DOL page with revised Frequently Asked Questions on the Temporary Agricultural H-2A Program regarding Federal tax withholding applicable to H-2A workers available at OFLC website under the heading H-2A Program & subheading Job Offers, Obligations & Assurances/Rates of Pay.
What federal tax withholdings are applicable to H-2A workers?
Questions regarding the taxation and Federal withholding from H-2A workers fall under the jurisdiction of the Internal Revenue Service (IRS). IRS guidance states that foreign agricultural workers temporarily admitted into the United States on H-2A visas are exempt from Federal Unemployment Tax, U.S. Social Security and Medicare taxes on compensation paid to them for services performed in connection with the H-2A visa. Additionally, IRS guidance states that compensation paid to H-2A workers for services performed in connection with the H-2A visa is not considered to be “wages” for purposes of Federal income tax withholding, and is therefore not subject to mandatory withholding.
The IRS requires an employer to begin backup withholding if the H-2A worker does not have a Social Security Number or Individual Taxpayer Identification Number and the aggregate annual payments made to the worker are $600 or more. For more information on Federal withholdings for H-2A workers, see the IRS website at http://www.irs.gov/businesses/small/international/article/0,,id=96422,00.html. Employers should consult the IRS website to ensure that the IRS has not updated their guidance in regards to this issue.
An H-2A worker may request voluntary Federal income tax withholding. Such a request must be evidenced by a signed form W-4 provided by the worker to the employer. Note: Only Federal income tax is to be withheld. Withholding for Social Security or Medicare is not permitted, and the employer may be held responsible for reimbursement of improperly withheld amounts (see below).
Since State income tax law varies, the employer should consult with the appropriate State tax authorities to determine whether the wages of H-2A workers are subject to state income taxes.
It is important to remember that the H-2A regulations at 20 CFR 655.122(m) and 655.122(p) require the H-2A employer to pay wages when due and to ensure that all wage payments to H-2A workers are received free and clear of any improper deductions. Wages either improperly withheld or withheld based on a voluntary agreement but not remitted to the appropriate agency may be considered improper deductions.
If Federal income tax or U.S. Social Security and Medicare taxes have been improperly withheld from H-2A workers and remitted to the appropriate government agency, the Wage and Hour Division will take into consideration employer reimbursement or assistance provided to the workers to recapture such amounts in determining violations and potential penalties. The employer can evidence reimbursement to H-2A workers and the employer may seek a refund of over reported amounts using Form 941-X, Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund (see http://www.irs.gov/pub/irs-pdf/f941x.pdf). An alternate method exists in which the employer provides documented assistance to H-2A workers in completing Form 843, Claim for Refund and Request for Abatement (see www.irs.gov/pub/irs-pdf/f843.pdf); however, the IRS indicates that workers will need to provide copies of their W-2, H-2A visa, I-94 (indicating date of arrival/departure), and a statement indicating that the withheld taxes need to be returned (either from the employer or employee, who would indicate that this was requested of the employer but not provided).
Additionally, the National Taxpayer Advocate and Low Income Taxpayer Clinics are potential sources of targeted assistance to the worker regarding proper tax withholding, as indicated per http://www.irs.gov/advocate/index.html?portlet=110
Issuance Based on 2009 Petition by Los Angeles-based Skirball Cultural Center
Released May 15, 2012
WASHINGTON—U.S. Citizenship and Immigration Services’ (USCIS) Administrative Appeals Office (AAO) today issued a binding precedent decision addressing the term “culturally unique” and its significance in the adjudication of petitions for performing artists and entertainers.
Thank you so much for Rajiv , Heather and Mark for well coordinated process for our GC application , it only took us few months and we received already our GC's. Job Well Done! Allan
Rajiv has been of incredible help to me for the last few years. I'd applied for the 485 Adjustment of Status and it looked like I'd be stuck in the queue for years before my greencard arrived. So, as I thought about my career, I decided to go back to school for a Ph.D. However, I was told by most everyone that getting an F-1 visa to go back to school would be very difficult. Rajiv gave me excellent advice to still go ahead and apply for the F-1 -- I ended up getting it with no trouble whatsoever. As the years went by, I then ended up getting the greencard as well -- Rajiv has been really helpful in letting me know the specific requirements (in terms of the job classifications, travel etc) related to obtaining permanent residency. I have been following his advice and I have been really pleased -- he's been absolutely accurate in all of his advice and I'm certainly counting on him in times to come as well.
[Federal Register Volume 77, Number 95 (Wednesday, May 16, 2012)]
[Rules and Regulations]
[Pages 28764-28765]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-11859]
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DEPARTMENT OF LABOR
Employment and Training Administration
20 CFR Part 655
RIN 1205-AB58
Mr. Khanna was a great help in me understanding the intricacies of the immigration law, with a legal situtation I had. Based on his guidance I got my Green Card a while ago and was able to plan on handling my legal situation. Thanks Mr. Khanna
I should say that I have the highest respect for Mr. Khanna both professionally and personally. I got my EB1 GC (1 year total start-to-finish) some time ago through Mr. Khanna's firm. Worth every penny and I still recommend to all my friends. This is my true feeling. As a matter of fact, I intend to apply for naturalization soon and I had a few questions concerning the same. I just wrote an email to him. Soon he responded back and he proactively gave me a appointment to speak to him at no cost. He was very kind in clarifying all my question in a friendly manner and suggested that I could apply for the same myself. Who in this day-and-age would dispense free advice knowing tha they are not going to gain anything from it monetarily. To this end, I have great respect for him. Even during my GC process, he was very very helpful and gave the right advice during all the twists-and-turns. I know that many of us are not millionaires, at least staring our lives as non-immigrats in this country. In that regard, while applying for my GC, his services fees were appropriate and the extreme value that he provides. I know that because I inquired with quite a few attorneys at that point in time and was shocked by the extremely outrageous service fee that they demanded. Furthermore, I know for a fact the immense help he provides indirectly through this forums and free conference calls to the public (not only his clients). I use his forums heavily to do my deligent research related to immigration. Furthermore, he has the website dedicated only for his clients where he was very much accessible via personal chat sessions and enabling people to share a wealth on knowledgebase. I know that there are other forums and none can compare to the one at immigration.com. Finally, I would like to conclude by saying that when it comes to immigration, Mr. Khanna is the man.
In reading some of the online immigration forums, we have noticed that there are a few myths on the internet about the adjustment of status, also known as the Green Card process. We hope this post helps to clear up any confusion you have about the process of getting your Green Card.
Myth # 1
USCIS must make a decision on your Green Card application (Form I-485) within 180 days after your interview.
Thank you Rajiv for the extra ordinary service to the immigration community and always ready to help. Rajiv's advice and immigrationportal.com have been super valuable at times when things are confusing with ever changing and arcane rules. I can personally relate to the inspiring energy and awareness Rajiv brought among wannabe permanent residents, when huge backlogs and processing times started to impact folks personally, almost a decade ago. Thank you. regards, vinod
This report provides information on the number and characteristics of persons admitted as refugees or granted asylum in the United States in 2011.
Please check the attachment to read the DHS Report.
Hi, everyone. Here is my today's interview experiences. My interview was scheduled at 8:10am. I was about 35 mins earlier before my interview time. It was early but there were still a lot of people waiting for their interview in the naturaliztion waiting room. I waited for about 45 mins to get called by my IO. He's nice guy with not too much talk and mostly focus on his work. I followed him to enter his office and he got me sweared. He's very professional and doing thing pretty fast. He checked my green card and passports. Then he asked all the questions in the N-400 form.
sharing my Oath experience at the Brooklyn courthouse.
All, wanted to share my interview experience today at USCIS - Holtsville.... arrived at 12:30 PM for 13:05 PM inteview, very light crowd, was promptly called in at 13:10PM. The officer was very cordial and while walking to his office, first thing he suggested was that he wanted to change the eligibility status to 5 yrs since GC vs. the 3 yr route through spouse, which meant avoiding all the unnecessary paperwork req'd to verify marital relationship, etc. So that seemed like a good start to the interview process.
Please check the attached CRS Report on "Immigration of Temporary Lower-Skilled Workers: Current Policy and Related Issues".
I will copy and paste the conversation between me and the Norwegian Embassy in San Francisco/CA. I just think the Embassies should be aware about the Travel Document...they look at it like it's an alien from Mars!!!
ME: Good morning Norwegian Embassy SF-CA
From what I remember, I posted my experience travelling outside United States about 1 year ago. Well, I have another story or experience to tell; I went to Vietnam a couple weeks ago with my Indonesian passport and Green Card. Please don't bother making a RTD, if you are a green card holder. You are basically wasting money and time. If you have a valid passport, you go for it. The custom officer at the airport don't even bother looking at your passport, beside when he/she needs to stamp your re-entry.
Agency begins transition from paper-based to online environment
Released May 22, 2012
WASHINGTON— U.S. Citizenship and Immigration Services (USCIS) today launched the first phase of its electronic immigration benefits system, known as USCIS ELIS. The system has been created to modernize the process for filing and adjudicating immigration benefits.
Approximately 44,000 Files to be transferred to Archives Facility in San Bruno, Calif.
WASHINGTON—U.S. Citizenship and Immigration Services (USCIS) announced the transfer of approximately 44,000 additional alien registration records, known as “A-Files,” to the National Archives and Records Administration (NARA).
It was a real pleasure interacting with Rajiv Khanna, albeit for a short period. We were looking for immigration information for a highly qualified physician relative in India. He was very knowledgeable, of course. But, the most distinguishing element was his honesty and forthrightness. He gave me excellent feedback, laying out clearly the pros and cons of different alternatives and the likelihood for success. His recommendation was to not proceed, which I totally agree with, although it meant lost fees for him and his firm. If anyone is looking for an honest, straightforward, knowledgeable immigration lawyer, based on my experience, I would not hesitate to recommend Rajiv.
New System Will Standardize Process for Immigrant Visa Applicants Worldwide
Released May 23, 2012
The OFLC is pleased to announce the expansion of the H-2A Ombudsman Program to include the H-2B Program community. The Ombudsman Program is here to facilitate the fair and equitable resolution of concerns that arise within the H-2A and H-2B filing communities, by conducting independent and impartial inquiries into issues related to the administration of these programs.
Summer is one of the busiest international travel times in the U.S. and with the start of the travel season this Memorial Day, U.S. Customs and Border Protection is reminding travelers of some important tips. With increasing passenger volumes due to a nine percent increase in travel and tourism since February 2011, there are things returning U.S. citizens or residents, and international visitors can do to help speed their processing.
Due to the high number of recently filed I-129 petitions with USCIS, customers may experience a longer than usual period of time to receive a receipt notice from USCIS. Usually, customers can expect to receive their receipt notice within 30 days of delivery confirmation. However, due to an unexpectedly high volume of I-129 petitions, it may be an additional two to four weeks before customers receive a receipt notice.
I was very impressed with Mr. Rajiv's consultation regarding my legal requirement. I found him very knowledgeable and down to earth person. He suggested me other alternatives to me which I was not even thinking about, and that costs me less also. I will definitely choose his services for all my legal needs and I wish good luck to him and his team.