Category Archives: Teachers And Educators

Overview of the TN Nonimmigrant Visa | How Does the TN Visa for Canadians Differ from the TN Visa for Mexicans?

By: Coleman Jackson, Attorney and Certified Public Accountant
May 20, 2021

A TN Visa, also known as the nonimmigrant NAFTA Professional visa, is designed for professional workers from Canada and Mexico. This visa was created by the North American Free Trade Agreement (NAFTA) for special economic and trade relationships that between the United States, Canada, and Mexico. The TN visa is a temporary visa, this means that the person applying for it has no intention to permanently reside in the United States and must notify appropriate U.S. immigration officials that their work will have a termination date and that they will depart the United States when their work is done. It should be stressed that a person with a TN visa may apply for unlimited renewals that are granted in increments of three-year periods.

On July 1, 2020, the United States-Mexico-Canada Agreement (USCMCA) took effect thus replacing the North American Free Trade Agreement, however this change has not changed the TN-Visa provisions under old NAFTA.

Who is eligible to apply for the TN Visa?

Those that are eligible to apply for a TN visa must be citizens of Mexico or Canada that seek to apply for temporary entry into the United States to engage in business activities at a professional level. To perform a business activity at a professional level means that the person must have, at a minimum, a bachelor’s degree or appropriate credentials that demonstrates that the intending TN visa recipient’s status as a professional. The intending TN visa immigrant must be engaged in a trade or business of trading goods, services, or investment activities performed inside the of the United States. The following categories of licensed professions who are citizens of Canada and Mexico are eligible to apply for the TN Visa:

Accountant
Architect
Computer Systems Analyst
Disaster Relief Insurance Claims Adjuster
Economist
Engineer
Forester
Graphic Designer
Hotel Manager
Industrial Designer
Interior Designer
Land Surveyor
Landscape Architect
Lawyer
Librarian
Management Consultant
Mathematician
Range Manager/Range Conservationist
Research Assistant
Scientific Technician/Technologist
Social Worker
Silviculturist
Technical Publications Writer
Urban Planner
Vocational Counselor
Medical/Allied Professionals
Dentist
Dietician
Medical Laboratory Technologist/Medical Technologist
Nutritionist
Occupational Therapist
Pharmacist
Physician
Physiotherapist/Physical Therapist
Psychologist
Recreational Therapist
Registered Nurse
Veterinarian
Agriculturist
Animal Breeder
Animal Scientist
Apiculturist
Astronomer
Biochemist
Biologist
Chemist
Dairy Scientist
Entomologist
Epidemiologist
Geneticist
Geochemist
Geologist
Geophysicist
Horticulturalist
Meteorologist
Pharmacologist
Physicist
Plant Breeder
Poultry Scientist
Soil Scientist
Zoologist
College, Seminary, or University Teacher

TN Visa for Canadian Citizens

Canadian citizens applying for a TN visa that meet one of the professions listed above and is traveling to the United States for temporary business purposes has to complete the application for admission with a U.S. officer at a United States port of entry, such as an airport, where they must prove their Canadian citizenship by providing a valid passport. During this step the applicant also has to prove enough to satisfactorily satisfy the U.S. border officer that the TN visa applicant is seeking entry to engage in business at a professional level. The person can expect to present evidence such as documents from the prospective employer, degrees earned from credible institutions of higher education, anticipated length of stay and summary of job duties. If the Canadian citizen is traveling with their spouse or dependents, these relatives will not be required to have a visa, but they must prove their Canadian citizenship and prove their relationship with the TN nonimmigrant. The spouse or dependent will have to apply for admission at a United States port of entry. Like everyone else who comes to the U.S. border, they are seeking admission to enter.

TN visa for Mexican Citizens

Mexican citizens who are applying for a TN visa will also have to prove their Mexican citizenship which can be proved with a valid passport. However, the process is different than the steps that Canadian nationals have to take. Citizens of Mexico will have to schedule an appointment with the United States Consulate in Mexico and provide the proper documentation to satisfy the consular officer. Mexican citizens who are a spouse or dependents of a TN nonimmigrant holder will need a visa, unlike Canadian citizens.

Extension of Stay for Mexican and Canadian Citizens

Both Mexican and Canadian citizens under certain conditions can apply for an extension of stay in the United States. The first condition is that the individual must apply with the USCIS and pay the correct fee to request a stay extension. Second, the person must be in the United States under the TN nonimmigrant visa status, if the person is not in the United States, then they can request that USCIS notify the their consular’s home office. If the TN status extension is approved, it can be approved for a maximum of three years.

This law blog is written by the Taxation | Litigation | Immigration Law Firm of Coleman Jackson, P.C. for educational purposes; it does not create an attorney-client relationship between this law firm and its reader. You should consult with legal counsel in your geographical area with respect to any legal issues impacting you, your family or business.

Coleman Jackson, P.C. | Taxation, Litigation, Immigration Law Firm | English (214) 599-0431 | Spanish (214) 599-0432| Portuguese (214) 272-3100

The Substantial Presence Test

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May 08, 2017
By Coleman Jackson, Attorney, CPA

An Immigrant is Considered a Resident of the U.S. for Federal Tax Purposes When They Meet this Test

Except for certain exempt individuals, such as teachers, trainees, students, professional athletes and certain foreign government individuals, immigrants physically in the United States who meet the substantial presence test as depicted in the diagram below are considered an U.S. Resident for federal tax purposes.

(a)	(b)	(c)	(d)
Year	Number of Days Immigrant Physically Present in United States During Period	Multiplier	Substantial Present Days (Multiply (b) times (c))
Current Year		1.00
First Prior Year		.333
Second Prior Year		.167
Total Days Immigrant Present in U.S. (add column (d)

It is critical to determine the tax status of immigrants because immigrants who are Green Card Holders and those who meet the substantial presence test are taxed just like United States Citizens. United States Citizens are taxed on their world wide income no matter where the income is earned. Generally speaking, immigrants meet the substantial presence test when all of the following statements are true:

The immigrant was physically present in the United States for at least 31 days during the current calendar year; and
The immigrant was physically present in the United States for 183 days during the three year period for which residency is being determined.

In the event that both of these conditions are met and none of the exemptions apply, the immigrant is treated as a Resident of the United States for tax purposes. But as is typical in American law, there are exceptions even if an immigrant meets the substantial presence test. The ‘closer connection to a foreign country exception’ is just such an exception. Also what constitutes a day in the United States can be affected by whether the immigrant is a regular commuter from Mexico or Canada, or whether the immigrant is in transit between two foreign points outside of the U.S., or simply whether the immigrant is in the U.S. in one of the ‘exempt person statuses’ that we mentioned at the top of this blog. Even the medical condition of the immigrant could impact whether time in the United States is counted toward the term ‘day’ in the United States for the substantial presence test. Any time in the United States due to a medical condition that arose while the immigrant was in the U.S. is not counted in the substantial presence test calculus.

This law blog is written by the Taxation | Litigation | Immigration Law Firm of Coleman Jackson, P.C. for educational purposes; it does not create an attorney-client relationship between this law firm and its reader. You should consult with legal counsel in your geographical area with respect to any legal issues impacting you, your family or business.

Coleman Jackson, P.C. | Taxation, Litigation, Immigration Law Firm | English (214) 599-0431 | Spanish (214) 599-0432

Check Your ITIN because it could be Expired or Expiring Soon

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By: Coleman Jackson, Attorney, CPA
November 21, 2016

Individual Taxpayer Identification Number, otherwise known as (ITIN) allows taxpayers to meet their tax filing obligations who cannot obtain a Social Security Number. An ITIN is typically used by nonresident foreigners , undocumented resident foreigners, dependents and spouses of U.S. Citizens and resident foreigners who cannot get a social security number, and nonresident students, professors or researchers filing a U.S. federal tax return or claiming an exception, and anyone else who has a tax reporting obligation but cannot obtain a social security number. The ITIN, like a social security number, is a nine digit code. The ITIN begins with the number 9 and has fourth and fifth digits ranging from 50-65, 70-88, 90-92, and 94-99. These are the middle digits of the ITIN. The ITIN does not grant the holder any legal rights to reside in the United States. The ITIN does not grant the holder any right to work in the United States. The ITIN is issued by the United States Treasury (IRS). The ITIN is only used for tax reporting purposes.

ITIN holders beware! Section 203 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), which became law on December 18, 2015 made critical changes to U.S. Tax Law, 26 U.S.C. Section 6109 as it relates to the Individual Taxpayer Identification Number (ITIN) Program. Because of these PATH Act changes, every ITIN holder must check their ITIN to determine whether it is expired or expiring soon. The PATH Act made major changes in the ITIN Program which requires holders of ITINs to renew their ITIN.

Holders of unused ITINs must renew them or they will expire. Any ITIN not used on a federal tax return for the last three (3) years. Count back from the current year to the previous three tax reporting periods. If it has been three years since the ITIN was used; it expires on January 1, 2017. That means that if you hold an ITIN that was not used in 2015, 2014 or 2013; your ITIN is no longer valid and cannot be used when you file your 2016 federal tax return; unless, you timely renew it. The IRS began accepting ITIN renewal applications on October 1, 2016 for taxpayers affected by the PATH Act.

ITINs issued before 2013 began expiring in 2016 on a rolling basis. The mandatory renewal period for these ITINs is on what the IRS is calling a rolling basis. The key numbers that triggers the expiration and mandatory renewal schedule as to when the pre-2013 ITIN renewal period began are the middle two digits of the ITIN. For example, beginning October 1, 2016, ITIN holders with middle digits of 78 and 79 began renewing their ITIN. Every ITIN holder must examine their ITIN and the ITIN of family members (household members) to determine when their ITIN expires or expired based on the IRS rolling renewal schedule.

Holders of expired ITINs could have difficulty complying with U.S. tax laws. They could be prohibited from claiming exemptions and dependents and so forth with expired ITINs. Moreover, failure to timely file required federal tax returns carry serious consequences under U.S. tax laws, such as, civil negligence penalties, fraud penalties and potential criminal prosecution. There could also be serious consequences under the Immigration and Nationality Act (INA) for failure to comply with U.S. federal tax laws (Internal Revenue Code). Federal tax law abuse violates the terms of immigrant visas under the INA in certain circumstances. ITIN holders must check their ITIN because the ITIN could be expired or expiring soon.

Coleman Jackson, P.C. | Taxation, Litigation, Immigration Law Firm | English (214) 599-0431 | Spanish (214) 599-0432

U.S. Immigration Petition Prices Set to Increase this December

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October 27, 2016
By: Coleman Jackson, Attorney

Have everybody heard? It is official. United States Citizenship and Immigration Services (USCIS) fees are set to increase effective December 23, 2016. Applications and immigration petitions postmarked or filed on or after December 23, 2016, must include the new fees or be rejected by USCIS. Some examples of the fee increase effect on some of the more popular applications and petitions are as follows:

Form Number	Form Title	Fee-Effective 12-23-2016	Current Fee
I-90	Application to Replace Permanent Resident Card	$455	$365
I-102	Application for Replacement/Initial Nonimmigrant Arrival-Departure Document	455	330
I-129/129CW	Petition for a Nonimmigrant Worker	460	325
I-129F	Petition for Alien Fiancé(e)	535	340
I-130	Petition for Alien Relative	535	420
I-131 /I-131A	Application for Travel Document	575	360
I-140	Immigrant Petition for Alien Worker	700	580
I-212	Application for Permission to Reapply for Admission into the U.S. After Deportation or Removal	903	585
I-360	Petition for Amerasian Widow(er) or Special Immigrant	435	405
I-485	Application to Register Permanent Residence or Adjust Status	1,140	985
I-485	Application to Register Permanent Residence or Adjust Status (certain applicants under the age of 14 years)	750	635
I-526	Immigrant Petition by Alien Entrepreneur	3,675	1,500
I-539	Application to Extend/Change Nonimmigrant Status	370	290
I-600/600A	Petition to Classify Orphan as an Immediate Relative /Application for Advance Petition Processing of Orphan Petition	775	720
I-800/800A	Petition to Classify Convention Adoptee as an Immediate Relative /Application for Determination of Suitability to Adopt a Child from a Convention Country	775	720
I-601	Application for Waiver of Ground of Excludability	930	585
I-601A	Application for Provisional Unlawful Presence Waiver	630	585
I-690	Application for Waiver of Grounds of Inadmissibility	715	200
I-694	Notice of Appeal of Decision	890	755
I-698	Application to Adjust Status From Temporary to Permanent Resident (Under Section 245A of the INA)	1,670	1,020
I-751	Petition to Remove Conditions on Residence	595	505
I-765	Application for Employment Authorization	410	380
I-824	Application for Action on an Approved Application or Petition	465	405
I-829	Petition by Entrepreneur to Remove Conditions	3,750	3,750
I-924	Application for Regional Center Designation Under the Immigrant Investor Program	17,795	6,230
I-924A	Annual Certification of Regional Center	3,035	0
I-929	Petition for Qualifying Family Member of a U-1 Nonimmigrant	230	215
N-336	Request for Hearing on a Decision in Naturalization Proceedings	640	595
N-400	Application for Naturalization	640	595
N-470	Application to Preserve Residence for Naturalization Purposes	355	330
N-565	Application for Replacement Naturalization/Citizenship Document	555	345
N-600/N-600K	Application for Certification of Citizenship/Application for Citizenship and Issuance of Certificate under INA Section 322	1,170	600/550
	USCIS Immigrant Fee	220	165
	Biometric Fee	85	85

The table of fees above does not list the names or filling fees for all immigrant petitions and applications. Filing fee increases take effect on or after December 23, 2016. New submissions must be submitted to the Department of Homeland Security (USCIS) with the payment associated fees attached.