An individual who obtains an employment-based immigrant visa can become a Lawful Permanent Resident (LPR), also known as Green Card holder, through an employment-based preference category.
Noncitizens physically present in the United States who seek to adjust status to that of an LPR have to file Form I-485 based on a pending or approved immigrant visa petition, while noncitizens living abroad should submit an online Visa Application with DOS (Form DS-260) after approval of the immigrant visa petition.
The process generally begins with the adjudication of an immigrant visa petition filed on behalf of the noncitizen with US Citizenship and Immigration Services (USCIS). For some categories, the process begins with the filing of a permanent labour certification application with the US Department of Labor (DOL).
The petition may be filed by a prospective employer, or in some cases, by the noncitizen on their own behalf (Source: uscis.gov).
5 Employment-based Immigrant Visa Preference Categories
First preference EB-1: This preference is reserved for persons of extraordinary ability in the sciences, arts, education, business, or athletics; outstanding professors or researchers; and multinational executives and managers.
In order to demonstrate you have sustained national or international acclaim and that your achievements have been recognised in your field of expertise, you must either include evidence of a one-time achievement (major internationally-recognised award) or 3 of the 10 listed criteria in the USCIS Policy Manual.
Labour Certification Required? No.
Family of EB-1 Visa Holders: Spouse and unmarried children under the age of 21 may be eligible to apply for admission to the United States in E-14 or E-15 immigrant status, respectively.
Second preference EB-2: This preference is reserved for people holding advanced degrees or for persons with exceptional ability in the arts, sciences, or business.
Labour Certification Required? Yes, unless the applicant can obtain a national interest waiver.
Family of EB-2 Visa Holders: Spouse and unmarried children under the age of 21 may be eligible to apply for admission to the United States in E-21 and E-22 immigrant status, respectively.
Third preference EB-3: This preference is reserved for professionals, skilled workers, and other workers.
Skilled workers: Persons whose jobs require a minimum of two years training or experience, not of a temporary or seasonal nature. The skilled worker must meet the educational, training, or experience requirements of the job opportunity. Relevant post-secondary education may be considered as training.
Professionals: Persons whose job requires at least a U.S. baccalaureate or foreign equivalent degree and are a member of the professions.
Other workers: This subcategory is for persons performing unskilled labour requiring less than two years' training or experience, not of a temporary or seasonal nature.
Labour Certification Required? Yes.
Family of EB-3 Visa Holders: Spouse and unmarried children under the age of 21 may be eligible to apply for admission to the United States in E-34 (spouse of a skilled worker’ or ‘professional’) or EW-4 (spouse of an 'other worker’), and E-35 (child of a skilled worker or professional) or EW-5 (child of an other worker).
Fourth preference EB-4: This preference is reserved for ‘special immigrants’, which includes certain religious workers, employees of US foreign service posts, retired employees of international organisations, noncitizen minors who are wards of courts in the United States, and other classes of noncitizens.
Labour Certification Required? No.
Family of EB-4 Visa Holders: Few EB-4 classifications allow your spouse and unmarried children under the age of 21 to be admitted to the United States. For details, visit the Green Card Eligibility Categories page at uscis.gov.
Fifth preference EB-5: This preference is reserved for business investors who invest $1.5 million or $800,000 (if the investment is made in a targeted employment area, including infrastructure projects) in a new commercial enterprise that employs at least 10 full-time US workers.
Labour Certification Required? No.
Immigration Visa Set-Asides: Each fiscal year, a certain percentage of EB-5 immigrant visas are available to qualified immigrants who invest in specific areas: Rural area: 20%; High Unemployment Area: 10%; Infrastructure Projects: 2%.
Any of these set-aside visas that go unused are held in the same set-aside category for one more fiscal year. After the second fiscal year, any remaining unused immigrant visas in these set-aside categories are released to the unreserved EB-5 immigrant visa numbers during the third fiscal year.
Taxation: All resident aliens (a resident alien is defined as a person who meets either the Green Card test or the substantial presence test for the calendar year) have to file income, estate, and gift tax returns and pay estimated tax.
Worldwide income of the individual/family is subject to US income tax the same way as it is for a US citizen.
In some cases, an alien can choose to be treated as US resident aliens. For example, if, at the end of the tax year, you are a resident alien and your spouse is a nonresident alien, the two of you can choose to treat the nonresident alien spouse as a US resident alien and file Form 1040 using the filing status married filing jointly.
For details, refer to Taxation of US Resident Aliens and Publication 519, U.S. Tax Guide for Aliens.
For futher details, visit uscis.gov
Discover the latest Business News, Sensex, and Nifty updates. Obtain Personal Finance insights, tax queries, and expert opinions on Moneycontrol or download the Moneycontrol App to stay updated!
