U.S. Taxation of VISA Holders: H1-B, F-1/J-1, B-1/B-2, TN, Green Card, and Others
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will address U.S. nonresident taxation by visa type. Our authoritative panel of immigration and taxation experts will identify common visa categories and explain when a visa holder is subject to U.S. taxation of income, what treaty and other benefits may be available to mitigate taxation, and when U.S. earnings are subject to social security tax.
Outline
- Common visa types
- H-1B: highly qualified professionals
- F-1/J-1: students and exchange students
- B-1/B-2: business and tourist travelers
- TN: skilled workers from Canada and Mexico
- Green card
- L-1 Intracompany Transferee
- Income Taxes
- Substantial presence test
- Visa based exemptions
- Tax treaties
- Employer reporting obligations
- Social Security/Medicare Taxes
- Exemption
- Totalization Agreements
- Other considerations
Benefits
The panel will review these and other critical issues:
- Identifying specific visa types and their relative U.S. reporting and tax obligations
- How to determine specific treaty benefits available to neutralize U.S. taxation
- Which visa types are exempt from Social Security withholding and steps to obtain the exemption
- When is a nonresident required to file a U.S. income tax return?
- Employer obligations for reporting and withholding
Faculty

Noah E. Klug
Managing Shareholder
Klug Law Firm
Mr. Klug is the Managing Shareholder of Klug Law Firm, a business immigration law firm headquartered in New York City.... | Read More
Mr. Klug is the Managing Shareholder of Klug Law Firm, a business immigration law firm headquartered in New York City. Internationally recognized as one of the leading business immigration attorneys in the United States, he and his firm provide unmatched representation and support to corporate clients throughout the country and the globe who have business immigration law needs. Mr. Klug has published many articles on immigration law, conducted numerous lectures and seminars on a variety of immigration legal topics, contributed to various immigration studies, and served as editor for four major immigration law treatises.
Close
John Neely
Managing Director
Grant Thornton
Mr. Neely is a leader of the Global Mobility practice at Grant Thornton. He has experience advising multi-national... | Read More
Mr. Neely is a leader of the Global Mobility practice at Grant Thornton. He has experience advising multi-national organizations in varying industries on the complexities of international employment. Mr. Neely specializes in global payroll and employer reporting requirements for foreign nationals working in the United States.
CloseAccess Anytime, Anywhere
CPE credit is not available on downloads.
CPE On-Demand