Volume 1, Issue 1

August 2013

Immigration Insiders Print Edition

Welcome!!
Special points of interest:
Fianc Visa Work Authorization, Page #1-2 Syria and TPS, Page #2 Visas for Immigrant Investors, Guest Article written by John L. Mottram, CPA , Page #3 10 Tips for Asylum Affidavits, Page #4

Welcome to the first edition of Immigration Insiders, the Print Edition! This edition features a guest article by John L. Mottram, CPA, regarding the tax implications of investor visas. Youll also find information on how to obtain a work authorization for your fianc, tips on preparing an asylum affidavit, and a reminder of the deadline to apply for temporary protected status for Syrian nationals. As a special treat, we have also included a recipe for summer sangria a family favorite!

Like all Immigration Insiders publications, this newsletter is free of charge, and our membership list is private. We will never share your private information with anyone outside the firm, and you can safely unsubscribe at any time by contacting the firm. You get to enjoy the print edition of our newsletter four times per year. Our next edition will be published in October. If you are not a subscriber, you can sign up at http://www.whittfirm.com/ mailing-list/.

If you should need more information or legal advice, you are invited to contact our office for an in-person or Skype consultation.

Can My Fianc Work on a K-1 Visa?

Congratulations on your fiancs K-1 visa approval! Your fiancs arrival in the U.S. is an exciting time, and you are likely to have a lot of questions. One of the questions our clients most frequently ask is, Can my fianc work on a K -1 Visa? There is a lot of confusion about this, and even some government officials give out incorrect advice at the Point of Entry or Social Security Office. Holding a K-1 visa or a Social Security number does not allow your fianc to work. First, your fianc must apply to USCIS for a work
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Holding a K-1 Visa or Social Security number does not allow your fianc to work.

Immigration Insiders Print Edition

Can My Fiance Work on a K-1 Visa?

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authorization card. This can only be done after your fianc is admitted to the U.S. Your fianc applies for work authorization by filing Form I-765 and paying the $380 fee. The drawback of applying for work authorization is the length of time it takes USCIS to process your application. Most USCIS offices take 45 to 90 days to process and issue work authorization cards. The work authorization card will expire 90 days after your fianc's entry, regardless of when he or she receives her card. For most couples, this makes applying for work authorization a waste of time and money.

When our fiance visa clients express a desire to work right away, we usually advise them to marry as soon as possible. That way we are able to start the adjustment of status process, which includes the application for work authorization. There is no additional filing fee when the couple applies for work authorization with adjustment of status. Once we file the adjustment of status case, most of our clients receive work authorization cards within 60 to 90 days.

Syria TPS Re-Designation Registration Still Open

Syria was originally designated for Temporary Protected Status (TPS) on March 29, 2012. This meant Syrian refugees arriving in the U.S. after that date were not eligible for TPS status, despite the escalating humanitarian crisis. On June 17, the Department of Homeland Security announced that Syria has been re-designated for TPS, allowing all those who arrived after the initial eligibility date to seek protection. The Syria TPS registration period will run until December 16, 2013. You must submit your application for protected status by that date. Temporary Protected Status allows refugees to remain in the U.S. and obtain work authorization until the designation is terminated. When TPS ends, you will revert back to the immigration status you had before. Temporary Protected Status does not lead to permanent residence or U.S. citizenship no matter how many years you hold protected status. Syrians who apply for TPS may also seek work authorization. You can apply for TPS even if you have another valid U.S. status such as an F-1 student visa. Applying for TPS does not prevent you from seeking other immigration benefits such as asylum or adjustment of status based upon marriage to a U.S. citizen/lawful permanent resident. Refugees who arrived after June 17, 2013 are not be eligible for Syria TPS and should consult an immigration attorney to pursue other options including asylum.

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Volume 1, Issue 1

August 2013

E2 Investor Visa and EB- 5 Visas for Immigrant Investors

John Mottram, CPA

E2 Investor Visa and the EB-5 Visa for Immigrant Investors are given to individuals from certain countries who invest substantially in the United States. These are 2 of the many nonimmigrant visas popular with foreign investors who seek a foothold or more in the United States. Where do I start? Pre- Immigration Planning: Estate and income tax planning is best accomplished before an individual becomes taxable in the United States. A coordinated effort between your home nation tax advisor, US Immigration Attorney and a US Tax Advisor is recommended. Federal and State Income Tax Issues: Individuals, whether residents or non-residents of the United States, may have both federal and state reporting obligations on any income earned in and outside the US. International Tax Issues: Transfer pricing regimes may come into play to understand where profits should be taxed, to establish the source and ownership of intellectual property rights, to properly apply tax treaties and to co-ordinate with management teams in your home nation.

Will I be taxed on worldwide income? Most likely you will be considered as a resident for tax purposes (not to be confused with residency status for immigration purposes) and therefore you will be taxed on all worldwide income, regardless of its sources. If you are a non-resident for tax purposes, you will be taxed only on income from US sources. The terms of any tax treaty between your home nation and the United States trump federal tax laws which can affect your payments. Most tax treaties will allow you to tax some of your income at a lower rate and may exclude some income all together. Will I be subject to Withholding Taxes on US income? Generally, no. As a US resident for tax purposes there would no withholding taxes. As a non-resident for tax purposes, withholding taxes are exempt on income connected with a trade or business in the US. Will I be subject to Withholding Taxes in my home nation?

You may have to pay withholding taxes in your home country, if you are a US resident for tax purposes. If there is a tax treaty, the withholding tax rates may be at a lower rate. You would also most likely obtain a credit against your US income tax liability equal to the withholding amount paid in your home country. What about the Exit Tax? Even if you have been substantially present in the US as a non-immigrant, avoiding permanent residence status will eliminate exposure to the US Exit Tax. Deferring permanent residence status will postpone, perhaps for many years, becoming a long term resident subject to the Exit Tax. The US Exit Tax applies to individuals with income and net worth above certain levels. Any Final Words? It is important to consider the tax implications before making investments in the US. Tax planning is a requirement and should not be overlooked. John L Mottram CPA, LLC offer services related to these areas and are happy to help.

About the Author

John L Mottram, MBA,CGMA, CPA Certified Public Accountant 14902 Preston Road, Suite 404-836 Dallas, Texas, 75254 Office 214-390-7446

Deferring permanent residence status will postpone, perhaps for many years, becoming a long term resident subject to the Exit Tax.
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The Whitt Law Firm, P.C.

6136 Frisco Square Blvd Suite 400 Frisco, Texas 75034 Phone: 214 -431-5237 Email: info@whittfirm.com

Just for FunSummer Sangria

This refreshing sangria is a summer favorite in my family. You can substitute any of the fruits with your favorites. Ingredients: One bottle of inexpensive dry red wine (I use Barefoot Cabernet Sauvignon) 2 cups of orange juice 1 cup blackberries (may use fresh or frozen) 1 cup fresh raspberries (may use fresh or frozen) 1 orange cut into wedges cup triple sec (optional) 1 bottle chilled ginger ale Preparation: Place fruit in a large pitcher, gently mash with a spatula then stir. Pour wine, orange juice, and triple sec (if using) over the fruit. Stir. Chill overnight to allow the flavors to meld. Add ice to a glass then spoon in some of the fruit from the sangria pitcher. Pour sangria over the ice and fruit. Add a large splash of ginger ale and stir. Enjoy! *One last tip: print this page out and cut off the top half to keep as a recipe card! ;0)

Were On the Web Www.whittfirm.com

10 Tips for Your Asylum Affidavit

If you are applying for affirmative asylum, your affidavit may be the single most important piece of evidence in your case. In my experience, the strongest affidavits are created through attorney and client collaboration. I ask my clients to prepare a rough draft, which I then review, organize and edit as necessary to present a coherent, compelling case for the asylum officer. I start by giving my clients an outline and these ten tips: 1. If you are having trouble expressing yourself, have a friend or family member write everything down while you talk about your life and experiences. 2. Be specific as to full names of people and dates and locations of events. 3. Write your story in chronological order. Dont skip around. 4. Use the active voice. For example, never say things like, They threatened me. Say instead for example, Two members of the Mehdi Army told me they would kill me if I did not stop working for the U.S. Army. 5. Talk about how you feel about what has happened and why you are afraid. This is not the time to put on a brave face. You need to express that you are afraid to return to your home country and explain why. 6. Assume the asylum officer will only read this affidavit when making a decision on your case. Give him every piece of information he needs to grant the asylum based only on this one thing. 7. Write like you are speaking directly to the asylum officer and tell him everything you want him to know. Assume the judge knows nothing about your home country and its conditions. Assume the officer couldnt even find your home country on a map. 8. Explain everything you think the group persecuting you will do if you are forced to return. Explain why you believe this. 9. Refer to other cases of people in situations similar to yours if you have knowledge of the facts. Talk about what happened to these people and why you think the same thing will happen to you. 10. Tell the truth always.

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