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I'm Swedish and was on a OPT Stem extension prior to my new H1B visa. Meaning I'm a work authorized "alien". As a freelance graphic designer (while on OPT stem visa)  I had clients I did design jobs for. I'm currently full time employed and sponsored for my H1B by a different company than the client I had while on OPT. 

 

Clarifying my question: Will I get tax penalized if my former client that I worked for while on OPT visa pays me AFTER I rolled over on the H1B visa?