preview

The Alien Labor Certification Application

Decent Essays

The petitioner is structured as an S corporation. The alien labor certification application with a priority date of April 30,2001 filed with the I-140 petition reports a proffered wage in the amount of $35,401.00. The petitioner’s tax returns for the years 2001 through 2009 report the following ordinary business income[ shown on line 21 of page 1 of IRS Form 1120S.]:

2001-$44,478.00
2002-$37,957.00
2003-$38,920.00
2004-$22,355.00
2005-$30,962.00
2006-$94,562.00
2007-$45,661.00
2008-$63,641.00
2009-$46,658.00

As demonstrated below, the petitioner had the ability to pay the proffered wage to the beneficiary in 2004 and 2005, even if its ordinary business income for those years was lower than the proffered wage.

Petitioner’s ability to pay the proffered wages during the years 2004 and 2005

When a petitioner is structured as an S corporation, the USCIS Administrative Appeal Office (AAO) may consider the corporation’s expense category of compensation of officers[ shown on line 7 of page 1 of IRS Form 1120S.
] as an additional financial resource of the petitioner, in addition to the corporation’s ordinary business income, available to to pay the proffered wage to the beneficiary (Exhibit 1-AAO decisions). In support of this argument, the AAO may consider the following documents: A statement from the officer of the corporation demonstrating that he is willing and able to forgo his compensation for the years in question; and

Documentary evidence showing that the officer of

Get Access