are immigration fees tax deductible

Personal expenses and legal fees for personal situations are generally not tax deductible. Legal fees for actions that result in taxable income may be tax deductible.

Unless being paid by a business as ordinary and necessary business expenses, fees associated with an immigration petition likely are not tax deductible.

More information is available in Publication 17, free from the IRS at www.irs.gov .

You should review your facts with a tax professional.

The correct answer would depend on the status of the taxpayer and the type of visa. Petitioning employer's legal fees in hiring an employee are likely to be a deductible expense; however employee's legal fees are likely to be a personal non-deductible expense. Generally, legal fees and immigration fees in connection with the adjustment of status (green card) are personal expenses and are not tax-deductible. A probable exception would be an E-1/E-2 or EB-5 visa, where costs of obtaining visa could be expensed to the business entity.

Please contact an attorney who is experienced in both tax and immigration matters to analyze your situation. Immigration and tax law are federal laws and you can hire a licensed attorney from anywhere in the country.
The responses and information are intended to be general and should not be relied upon for any specific situation. Best of Luck!