Last reviewed October 7, 2026 · By the NYBACS advisory team
Short answer
An L-1 petition is usually supported by four sets of evidence: proof of the ownership and control linking the US and foreign companies; proof both companies are actively doing business; proof the employee worked full-time abroad for the related company for one continuous year in the last three in a qualifying role; and a detailed description of the US position. New-office petitions add premises, investment and business-plan evidence. Foreign-language documents need certified English translations.
Key takeaways
- Stock certificates alone generally do not prove a qualifying relationship; USCIS may also look at the share ledger, bylaws, minutes, voting agreements and proof the shares were paid for.
- Primary evidence that a company is doing business includes annual reports, audited or reviewed financial statements and federal tax returns, supported by invoices, contracts and bank records.
- Every foreign-language document submitted to USCIS must have a full English translation certified as complete and accurate by a competent translator.
- An L-1 petition covers one named beneficiary and must be signed by an authorized signatory of the petitioning company.
- Fees are separate from evidence: the I-129 base fee, the Asylum Program Fee, a $500 fraud prevention and detection fee on initial petitions, and for some large H-1B/L-1-dependent employers a further $4,500 fee.
Bucket 1: the corporate relationship
USCIS needs to see exactly who owns and who controls each entity. For a closely held group, the usual set is:
- formation documents for both companies (certificate of incorporation or formation, foreign registry extract);
- the US stock ledger or membership schedule, and the foreign company's shareholder register;
- bylaws or operating agreement, plus any shareholder or voting agreements;
- board or member minutes approving the investment and the share issuance;
- proof of payment for the ownership interest — the parent's wire transfer, subscription or share purchase agreement.
Publicly traded groups can often rely on annual reports, SEC filings and a statement from an authorized officer listing subsidiaries. Smaller groups need the underlying records, because USCIS treats unsupported statements as carrying little weight.
Bucket 2: evidence both companies are doing business
"Doing business" means regular, systematic and continuous provision of goods or services — not just registration. Useful evidence for each company includes:
- recent federal or national tax returns (for a US corporation, Form 1120; for a US branch of a foreign corporation, Form 1120-F);
- audited, reviewed or management financial statements;
- payroll filings such as IRS Form 941 and W-2s for US staff;
- a sample of customer contracts, purchase orders and invoices;
- bank statements showing ongoing operating activity;
- business licenses, leases and marketing material.
USCIS guidance notes that consecutive tax years with inconsistent reporting periods, or balance sheets whose closing figures do not carry into the next year's opening figures, can raise doubts. Clean, reconciled books are evidence in their own right.
Bucket 3: the employee's year abroad
The petition must show at least one continuous year of full-time employment abroad with a qualifying organization within the three years before filing, in a managerial, executive or specialized knowledge role. Typical evidence:
- employment or appointment letter and current job description from the foreign employer;
- 12 months or more of payslips, with local payroll tax or social security filings;
- the foreign organization chart showing the employee's position, reports and supervisor;
- passport pages, I-94 history or a travel log showing time spent outside the US;
- for specialized knowledge, internal training records and project documentation;
- CV and educational certificates.
If the employee made business trips to the US during that year, a dated travel log helps the attorney calculate whether the year is still continuous.
Bucket 4: the US position and, for new offices, the plan
For the US role: a detailed duty description with approximate time allocations, the US organization chart, staff roster, position descriptions for subordinates, and payroll records showing who performs operational work. For L-1B, add an explanation of the knowledge involved and why the US operation needs it.
For a new office, add the signed lease, evidence of the US investment and the foreign company's ability to fund it, a business plan describing scope, structure and financial goals, and the foreign company's organization chart.
All of this should tell one consistent story. Titles, dates, salaries and headcounts should match across the support letter, org charts, payroll and financial statements — inconsistencies are a frequent trigger for follow-up questions.
Filing fees that accompany the evidence
| Fee | When it applies |
|---|---|
| Form I-129 base fee (L classification) | Every petition; reduced for employers with 25 or fewer full-time equivalent employees and for nonprofits |
| Asylum Program Fee | $600 for most employers; $300 for 25 or fewer FTEs; $0 for nonprofits |
| Fraud prevention and detection fee — $500 | Initial L-1 petitions and change-of-employer petitions; not for a change between L-1A and L-1B |
| 9-11 Response and Biometric Entry-Exit fee — $4,500 | Only employers with 50+ US employees, more than half in H-1B or L status; from September 9, 2026 it also applies to many extension petitions |
| Premium processing (optional) | $2,965 for Form I-129 requests postmarked on or after March 1, 2026 |
Confirm current amounts on USCIS's fee schedule (Form G-1055) immediately before filing.
Common mistakes to avoid
- Sending share certificates without the stock ledger, minutes or proof the parent actually paid for the shares.
- Submitting foreign tax returns, payslips or registry extracts without certified English translations.
- Providing an org chart with names and titles that do not appear on payroll records.
- Relying on a support letter's description of business activity without contracts, invoices or tax returns to corroborate it.
- Leaving gaps in the employee's travel history so the continuous year abroad cannot be confirmed.
- Using last year's fee amounts or omitting the fraud prevention fee on an initial petition.
Documents and records to prepare
- Certificate of incorporation or formation, bylaws or operating agreement for the US entity
- Foreign company registry extract, constitutional documents and shareholder register
- US stock ledger or membership schedule, share or subscription agreements and proof of capital payment
- Board or member minutes approving the investment, share issuance and the employee's transfer
- Two to three years of tax returns and financial statements for each company, where available
- US and foreign organization charts, staff rosters and payroll records
- Employee's appointment letter, 12+ months of payslips, CV, degrees and travel history
- Signed US lease and business plan (new-office petitions)
- Certified English translations of every foreign-language document
NYBACS 360° support
How NYBACS helps
- Builds a document map against the four evidence buckets and tracks what your attorney has received, what is missing and what needs translation.
- Prepares or tidies US corporate records — ledgers, minutes, resolutions — so ownership evidence is complete.
- Produces reconciled US financial statements and payroll summaries that match the figures quoted in the petition.
- Coordinates with the foreign company's accountants to collect tax returns, payroll and registry documents in usable form.
Frequently Asked Questions
Do the documents need to be originals?
USCIS generally accepts legible photocopies of supporting documents with the petition, but can request originals. Keep originals organized and available in case they are requested.
Does the employee's spouse need documents in the I-129?
No. L-2 family members are not listed on the L-1 petition. They apply separately for L-2 visas at the consulate (or file Form I-539 if already in the US), usually with marriage and birth certificates and a copy of the L-1 approval.
What if the foreign company does not prepare audited accounts?
Audited statements are strong evidence but are not mandatory. Reviewed or management accounts, tax returns, bank statements and commercial documents can together show the company is doing business, provided they are consistent with one another.
Can one petition cover several employees?
No. An individual L-1 petition can name only one beneficiary. Groups transferring many employees may qualify for a blanket L petition, which approves the qualifying organizations once so that individual employees can apply at a consulate with Form I-129S.
Who signs the petition?
An authorized signatory of the petitioning company — typically an officer with authority to bind it. The immigration attorney signs as representative. A petition signed by someone without authority can be denied.
