The L-1 visa is one of the most versatile nonimmigrant visa categories available for multinational companies transferring executives, managers, or specialized knowledge employees to the United States. While most L-1 visa holders live and work full-time in the U.S., there is an alternative option known as the intermittent L-1 that allows for part-time or seasonal work in the U.S. while maintaining a residence abroad.
According to U.S. Citizenship and Immigration Services (USCIS), individuals may qualify for L-1 status even if they only spend limited time in the U.S., as long as the work performed is consistent with the terms of the visa and the applicant maintains qualifying employment and residence abroad.
Key Requirements for Intermittent L-1 Status
1. Part-Time or Intermittent Work
To qualify for intermittent L-1 status, the work performed in the United States must be part-time, seasonal, or intermittent, with total time in the U.S. limited to less than six months in any twelve-month period. Careful documentation of entry and exit dates is required to confirm that the time spent in the U.S. does not exceed this threshold.
2. Residency Abroad
The L-1 visa holder must maintain a residence outside the United States. This demonstrates that their stay in the U.S. is temporary and that their principal home and personal ties remain abroad.
3. Continued Employment Abroad
The individual must continue to be actively employed by the qualifying foreign entity in an executive, managerial, or specialized knowledge capacity. This ongoing relationship confirms that the U.S. and foreign entities remain part of the same multinational organization as required under 8 CFR §214.2(l).
4. Consistent Job Duties
Work performed in the U.S. must remain consistent with the terms of the L-1 classification. That means the U.S. duties must align with the executive, managerial, or specialized knowledge functions that formed the basis of the L-1 approval.
Implications of Intermittent L-1 Status
Indefinite Status
Intermittent L-1 visa holders are not subject to the standard 5-year (L-1B) or 7-year (L-1A) maximum stay limits because time spent outside the U.S. does not count toward those limits. As long as all requirements are maintained, this can allow for an indefinite stay in L-1 status.
Payroll and Tax Considerations
An intermittent L-1 visa holder can be placed on the U.S. payroll if they perform authorized work in the United States. However, they must also remain on the Canadian payroll to maintain their intermittent status. Also, being on payroll subjects the individual to U.S. payroll taxes. If the individual spends fewer than 183 days in the U.S. during a calendar year, they may still be treated as a non-resident for U.S. income tax purposes under Internal Revenue Service (IRS) guidelines. Consulting a tax professional is strongly recommended.
Dual Intent
The L-1 visa is a dual intent visa, which means that the holder may pursue U.S. permanent residency while maintaining their L-1 status. This flexibility allows for long-term planning without jeopardizing lawful temporary status.
Important Considerations
Employer’s Role
The U.S. employer must sponsor the L-1 visa and ensure that all requirements under the L-1A or
L-1B categories are met. Employers must maintain documentation showing the qualifying relationship between the U.S. and foreign entities, the employee’s role abroad, and the temporary nature of their U.S. work.
Proof of Intermittent Status
It is the joint responsibility of the employer and the visa holder to demonstrate eligibility for intermittent L-1 treatment. Maintaining accurate travel records, foreign payroll documentation, and proof of ongoing residence abroad will be crucial in establishing compliance during any review by USCIS or the Department of Homeland Security (DHS).
Conclusion
The intermittent L-1 visa provides an exceptional opportunity for multinational executives and professionals who need to work in the United States on a limited basis while maintaining their primary residence abroad. When properly managed, it allows for U.S. payroll inclusion, ongoing compliance, and even the potential for indefinite L-1 status.
However, this visa category requires careful documentation and consistent adherence to USCIS regulations. With proper planning and compliance, the intermittent L-1 visa can provide unparalleled flexibility for global professionals and their employers.
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JEREMY L. RICHARDS is the founding partner of Richards and Jurusik and has dedicated his career to U.S. immigration law, with a specialized focus on assisting Canadian and Mexican citizens under the United States-Mexico-Canada Agreement (USMCA) to work and live in the United States. (Full Bio)
