Specific evidence

Payroll evidence

Payroll records that show who worked for the company and what the beneficiary was paid.

What USCIS is questioning

Interpretation Whether payroll shows the staff claimed in the organizational chart at the filing date.^[1,2]
What the beneficiary was actually paid each year from the priority date.^[3]

The legal standard

The Policy Manual accepts Forms W-2, Forms 1099-MISC and state wage and withholding reports as evidence of wages paid to the beneficiary, and personnel records as corroboration of employees and payroll.^[3]
Wages paid to other employees generally aren't treated as available to pay the beneficiary, unless the beneficiary is replacing a former employee.^[3]
Inconsistencies must be resolved with independent, objective evidence; explanations alone won't do (Policy Manual, quoting Matter of Ho).^[4]

How the request usually reads

Interpretation RFEs may ask for payroll records and Forms W-2, and officers compare them with state quarterly wage reports for the year the petition was filed to see who was on staff and what each person was paid.^[1,5]

Evidence petitioners often provide

Interpretation Quarterly federal and state payroll filings and W-2s for the relevant years.^[3,6]
Pay stubs or payroll registers showing pay periods, gross pay and withholding.^[3]

Where responses go wrong

Interpretation Different W-2 amounts for the same person and year, or W-2s that don't match state reports or personal tax returns.^[1]
Interpretation People on the chart who don't appear on payroll, or payroll names missing from the chart.^[1,6,7]

AAO decisions on this issue

AAO non-precedent decision, Form I-140 multinational manager or executive, In Re: 39666475 (Oct. 7, 2025)
Two different W-2s for the beneficiary for the same year, inconsistent with state quarterly reports, left the record unresolved, and the motion to reopen was dismissed.
Matter of Chawathe, 25 I&N Dec. 369 (AAO 2010)
Eligibility must be shown by a preponderance of the evidence; when an officer can articulate a material doubt, the officer may request more evidence, or deny if that doubt leads the officer to believe the claim is probably not true.

This information is for general informational purposes and is not legal advice. It does not create an attorney-client relationship and does not predict the outcome of any individual case.

Sources

1.AAO non-precedent decision, Form I-140 multinational manager or executive, In Re: 39666475 (Oct. 7, 2025)USCIS Administrative Appeals Office · AAO decision · Published Oct 7, 2025 · Checked Sep 27, 2026
2.USCIS Policy Manual, Volume 6, Part F, Chapter 4 — Multinational Executive or ManagerUSCIS · USCIS Policy Manual · Checked Sep 27, 2026
3.USCIS Policy Manual, Volume 6, Part E, Chapter 4 — Ability to PayUSCIS · USCIS Policy Manual · Checked Sep 27, 2026
4.USCIS Policy Manual, Volume 1, Part E, Chapter 6 - EvidenceUSCIS · USCIS Policy Manual · Checked Sep 27, 2026
5.AAO non-precedent decision, Form I-140 multinational manager or executive, In Re: 39069229 (July 16, 2025)USCIS Administrative Appeals Office · AAO decision · Published Jul 16, 2025 · Checked Sep 27, 2026
6.AAO non-precedent decision, Form I-140 multinational manager or executive, In Re: 42456590 (Apr. 29, 2026)USCIS Administrative Appeals Office · AAO decision · Published Apr 29, 2026 · Checked Sep 27, 2026
7.AAO non-precedent decision, Form I-140 multinational manager or executive, In Re: 41372977 (Feb. 26, 2026)USCIS Administrative Appeals Office · AAO decision · Published Feb 26, 2026 · Checked Sep 27, 2026
8.Matter of Chawathe, 25 I&N Dec. 369 (AAO 2010)USCIS Administrative Appeals Office (published in DOJ EOIR Virtual Law Library) · AAO decision · Published Oct 20, 2010 · Checked Sep 27, 2026