Is uscis employment authorization fees are deductible?

[LeeM]

No, unfortunately the IRS does not allow you to deduct USCIS fees from your income for tax purposes. Nor can you deduct the cost of legal representation for an immigration matter, as this expense does not meet the IRS guideline: a deductible expense must be directly related to the production of income. Transportation to your immigration office, biometrics fees, postage, phone calls, copying charges and all the other expenses of getting a visa are all non-deductible.

For more information, you can reference the bottom of the page at this link:

USCIS Tax Deduction Information

[gkumar85]

We have S corp. We paid fees to Immigration Attorney to file EAD for my employee so we can employ them. Is this legal deduction as business expense?

[KarenJ2]

Yes, if it is considered an ordinary and necessary expense.

[Sunil2809]

What about premium fees?

[AamilD]

No, the IRS does not allow you to deduct USCIS fees from your income for tax purposes. Nor can you deduct the cost of legal representation for an immigration matter, as this expense does not meet the IRS guideline: a deductible expense must be directly related to the production of income.