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Explore visasEB-1CCommon RFE topics

Specific evidence

Tax returns

How USCIS reads the employer's tax returns for ability to pay, staffing and ownership.

What USCIS is questioning

  • Whether complete returns with all schedules were submitted for each year from the priority date, and what they show about net income and net current assets.[1]
  • Interpretation Whether the returns are consistent with other claims, such as ownership, wages paid and number of employees.[2,3]

The legal standard

  • Federal tax returns are one of the three forms of required ability-to-pay evidence under 8 CFR 204.5(g)(2).[4]
  • USCIS's Business Structures guide says where net income appears: for a C corporation, taxable income before the net operating loss deduction and special deductions on Form 1120; for S corporations and partnerships, ordinary business income; net current assets come from Schedule L.[5]
  • USCIS may ask for IRS-certified copies or transcripts, for example when returns were amended during the case or their contents are in question.[1]

How the request usually reads

  • Interpretation RFEs often cite specific lines of the return, say the figures fall short of the offered wage, and ask for complete returns or transcripts.[1,6]

Evidence petitioners often provide

  • High confidence Signed federal returns (Form 1120, 1120-S or 1065) with all schedules, or IRS transcripts.[1,5]
  • Interpretation An explanation of any amended return, with proof the IRS received it.[1]

Where responses go wrong

  • Interpretation Ownership answers on the return that contradict the claimed ownership.[2]
  • Interpretation Relying on a single-member LLC's Schedule C from before the beneficiary started work to show wages were paid.[7]

AAO decisions on this issue

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. 1.USCIS Policy Manual, Volume 6, Part E, Chapter 4 — Ability to PayUSCIS · USCIS Policy Manual · Checked Sep 27, 2026
  2. 2.AAO non-precedent decision, Form I-140 multinational manager or executive, In Re: 42917310 (Aug. 7, 2026)USCIS Administrative Appeals Office · AAO decision · Published Aug 7, 2026 · Checked Sep 27, 2026
  3. 3.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
  4. 4.8 CFR 204.5 - Petitions for employment-based immigrantseCFR (Office of the Federal Register) · Regulation · Checked Sep 27, 2026
  5. 5.USCIS Policy Manual resource — Business StructuresUSCIS · USCIS Policy Manual · Checked Sep 27, 2026
  6. 6.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
  7. 7.AAO non-precedent decision, Form I-140 multinational manager or executive, In Re: 34887026 (June 16, 2025)USCIS Administrative Appeals Office · AAO decision · Published Jun 16, 2025 · Checked Sep 27, 2026