jung.lee
04-04 12:55 AM
:confused::confused:We cannot start a S-corp on EAD. Need to be GC holder or US Citizen.
...
Should a Corporation's owners later wish to be taxed as an S-Corporation, they would file a "Subchapter S" federal tax election (Form 2553) within 75 days of incorporating or within 75 days of the beginning of the calendar year. To do this, the Corporation would need to have less than 100 owners, all of whom must be either U.S. Citizens or permanent resident aliens ("green card" holders). Once the "S" tax election is made, the return to be filed is the 1120 "S", rather than the 1120. Whether or not you decide to be taxed as an S-Corporation, your company is still a "General Corporation" in the eyes of the state of incorporation.
...
[
But we can setup Solo or Partership or C-Corp. Don't run into legal issues by setting up S-Corp on EAD, before getting GC.
Good luck.
I am excerpting Internal Revenue Code Section 1361 below:
Internal Revenue Code
� 1361 S corporation defined.
(a) S corporation defined.
(1) In general.
For purposes of this title, the term �S corporation� means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year.
(2) C corporation.
For purposes of this title, the term �C corporation� means, with respect to any taxable year, a corporation which is not an S corporation for such year.
(b) Small business corporation.
(1) In general.
For purposes of this subchapter, the term �small business corporation� means a domestic corporation which is not an ineligible corporation and which does not�
(A) have more than 100 shareholders,
(B) have as a shareholder a person (other than an estate, a trust described in subsection (c)(2) , or an organization described in subsection (c)(6) ) who is not an individual,
(C) have a nonresident alien as a shareholder, and
(D) have more than 1 class of stock.
(2) Ineligible corporation defined.
For purposes of paragraph (1) , the term �ineligible corporation� means any corporation which is�
(A) a financial institution which uses the reserve method of accounting for bad debts described in section 585 ,
(B) an insurance company subject to tax under subchapter L,
(C) a corporation to which an election under section 936 applies, or
(D) a DISC or former DISC.
There is no mention here that the "resident" must be a permanent resident.
Here is an excerpt of the Federal Regulation that defines who is a "resident alien" for taxation purposes:
Reg �1.871-2. Determining residence of alien individuals.
Caution: The Treasury has not yet amended Reg � 1.871-2 to reflect changes made by P.L. 108-357
(a) General. The term �nonresident alien individual� means an individual whose residence is not within the United States, and who is not a citizen of the United States. The term includes a nonresident alien fiduciary. For such purpose the term �fiduciary� shall have the meaning assigned to it by section 7701(a)(6) and the regulations in Part 301 of this chapter (Regulations on Procedure and Administration). For presumption as to an alien's nonresidence, see paragraph (b) of �1.871-4.
(b) Residence defined. An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident. One who comes to the United States for a definite purpose which in its nature may be promptly accomplished is a transient; but, if his purpose is of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien make his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile abroad when the purpose for which he came has been consummated or abandoned. An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.
Here is the relevant Federal Regulation on Proof of Residence for determining status for tax purposes:
Reg �1.871-4. Proof of residence of aliens.
(a) Rules of evidence. The following rules of evidence shall govern in determining whether or not an alien within the United States has acquired residence therein for purposes of the income tax.
(b) Nonresidence presumed. An alien, by reason of his alienage, is presumed to be a nonresident alien.
(c) Presumption rebutted.
(1) Departing alien. In the case of an alien who presents himself for determination of tax liability before departure from the United States, the presumption as to the alien's nonresidence may be overcome by proof�
(i) That the alien, at least six months before the date he so presents himself, has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or
(ii) That the alien, at least six months before the date he so presents himself, has filed Form 1078 or its equivalent; or
(iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.
(2) Other aliens. In the case of other aliens, the presumption as to the alien's nonresidence may be overcome by proof�
(i) That the alien has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or
(ii) That the alien has filed Form 1078 or its equivalent; or
(iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.
(d) Certificate. If, in the application of paragraphs (c)(1)(iii) or (2)(iii) of this section, the internal revenue officer or employee who examines the alien is in doubt as to the facts, such officer or employee may, to assist him in determining the facts, require a certificate or certificates setting forth the facts relied upon by the alien seeking to overcome the presumption. Each such certificate, which shall contain, or be verified by, a written declaration that it is made under the penalties of perjury, shall be executed by some credible person or persons, other than the alien and members of his family, who have known the alien at least six months before the date of execution of the certificate or certificates.
(c) Application and effective dates. Unless the context indicates otherwise, ��1.871-2 through 1.871-5 apply to determine the residence of aliens for taxable years beginning before January 1, 1985. To determine the residence of aliens for taxable years beginning after December 31, 1984, see section 7701(b) and ��301.7701(b)-1 through 301.7701(b)-9 of this chapter. However, for purposes of determining whether an individual is a qualified individual under section 911(d)(1)(A), the rules of ��1.871-2 and 1.871-5 shall continue to apply for taxable years beginning after December 31, 1984. For purposes of determining whether an individual is a resident of the United States for estate and gift tax purposes, see �20.0-1(b)(1) and (2) and � 25.2501-1(b) of this chapter, respectively.
In summary, I submit to you that if you work in the US for more than 6 months out of a given year, you are a resident alien, and therefore are eligible to set up an S-Corp.
Since I am still learning about this, any input/feedback/logical arguments with relevant proof/citations would be appreciated!
...
Should a Corporation's owners later wish to be taxed as an S-Corporation, they would file a "Subchapter S" federal tax election (Form 2553) within 75 days of incorporating or within 75 days of the beginning of the calendar year. To do this, the Corporation would need to have less than 100 owners, all of whom must be either U.S. Citizens or permanent resident aliens ("green card" holders). Once the "S" tax election is made, the return to be filed is the 1120 "S", rather than the 1120. Whether or not you decide to be taxed as an S-Corporation, your company is still a "General Corporation" in the eyes of the state of incorporation.
...
[
But we can setup Solo or Partership or C-Corp. Don't run into legal issues by setting up S-Corp on EAD, before getting GC.
Good luck.
I am excerpting Internal Revenue Code Section 1361 below:
Internal Revenue Code
� 1361 S corporation defined.
(a) S corporation defined.
(1) In general.
For purposes of this title, the term �S corporation� means, with respect to any taxable year, a small business corporation for which an election under section 1362(a) is in effect for such year.
(2) C corporation.
For purposes of this title, the term �C corporation� means, with respect to any taxable year, a corporation which is not an S corporation for such year.
(b) Small business corporation.
(1) In general.
For purposes of this subchapter, the term �small business corporation� means a domestic corporation which is not an ineligible corporation and which does not�
(A) have more than 100 shareholders,
(B) have as a shareholder a person (other than an estate, a trust described in subsection (c)(2) , or an organization described in subsection (c)(6) ) who is not an individual,
(C) have a nonresident alien as a shareholder, and
(D) have more than 1 class of stock.
(2) Ineligible corporation defined.
For purposes of paragraph (1) , the term �ineligible corporation� means any corporation which is�
(A) a financial institution which uses the reserve method of accounting for bad debts described in section 585 ,
(B) an insurance company subject to tax under subchapter L,
(C) a corporation to which an election under section 936 applies, or
(D) a DISC or former DISC.
There is no mention here that the "resident" must be a permanent resident.
Here is an excerpt of the Federal Regulation that defines who is a "resident alien" for taxation purposes:
Reg �1.871-2. Determining residence of alien individuals.
Caution: The Treasury has not yet amended Reg � 1.871-2 to reflect changes made by P.L. 108-357
(a) General. The term �nonresident alien individual� means an individual whose residence is not within the United States, and who is not a citizen of the United States. The term includes a nonresident alien fiduciary. For such purpose the term �fiduciary� shall have the meaning assigned to it by section 7701(a)(6) and the regulations in Part 301 of this chapter (Regulations on Procedure and Administration). For presumption as to an alien's nonresidence, see paragraph (b) of �1.871-4.
(b) Residence defined. An alien actually present in the United States who is not a mere transient or sojourner is a resident of the United States for purposes of the income tax. Whether he is a transient is determined by his intentions with regard to the length and nature of his stay. A mere floating intention, indefinite as to time, to return to another country is not sufficient to constitute him a transient. If he lives in the United States and has no definite intention as to his stay, he is a resident. One who comes to the United States for a definite purpose which in its nature may be promptly accomplished is a transient; but, if his purpose is of such a nature that an extended stay may be necessary for its accomplishment, and to that end the alien make his home temporarily in the United States, he becomes a resident, though it may be his intention at all times to return to his domicile abroad when the purpose for which he came has been consummated or abandoned. An alien whose stay in the United States is limited to a definite period by the immigration laws is not a resident of the United States within the meaning of this section, in the absence of exceptional circumstances.
Here is the relevant Federal Regulation on Proof of Residence for determining status for tax purposes:
Reg �1.871-4. Proof of residence of aliens.
(a) Rules of evidence. The following rules of evidence shall govern in determining whether or not an alien within the United States has acquired residence therein for purposes of the income tax.
(b) Nonresidence presumed. An alien, by reason of his alienage, is presumed to be a nonresident alien.
(c) Presumption rebutted.
(1) Departing alien. In the case of an alien who presents himself for determination of tax liability before departure from the United States, the presumption as to the alien's nonresidence may be overcome by proof�
(i) That the alien, at least six months before the date he so presents himself, has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or
(ii) That the alien, at least six months before the date he so presents himself, has filed Form 1078 or its equivalent; or
(iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.
(2) Other aliens. In the case of other aliens, the presumption as to the alien's nonresidence may be overcome by proof�
(i) That the alien has filed a declaration of his intention to become a citizen of the United States under the naturalization laws; or
(ii) That the alien has filed Form 1078 or its equivalent; or
(iii) Of acts and statements of the alien showing a definite intention to acquire residence in the United States or showing that his stay in the United States has been of such an extended nature as to constitute him a resident.
(d) Certificate. If, in the application of paragraphs (c)(1)(iii) or (2)(iii) of this section, the internal revenue officer or employee who examines the alien is in doubt as to the facts, such officer or employee may, to assist him in determining the facts, require a certificate or certificates setting forth the facts relied upon by the alien seeking to overcome the presumption. Each such certificate, which shall contain, or be verified by, a written declaration that it is made under the penalties of perjury, shall be executed by some credible person or persons, other than the alien and members of his family, who have known the alien at least six months before the date of execution of the certificate or certificates.
(c) Application and effective dates. Unless the context indicates otherwise, ��1.871-2 through 1.871-5 apply to determine the residence of aliens for taxable years beginning before January 1, 1985. To determine the residence of aliens for taxable years beginning after December 31, 1984, see section 7701(b) and ��301.7701(b)-1 through 301.7701(b)-9 of this chapter. However, for purposes of determining whether an individual is a qualified individual under section 911(d)(1)(A), the rules of ��1.871-2 and 1.871-5 shall continue to apply for taxable years beginning after December 31, 1984. For purposes of determining whether an individual is a resident of the United States for estate and gift tax purposes, see �20.0-1(b)(1) and (2) and � 25.2501-1(b) of this chapter, respectively.
In summary, I submit to you that if you work in the US for more than 6 months out of a given year, you are a resident alien, and therefore are eligible to set up an S-Corp.
Since I am still learning about this, any input/feedback/logical arguments with relevant proof/citations would be appreciated!
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eb3_nepa
07-16 11:59 AM
I am not seeing a lot of action today. Do we have any more members who want to take part in the action?
Common people, we NEED this campaign to be a continuous success. :)
Common people, we NEED this campaign to be a continuous success. :)
skillet
06-25 12:33 PM
Awesome news..some hope for me..
Filed on Feb 5th
EB2
Filed on Feb 5th
EB2
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needhelp!
09-10 08:08 PM
20000 more to go!
Checks and bill pay please send to:
Immigration Voice
PO Box 114
Dayton
New Jersey -08810
Telephone: (202) 386-6250
Please post here when you contribute.
Its great to see the progress and it encourages others to step up and do the same.
WE CAN DO IT!!
Checks and bill pay please send to:
Immigration Voice
PO Box 114
Dayton
New Jersey -08810
Telephone: (202) 386-6250
Please post here when you contribute.
Its great to see the progress and it encourages others to step up and do the same.
WE CAN DO IT!!
more...
gnrajagopal
01-10 02:07 PM
I am going back in a few years!..this in Bhoga Bhumi(Land of material pleasures)...my land Bharath is Punya Bhommi(Land of Good Karma).I am heading home no matter what!
Interesting comment.....
I think as much punya is done in this country as there is a quest of bhoga
Interesting comment.....
I think as much punya is done in this country as there is a quest of bhoga
globaldesi
12-11 03:16 PM
Can we check with CIS if they plan to pursue this option (pre-485 step)?
Is there a plan to start a campaign for this? I would be willing to contribute (monetary and effort) if there's such a plan...
I can see there are a lot of folks who would welcome such a plan.
Is there a plan to start a campaign for this? I would be willing to contribute (monetary and effort) if there's such a plan...
I can see there are a lot of folks who would welcome such a plan.
more...
snathan
08-23 03:02 PM
It is not the right thing -- from your perspective, because you can't take advantage of it. From the USA point of view multinational executives can potentially create jobs and that's why they must be allowed
You may call it "loophole", based on your understanding of it. However the reality may be different and larger than what you see. So don't axe the branch you are sitting on!
You call the guy with Bsc/bcom and have the 4 programmers reporting to him is the multinational executive. As you might get benefit from it you can call whatever you want.
You may call it "loophole", based on your understanding of it. However the reality may be different and larger than what you see. So don't axe the branch you are sitting on!
You call the guy with Bsc/bcom and have the 4 programmers reporting to him is the multinational executive. As you might get benefit from it you can call whatever you want.
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hpandey
08-13 04:24 PM
EB3 can only be helped when every one else is done.The way the preference categories are setup is that and the numerous cases from 2001 amnesty flooded the EB3 queue causing the retrogression. I don't suppose there can be any thing done to help EB3 specifically. We are at the bottom of the pile. If we have to be helped to get up, every one on top needs to be helped first.
Unless the visa recapture happens, there is no hope. Folks with 2001/2002 PD , keep your spirits up. You are almost there.
All others, if you can try EB2 porting, that's the way to go.
---
EB3-I , May 2006
Contributed 100$
EB-3 won't need help when everyone else is done because the only people left to allocate visas would be EB-3 only . I guess we are just in for a long long wait.
Unless the visa recapture happens, there is no hope. Folks with 2001/2002 PD , keep your spirits up. You are almost there.
All others, if you can try EB2 porting, that's the way to go.
---
EB3-I , May 2006
Contributed 100$
EB-3 won't need help when everyone else is done because the only people left to allocate visas would be EB-3 only . I guess we are just in for a long long wait.
more...
texanmom
08-14 05:17 PM
Onemay-
If you have a receipt notice for your H4...ask them if that helps along with your husbands H1 visa.
Your husband's H1 will determine the validity period of your visa...so that might help.
If you have a receipt notice for your H4...ask them if that helps along with your husbands H1 visa.
Your husband's H1 will determine the validity period of your visa...so that might help.
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paisa
08-02 05:24 PM
This link which is giving prediction for Oct, 2007 looks totally off to me.
if you see his EB3 predictions he is saying it will be close to to Jan 2007.
Where in Jan 2007 EB3 China was Aug 2002 not April 2005.
Don't know what is the reasoning behind these predictions.
Dude, HE says dates of Jan 2007 not date being Jan 2007. So the PD will be Jan8, 2003
if you see his EB3 predictions he is saying it will be close to to Jan 2007.
Where in Jan 2007 EB3 China was Aug 2002 not April 2005.
Don't know what is the reasoning behind these predictions.
Dude, HE says dates of Jan 2007 not date being Jan 2007. So the PD will be Jan8, 2003
more...
vparam
10-11 06:33 PM
vparam...
Thanks for your detailed anwers.
have you opened your own LLC currently while on EAD?
Yes, Opened and have done business worth 10K :-)
Thanks for your detailed anwers.
have you opened your own LLC currently while on EAD?
Yes, Opened and have done business worth 10K :-)
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rustamehind
07-24 03:03 PM
I don't know much about the process, I just came to America less than 1 year back, but I know my lawyer was supposed to mail application to reach on July 2, 2007 instead he made a mistake to reach on June 29, 2007 because he said July 1, 2007 was a Sunday so he would rather be early than late. USCIS accepted and receipted me.
I am the manager in my brother's gas station in LA. He got a investor visa when he came from Punjab but now he is citizen. I am on EB3. I have Bachelors in Business Administration from Panjab University in Chandigarh. I can't be EB1 or EB2, I barely made it through college :D
Paaji , Hope your are not from Punjab Police.Everyone is scared of them , that might be the reason , why your application was pocessed out of turn.:D
Just kidding , N'joy man , you are one lucky guy.
I am the manager in my brother's gas station in LA. He got a investor visa when he came from Punjab but now he is citizen. I am on EB3. I have Bachelors in Business Administration from Panjab University in Chandigarh. I can't be EB1 or EB2, I barely made it through college :D
Paaji , Hope your are not from Punjab Police.Everyone is scared of them , that might be the reason , why your application was pocessed out of turn.:D
Just kidding , N'joy man , you are one lucky guy.
more...
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indio0617
03-09 11:03 AM
sen feinstein above amendment passes
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xyzgc
09-06 01:50 PM
** what type of action are you talking about. Who has the money to hire another lawyer to fight against these people. The only action one could have taken is to leave the company. But as a matter of fact all the desi companies are the same.
If you are talking about getting hired by big companies then tell me seriously how many companies are willing to go through the paper work and file h1-b. During the 2001 recession tell me how many big companies were hiring.
A drawback of the big companies is that if your are fired you loose your gc process, if you are working for a consulting company you have option of consulting and your greencard process is still intact.
I don't think these arguments about smartness vs luck are going to help anyone.
If EB3-I folks feel that they are stuck too long and getting green is a very high priority item, they would want to move/port to EB2. A lot of people have EB2 portability with the approved 140 and all but many have chose not to go this route for various reasons.
Is that being smart or stupid?
Some people feel they don't want to change their jobs and set their careers back. Others are just plain inertial. Still others feel its risky jumping through all the hoops all over again.
I think if you are just being inertial you are being more stupid than smart but other than that its a matter of choice.
The visa retrogression relief will happen when it happens. IV's organized efforts can't be blamed.
If we don't fight, we will not even have a fighting chance.You join IV's organized effort but don't just stop doing your own thing. As pointed out by others, individual decisions are also important and will probably make more difference to you as an individual than the collective community.
If you are talking about getting hired by big companies then tell me seriously how many companies are willing to go through the paper work and file h1-b. During the 2001 recession tell me how many big companies were hiring.
A drawback of the big companies is that if your are fired you loose your gc process, if you are working for a consulting company you have option of consulting and your greencard process is still intact.
I don't think these arguments about smartness vs luck are going to help anyone.
If EB3-I folks feel that they are stuck too long and getting green is a very high priority item, they would want to move/port to EB2. A lot of people have EB2 portability with the approved 140 and all but many have chose not to go this route for various reasons.
Is that being smart or stupid?
Some people feel they don't want to change their jobs and set their careers back. Others are just plain inertial. Still others feel its risky jumping through all the hoops all over again.
I think if you are just being inertial you are being more stupid than smart but other than that its a matter of choice.
The visa retrogression relief will happen when it happens. IV's organized efforts can't be blamed.
If we don't fight, we will not even have a fighting chance.You join IV's organized effort but don't just stop doing your own thing. As pointed out by others, individual decisions are also important and will probably make more difference to you as an individual than the collective community.
more...
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McLuvin
03-09 12:22 PM
KLPD ho gaya bhailog....
Man one more depressing start for EB3-I aspirants... :mad:
Man one more depressing start for EB3-I aspirants... :mad:
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beppenyc
03-08 02:07 PM
Sorry,
any mention to any guest working program? I think that if they agree in this point we can see any improuvement on the backlog and "never ending story" in the Green Card process.
any mention to any guest working program? I think that if they agree in this point we can see any improuvement on the backlog and "never ending story" in the Green Card process.
more...
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badluck
07-24 03:56 PM
Since it is absolutely impossible with EB3 Sep 2006 PD I thought he might have applied in a different category..Do not know the specifics of EB5...Incase what you said is true whatever that guy said is just a JOKE!
After all sardarji can make a joke:D
After all sardarji can make a joke:D
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swo
07-20 01:22 PM
It makes me laugh. Everyone screams and jumps up and down that they can't be part of a 750,000 person flood to USCIS.
And then they get that right.
And then they get all mad that they have to wait for their EADs.
I don't see how USCIS could ever make anyone happy!
And then they get that right.
And then they get all mad that they have to wait for their EADs.
I don't see how USCIS could ever make anyone happy!
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abhisam
07-20 08:11 PM
Just wanted to know your thoughts on this. CNN has launched the first ever cnn-youtube debate and the deadline to submit videos is 7/22.. Users have to basically upload their questions on youtube and some of these questions will be selected and democratic presidential candidates will have to answer these questions.
I know its kinda late, but why not upload videos on youtube asking questions about legal immigration to the candidates? i think it will be a great way of bringing out our problems further in the mainstream... if you think this is a good idea, we may have to act on it fast... we dont have much time.
I know its kinda late, but why not upload videos on youtube asking questions about legal immigration to the candidates? i think it will be a great way of bringing out our problems further in the mainstream... if you think this is a good idea, we may have to act on it fast... we dont have much time.
drak70
09-13 10:36 PM
I checked that the OPERA browser for windows address takes 625 lines ise
So go to www.opera.com download and install the browser
Switch off javascript
Tools >preferences >Advanced >Content>
Clear the javascript tab
then load the 625 files from below: edit it if for the next batch
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Alabaman
07-20 01:06 PM
Thats why we need to participate in the CNN Youtube video debate. See link
http://edition.cnn.com/ELECTION/2008/youtubedebates/index.html
Them democrats, they will never help us. Because as per them "we are stealing jobs". We should really start something like the flower campaign to expose all these double talkers. I mean go and see the youtube video by Hillary about how she likes legal immigrants and all that BS. Now contrast that with her "Ney" vote for an amendment which would have helped the legal immigrant community to a great extent. With the momentum that we have currently with media, we should really start exposing these people for who they are, a bunch of hypocrites!.
http://edition.cnn.com/ELECTION/2008/youtubedebates/index.html
Them democrats, they will never help us. Because as per them "we are stealing jobs". We should really start something like the flower campaign to expose all these double talkers. I mean go and see the youtube video by Hillary about how she likes legal immigrants and all that BS. Now contrast that with her "Ney" vote for an amendment which would have helped the legal immigrant community to a great extent. With the momentum that we have currently with media, we should really start exposing these people for who they are, a bunch of hypocrites!.
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