. 9, 2023, to Nov. 8, 2024, nationals of the following countries are eligible to receive H-2A and H-2B nonimmigrant visas in the United States:

AndorraThe Kingdom of EswatiniMadagascarSaint Lucia
ArgentinaFijiMaltaSan Marino
AustraliaFinlandMauritiusSerbia
AustriaFranceMexicoSingapore
BarbadosGermanyMonacoSlovakia
BelgiumGreeceMongolia* (*eligible to participate in the H-2B program only)Slovenia
BoliviaGrenadaMontenegroSolomon Islands
Bosnia and HerzegovinaGuatemalaMozambiqueSouth Africa
BrazilHaitiNauruSouth Korea
BruneiHondurasThe NetherlandsSpain
BulgariaHungaryNew ZealandSt. Vincent and the Grenadines
CanadaIcelandNicaraguaSweden
ChileIrelandNorth MacedoniaSwitzerland
ColombiaIsraelNorwayTaiwan
Costa RicaItalyPanamaThailand
CroatiaJamaicaPapua New GuineaTimor-Leste
Republic of CyprusJapanParaguay** (**eligible to participate in the H-2A program only)Turkey
Czech RepublicKiribatiPeruTuvalu
DenmarkLatviaThe Philippines* (*eligible to participate in the H-2B program only)Ukraine
Dominican RepublicLiechtensteinPolandUnited Kingdom
EcuadorLithuaniaPortugalUruguay
El SalvadorLuxembourgRomaniaVanuatu
Estonia   

On Nov. 3, 2023, the Department of Homeland Security (DHS) and Department of Labor (DOL) announced in a temporary final rule that they expect to make available 64,716 additional H-2B temporary nonagricultural worker visas for fiscal year (FY) 2024. This is in addition to the current allotment of 66,000 H-2B visas. These additional visas would benefit U.S. companies in the construction, food service, hospitality and tourism, forestry, landscaping, seafood processing, and many other seasonal industries currently facing a shortage of U.S. workers. 

As stated in the DHS press release, 20,000 visas are expected to be allocated for workers from Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Haiti, and Honduras, as part of the Biden-Harris administration’s efforts to “build a safe, orderly, and humane immigration system that includes expanding lawful pathways for immigration while strengthening consequences for those without a legal basis to remain in the United States.” The remaining 44,716 visas from the new allotment would be set aside for returning workers who were issued an H-2B visa during one of the prior three fiscal years.

The annual U.S. Diversity Visa (DV) lottery registration period for fiscal year (FY) 2025 opened on the U.S. Department of State’s website on Oct. 4, 2023, at noon ET. The free DV lottery offers green cards –permanent residence – through an annual lottery system to eligible applicants. For FY 2025, up to 55,000 green cards will be available, and registration will remain open until noon ET on Nov. 7, 2023.

To be eligible for the DV lottery, applicants must meet the following criteria:

  1. Country of Birth: Applicants must have been born in one of the countries identified as having historically low immigration rates to the United States.
  2. Education or Experience: Applicants must hold a high school education (or its equivalent) or two years of qualifying work experience.

Most countries fall within the category of historically low immigration rates to the United States, making their citizens eligible for the DV lottery. In a change from FY 2024, citizens of the United Kingdom and its dependent territories are eligible to participate in the FY 2025 DV lottery.

However, individuals born in countries with historically high immigration rates to the United States are ineligible to participate in the DV lottery. For FY 2025, natives of the following countries are ineligible: Bangladesh, Brazil, Canada, The People’s Republic of China – including mainland and Hong Kong – Colombia, Dominican Republic, El Salvador, Haiti, Honduras, India, Jamaica, Mexico, Nigeria, Pakistan, Philippines, South Korea, Venezuela, and Vietnam. Certain exceptions apply based on cross-chargeability of an applicant to the birth country of their spouse or parent.

All DV lottery registrations must be submitted through the Department of State’s online system and must include a digital photograph. Applicants may include their spouse and children when entering the lottery, but each person is limited to one entry. To prevent fraud, the State Department will not send email notifications or direct confirmations to DV registrants. Starting May 4, 2024, registrants can use their confirmation number to view lottery results on the State Department’s DV lottery entrant status page. For full DV lottery application instructions, visit the U.S. Department of State’s DV lottery page.

On Sept. 25, 2023, U.S. Citizenship and Immigration Services (USCIS) announced that effective Oct. 1, 2023, applicants will no longer have to pay the $85 biometric services fee when filing Form I-539, the Application to Extend or Change Nonimmigrant Status. This exemption applies to all applicants whose applications are postmarked on or after Oct. 1, 2023, including those seeking extensions of stay or changes of status to H-4, L-2, E-1, E-2, or E-3 nonimmigrant categories.

Avoiding Application Rejection

If you mistakenly submit the biometric services fee separately from the Form I-539 fee, USCIS will return the biometric services fee and process your Form I-539. But, if the biometric services fee is combined with the Form I-539 filing fee, the entire application will be rejected. If a credit card payment combines both fees, USCIS will accept the application and only charge the application fee. If your application is rejected, you will need to timely refile the application prior to the expiration of your current nonimmigrant status.

Appointments

For applications filed before Oct. 1, 2023, certain filers may still be scheduled for an Application Support Center appointment for biometric services. However, after Oct. 1, most applicants will not be scheduled for biometric services appointments unless determined necessary by USCIS.

Background

USCIS first introduced a temporary suspension of biometric requirements for specific Form I-539 applicants in May 2021, providing relief from additional fees and appointments. This suspension was extended through September 2023, acknowledging the need for a streamlined immigration process, especially during the COVID-19 pandemic. USCIS had been cueing this change since issuing its Fiscal Year 2022 Progress Report. In the report, USCIS made a commitment for FY 2023 to eliminate the need for Form I-539 applicants to submit biometrics, in line with the goal of improving efficiency and addressing backlogs.

The pandemic continues to impact Latin America’s economies, given global supply chain disruption and reduced trade and tourism. This uncertain economic state has increased social unrest, including political changes and overall governance issues in nations like Venezuela, Chile, Peru and Argentina.

Against this backdrop, some Latin American investors and companies are showing increased interest in investing in the United States, attracted by its geographical proximity, access to a large consumer base, historically stable economy, and legal system. At GT, we have seen a sharp uptick in the number of inquiries from Latin American investors looking into establishing businesses as a vehicle for migration.

When providing pre-immigration planning advice, it is also important to consider the tax implications in the investors’ foreign income, accounts, assets, investments, etc., given that the United States taxes individuals based on their worldwide income. This blog post reviews common visa options for investors and companies from Latin America, and provides tax precautions to consider when moving to the United States.

Common Visa Options

The E-2 and L-1 visas tend to be the most popular options, but understanding which option works best for the particular investor or company’s set of circumstances is a fundamental step in immigration planning. Both visas provide a source of work authorization; however, it is important to note that they have different eligibility criteria and requirements.

The E-2 visa primarily allows investors and employees of a qualifying business to develop and direct their investment in the United States. This visa is designed for individuals or companies from countries that have a treaty of commerce and navigation with the United States – including Chile, Colombia, Mexico and Argentina, among others in Latin America.

On the other hand, the L-1 visa’s main purpose is to allow multinational companies to transfer employees from their foreign offices to a U.S. office. The L-1 visa is not dependent on a treaty of commerce and navigation, and as such, is available to companies from all countries. The L-1 process facilitates intracompany transfers for managers, executives, and employees with specialized knowledge.

The table below provides an at-a-glance comparison between the main elements of the E-2 and L-1 visas:

 Who QualifiesProcessDurationPath to Greencard
E-2Country Eligibility:
· The company established in the United States must have the nationality of a treaty country, i.e., the company must have majority ownership from nationals of a treaty country.
· Investor or employee must be a national of the same treaty country.
Investment:
· Individual or company must have a substantial investment in a U.S. company.
· No minimum investment amount required, but the sum needs to be proportionate to the nature of the business and the overall cost of its establishment.
Appropriate Roles:
· Applicable to principal investors or company employees who hold executive/managerial, or essential skills roles.		Visa is processed directly at the consulate.Visa may be granted for an initial period of up to five years, and an indefinite number of subsequent extensions in two-year increments are available until the duration of the visa stamp, so long as the U.S. company continues to qualify for treaty status.Does not provide a direct path to permanent residency (green card). However, some E-2 visa holders may benefit from other immigration options to permanent residency.
L-1Qualifying Relationship:
· Foreign company must have a qualifying relationship (parent, subsidiary, affiliate, etc.) with a U.S. company.
Country Eligibility:
· Not dependent on the treaty of commerce and navigation with the United States.
· Available to companies from all countries.
· Provides an immigration avenue to nationals of Latin American countries that are not part of an E-2 treaty.
Appropriate Roles:
· Employees being transferred must hold a managerial, executive, or specialized knowledge position.
· Employees being transferred must have worked for the foreign company for one year within the last three years prior to submission of the petition, in a managerial, executive, or specialized knowledge capacity.		Petition is first filed with USCIS. Upon approval, the beneficiary can process the visa at a consulate abroad. Exception: When the company holds a Blanket L, the Blanket L is filed directly with the U.S. consulate abroad.· Status is initially approved for three years.
· Managers/Executives (L-1A) may obtain two subsequent two-year extensions for a total stay of seven years.
· “Specialized Knowledge” (L-1B) employees may obtain one two-year extension for a total stay of five years.		Provides a path to a green card for multinational managers and executives (EB-1C eligibility category).

Tax Considerations

Applying for and/or obtaining any of the non-immigrant visas explained above does not, by itself, convert the holder into a tax resident of the United States, just by virtue of having any of those visas. There are two key definitions that will determine when an individual is considered a resident for U.S. income tax purposes and for U.S. transfer tax purposes. These definitions are not the same.

Generally, an individual who is not a U.S. citizen is considered a U.S. income tax resident for U.S. income tax purposes if the individual meets either: (A) the lawful permanent resident test (i.e., he has a green card) (the “green card test”); or (B) the “substantial presence test.” The substantial presence test is met if an individual is present in the United States for 183 days or more during the current calendar year. The substantial presence test is also met if an individual is present in the United States for (i) at least 31 days during the current year, and (ii) at least 183 days for the three-year period ending on the last day of the current year, using a weighted average formula. There are various exceptions to the substantial presence test that are outside of the scope of this blog post.

For U.S. federal transfer tax (i.e., estate, gift, and generation skipping tax) purposes, an individual who is not a U.S. citizen will be a U.S. resident if the individual is a U.S. domiciliary. An individual is deemed to be a U.S. domiciliary if the individual has lived in the United States, for even a brief period of time, and has no present definite intention of removing himself therefrom. While the test for domicile essentially is a question of the individual’s subjective intent, it may be inferred from the individual’s objective actions and circumstances. In determining whether an individual has established U.S. domicile, courts often look to facts and circumstances such as: (i) the amount of time spent in the United States; (ii) the location of the individual’s principal home and the nature of the individual’s living accommodations in the United States; (iii) the residence of the individual’s family and friends; (iv) the location of the individual’s personal effects, automobiles and other tangible personal property; (v) the location of the individual’s religious and club memberships; (vi) the location of the individual’s place of business; (vii) the location of the individual’s bank accounts; (viii) the location of the individual’s voter’s registration; and (ix) the location of the individual’s driver’s license.

U.S. Federal Income Tax Consequences if the Individual Becomes a U.S. Income Tax Resident

There are several pre-immigration planning steps that can be taken prior to the individual’s immigration. In view of this, any individual considering immigration to the United States should seek individualized tax advice on a pre immigration basis in order to determine the effects of the potential change of U.S. tax residency and the options to alleviate the effects of such change.

Below are the main federal income tax consequences:

  • The individual will be subject to U.S. federal income tax on the individual’s worldwide income.
  • The individual may be able to credit non-U.S. income taxes imposed on the individual’s non-U.S. source income (if any) against the individual’s U.S. federal income tax liability. This is subject to multiple conditions and limitations.
  • The U.S. federal income tax on “ordinary income” (basically, all income except the type of income described in the next paragraph) is currently imposed at graduated rates of up to 37%.
  • The U.S. federal income tax on “long-term capital gains income” and “qualified dividend income” is imposed at rates of up to 20%. Long-term capital gains income includes gains from the sale or exchange of a capital asset (generally, an asset held for investment) held for more than 12 months, and qualified dividend income includes dividends from U.S. corporations and certain “qualified foreign corporations,” such as foreign corporations that either are publicly traded in the United States or qualify for benefits under an income tax treaty between the corporation’s country of residence and the United States, if certain conditions are met. Note that the United States does not have income tax treaties with most countries in Latin America, except for Venezuela and Mexico (Chile has a treaty pending ratification, so it is presently not in force).
  • U.S. individuals are subject to an additional 3.8% Medicare tax on “passive” income above certain minimum income thresholds, such as interest, dividends, annuities, royalties, rents, and capital gains.
  • Depending on the State of residence, the individual may be subject to state income taxes in addition to the federal rates discussed above. Some of the state rates can be significant.
  • The basis in the assets of the individual will not automatically be increased to fair market value when the individual becomes a U.S. income tax resident. There are certain transactions that would allow the individual to achieve a basis step up.
  • There are significant anti-deferral regimes that apply to U.S. citizens and income tax residents owning shares of non-U.S. corporations that limit and, in certain cases, penalize the possibility of deferral of U.S. tax. In certain cases the individual may be required to recognize income based on the income earned by the non-U.S. corporations owned even when the non-U.S. corporations did not distribute any dividends, or to pay an interest charge for any accumulation of income that was subject to deferral (depends on the applicable regime). These regimes are complex, and this is a brief reference in order to alert those interested in considering immigrating to the United States.
  • There are also significant anti-deferral regimes regarding foreign trusts, certain foreign pension plans not qualifying as such for U.S. federal income tax purposes and foreign funds in general.

U.S. Federal Transfer Tax Consequences if the Individual Becomes a U.S. Citizen or Domiciliary

  • U.S. citizens and U.S. domiciliaries are subject to U.S. federal estate tax on the fair market value of the worldwide assets they own or are deemed to own at death. Under current law, the U.S. estate tax is imposed at rates of up to 40% of the fair market value of the decedent’s assets. U.S. citizens and domiciliaries are also subject to U.S. federal gift tax on all assets gifted during life on a worldwide basis. The gift tax is imposed at graduated rates of up to 40%.
  • Each U.S. citizen and U.S. domiciliary may exclude gifts to individuals of up to $17,000 per year (indexed annually for inflation) from U.S. federal gift taxation. In addition, each U.S. domiciliary is allowed a credit that may be used to exempt a certain amount of property from U.S. gift and estate tax. This credit allows a U.S. citizen or U.S. domiciliary to transfer up to approximately $12.92 million (adjusted annually for inflation) of property during life or at death without U.S. federal gift or estate tax. Note that in 2026 the exemption amount will be reduced to around half that amount.
  • U.S. citizens and domiciliaries also are allowed an unlimited estate and gift tax marital deduction for gifts and property that pass to a surviving spouse, so long as the recipient spouse is a U.S. citizen. If the surviving spouse is not a U.S. citizen, there is a mechanism (a QDOT) that would allow the U.S. federal estate tax to be deferred until the death of the surviving spouse if certain conditions are met.
  • The U.S. generation-skipping transfer (GST) tax is an additional transfer tax designed to ensure that property is subject to tax each time it passes from one generation to another. In simplest terms, the GST tax applies each time property passes by gift or at death from a grandparent to a grandchild or more remote descendant (i.e., skipping a generation). If, for example, a grandparent gifts property to a grandchild, the GST tax (in addition to the U.S. gift tax) will apply at the time of the gift. If a grandparent leaves property in trust for a child and the property passes to a grandchild at the child’s death, the GST tax will apply at the time of the child’s death in addition to any U.S. gift or estate tax applicable at the creation of the trust.
  • These taxes are onerous; however, with proper planning, prior to becoming a U.S. citizen or U.S. domiciliary, one’s exposure can potentially be significantly minimized.
  • An individual looking to immigrate to the United States who holds valuable assets may significantly reduce their exposure to the U.S. estate tax by transferring assets to irrevocable trusts that are carefully drafted considering the U.S. estate tax rules before becoming a U.S. citizen or U.S. domiciliary. With careful planning and structuring, the assets held inside the irrevocable trusts should not be subject to the U.S. federal estate tax on the individual’s passing or the passing of the individual’s descendants. This kind of planning is very involved and has a lot of technical considerations to address, so this would require individualized advice to assess its viability and requirements.
  • There are other options also to plan more efficiently prior to becoming a U.S. citizen or U.S. domiciliary including, but not limited to, gifting, using of insurance, among others.

It is important to note that this blog post provides a general view of the immigration aspects and tax consequences to be considered and does not apply to any particular or specific case. It is provided for informational purposes and does not constitute a final opinion or legal advice. Please consult with an immigration and tax attorney regarding the best options applicable for you or your company’s particular situation. Please note that the content of this blog post is based on current legislation, which may change from time to time. We do not undertake the obligation to update this post if, after the publication, changes to the immigration or tax laws affect its content.

GT’s Immigration & Compliance Practice is proud to announce that several of its lawyers are recognized on the 2024 Best Lawyers in America list, as well as the 2024 Best Lawyers in America: Ones to Watch list. According to the publication, the former list highlights lawyers of outstanding legal capabilities in their respective practices, and the latter spotlights attorneys who offer the same promise early in their careers.

In total, the firm has more attorneys listed in the combined editions than any other law firm in the 2024 guide.

2024 Best Lawyers


Kristen T. Burke
Of Counsel
Houston
Jennifer Hermansky
Shareholder
Philadelphia
Kate Kalmykov
Global Practice Co-Chair
New York/New Jersey

Ian R. Macdonald
Shareholder
Atlanta
Anna H. Morzy
Shareholder
Chicago
Courtney B. Noce
Global Practice Co-Chair
Atlanta

Linnea Porter
Practice Group Attorney
Atlanta
Laura Foote Reiff
Shareholder
Northern Virginia
Nataliya Rymer
Shareholder
Philadelphia

Martha J. Schoonover
Shareholder
Northern Virginia

2024 Best Lawyers in America: Ones to Watch


Caterina Cappellari
Associate
Atlanta
Dillon R. Colucci
Shareholder
Los Angeles

Cole F. Heyer
Of Counsel
Atlanta
Miriam C. Thompson
Associate
Atlanta