While USCIS doesn’t explicitly require detailed financial projections in every case, financial documents are crucial for demonstrating the viability of the U.S. entity and its ability to compensate the L-1 employee. The types of documents will vary based on the situation (established company vs. new office, etc.) and generally include financial statements and tax returns for established companies.  For new businesses, necessary documents include a detailed business plan, including market analysis, financial projections (revenue, expenses, cash flow), and job creation plans.

A qualifying relationship must exist between the foreign company and the U.S. entity. The relationship must be between a parent company and a subsidiary, a branch office, or an affiliate. While less common for L-1s, a joint venture can sometimes qualify if there’s sufficient control or ownership by the foreign company. “Control” usually means majority ownership, but it can also be established through other means, such as voting rights or management control.

The employee must be coming to the U.S. to fill a position that is either in a managerial capacity (L-1A) or in a specialized knowledge capacity (L-1B). The employee must have been employed by the related foreign company for at least one continuous year within the three years preceding their admission to the U.S. The initial duration of the L-1 visa can be up to three years, with a maximum stay of seven years for L-1A managers and five years for L-1B specialized knowledge workers.

The required documentation depends on the type of relationship. The relevant documents may be articles of incorporation, ownership records, documentation showing common ownership or control, organizational charts showing the relationship between the entities, or other agreements illustrating their shared operations.