Immigration Tax Labor & Employment

Read need-to-know updates, commentary, and analysis on Immigration issues written by leading professionals.
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Sonhos Interrompidos - Como uma não conformidade tributária pode destruir o Sonho Americano de imigrantes não registrados - Parte...

Panorama - As eleições presidenciais dos EUA entraram em uma fase de disputa com os partidos Republicano e Democrata realizando suas convenções nas próximas duas semanas para escolher Donald Trump e Hillary Clinton como...more

Form 1095-C and I-9 Compliance: How to handle "mismatches"

Employers complying with the Affordable Care Act (“ACA”) by filing Form 1095-C increasingly face another question: Are they in compliance with their I-9 obligations? The Affordable Care Act (ACA) requires employers with...more

Broken Dreams - How Tax Non-Compliance Can Destroy the American Dream of Undocumented Immigrants - Part 1

Overview - The U.S. Presidential Elections have shifted into overdrive with both the Republican and Democratic holding their conventions over the next two weeks to select Donald Trump and Hillary Clinton as their...more

The Hidden Cost Of “Going Home” — the Expatriation Tax for Long-Term Permanent Residents Who Return to Their Home Countries

People immigrate to the United States for many different reasons. Many come here for work reasons and, somewhere along the way, obtain permanent resident status, otherwise known as holding a “green card.” They may work in the...more

U.S. Pre-Immigration Tax Planning

The U.S. Pre-Immigration Tax Planning brochure provides information on the U.S. Tax Code, income tax, estate and gift tax, and pre-immigration considerations, in addition to real-world examples. There are no adverse...more

Cash Payments to Workers; Convenience or Crime?

A common technique used to pay immigrants who are ineligible to lawfully work and to pay lawful workers "offbook" in order to reduce reported payroll for workers compensation and other purposes is to pay workers wholly or...more

Immigration and Taxation: Tools for Navigating Through Alien Territory

A client recently asked if a foreign national employee was subject to federal withholding taxes. Naturally, since the question involved the U.S. tax code the answer, like the code, is complicated. Fortunately, the IRS has...more

A U.S. Employer’s Guide to Basic UK Employment and Immigration Laws

UK employment law is constantly developing and it has been challenging for employers to keep up with the changes in recent years. All employers in the UK, no matter how big or small, are required to comply with these laws or...more

Income tax consequences of US visas

Newcomers to the United States on temporary visas may be unpleasantly surprised at the income tax consequences. A little advance planning with tax and immigration professionals can go a long way towards mitigating income...more

Under the Dome: Inside the Maine State House

Under the Dome: Inside the Maine State House provides a high-level overview of recent activity at the Maine State House. Budget Approved by Legislature - Early Wednesday morning the Maine House and Senate...more

When Is Paying an Honorarium Permissible?

Determining when is appropriate to pay an honorarium to a foreign national on a visitor’s visa often presents a conundrum. Our immigration system is nothing short of complicated with its alphabet soup of visas, but paying a...more

Coming to America Part II: Legal & Cultural Challenges for Emerging Companies

In our last post “Coming to America Part I,” we discussed why emerging companies would choose enter the US market to do business. In this post, we will discuss the many interrelated legal and cultural factors non-US companies...more

North Carolina General Assembly Week in Review

Members of the North Carolina General Assembly had a full schedule this week, considering bills on everything from taxes and job incentives to whether the governor should be elected on a team ticket. Both chambers are slated...more

States Start Mandating Use of E-Verify

The use of E-Verify – a computer system provided to employers by the United States Citizenship and Immigration Service (USCIS) that allows employers to verify the employment eligibility of newly-hired employees – has exploded...more

FICA Payroll Taxes Must Be Withheld From Employees Switching From F-1 To H-1B Status*

As a reminder, employers need to be mindful when foreign national employees change from a nonimmigrant status exempt from Social Security and Medicare withholding under the Federal Insurance Contributions Act (FICA) to a...more

Cap-Subject H-1Bs Will Be Effective October 1

On October 1, 2014, FY 2015 H-1B cap-subject visa petitions will be valid. Individuals in possession of valid H-1B petitions must take appropriate action to demonstrate work authorization for the petitioning employer. For...more

Watch Out! Telephone Scams Targeting Foreign Nationals on the Rise

In recent weeks there has been an increase in telephone scams that are designed to fraudulently elicit money and personal information from foreign nationals. U.S. Citizenship and Immigration Services (USCIS) has warned...more

U.K. Law for the U.S. Employer, Part III: Withholding Obligations and Immigration

The final post in this three-part series on U.K. employment laws covers the withholding and immigration obligations facing U.K. employers....more

Utah Employment Law Letter - February 2014: WORKPLACE ISSUES: Legalization of same-sex marriage in Utah will affect employers

Traditionally, marriage has been defined in the United States and in the state of Utah as a legal relationship between a man and a woman. In 1996, Congress passed the Defense of Marriage Act (DOMA), which allowed states to...more

The 2014 Forecast for Employers

The year 2013 was anything but boring for labor and employment lawyers: delay of the Affordable Care Act employer mandate, changes to the National Labor Relations Board and questions about the validity of hundreds of past...more

New California Employment Laws for 2014

With another year comes another new set of laws for California employers; what else would you expect from sending a bunch of legislators to Sacramento? Here is an overview of the highlights (or lowlights, depending on your...more

Labor & Employment E-Note - November 14, 2013

In This Issue: - High Court Takes on Union Strategy to Push Neutrality Agreements - Justices Consider Pay for Union Workers to Don Safety Gear - Appeals Court Rules for Employers Over Birth Control Coverage -...more

Windsor & DOMA: Issues for Cross-Border Employers

On June 26, 2013, the U.S. Supreme Court ruled in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (“DOMA”), which defined “marriage” as strictly between opposite-sex couples and “spouse” as referring only to a...more

Global HR Hot Topic - October 2013: "Floating” Employment Toolkit

When a multinational business or nonprofit decides to launch a presence in some foreign market where it has never done business before by opening a new local office, a new facility or a new factory, its path is clear: The...more

Labor & Employment E-Note - September 12, 2013

In This Issue: - A.F.L.- C.I.O. Seeks to Lure Nonunion Workers to Boost Ranks - Appeals Court Affirms Unions Can Organize Smaller Units - IRS to Begin Classifying Automatic Gratuities as Taxable Wages - More...more

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