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Home > USA - Overseas Factsheet

USA - Overseas Factsheet

Chesterfield USA is part of the Chesterfield Group with offices in the USA, United Kingdom, Ireland, Italy and Cyprus. It offers wide range of services to corporate and individual clients wishing to relocate to the United States. The past 12 months has seen resurgence in the IT Jobs sector with analytics predicting an additional 126,000 jobs in the sector in 2007. Also daily consultancy rates have also been on the increase and these trends look set to continue up to 2010.

The US has over 60 different types of Non immigration (temporary) Visa's and many different application processes for immigration Visa's – A Green Card.

The main Visa types used are B-1/2 E, 1/2 H1B, J-1 and 01. Of these, the H-1B Non Immigration Visa for "speciality occupations" is the most sought after and is the official and primary work Visa/Work permit. Speciality occupations include computers and IT Telecom, Healthcare, Finance and Accounting, Legal, Marketing, Sales and Management.
 

A summary of this Visa’s given below:

  • B Visa – These allow a foreign national to enter US temporary for business purposes (B-1) or for Medical treatment (B2) for up to 6 months.
     
  • Visa's – can be issued to nationals of countries with which the US has Reciprocal Trade agreement and are for individual who trade between two countries E1 is for individuals and E2 is for employees these should not be confused with E3 Visa programme which is a scheme professional to Australian Nationals only.
     
  • H1–B is for aliens coming to the US engaged in "speciality occupations" that require theoretical and practical applications of a specialised body of knowledge to perform as an occupation. These generally require a minimum of a college education culminating in a Bachelors degree.
     
  • J Visa's – J1 Visa's are usually linked or for doctors aquiring skills or training for use in their home country.
     
  • J2 Visa's for a spouse or family member of the Visa holder.
     
  • L Visa’s – This is a category for managers or knowledge based professionals who are employed in Management or Executive category by a subsidiary or affiliate of a US firm overseas who go to the US and perform a similar role or function.
     
  • O Visa's – This is a class of Visa usually associated with, but not limited to, Association with the Arts and Entertainment industries. It allows individuals who do not hold a college degree to live and work in the USA.

 
Taxation Summary

Yellow taxi cabsThe USA taxes it's citizens and what they call "resident" aliens on their Worldwide income. This includes items such as salary, dividends etc. However, the US has an extensive network of Double Taxation treaties worldwide.

An individual is treated as a 'resident alien' for US tax purposes if they are within either of the following categories:

1) They are a 'green card' holder, i.e. they are a lawful, permanent resident for immigration purposes

2) They meet the US 'substantial presence test'
 

"Substantial presence" under this test means being present in the USA for at least 31 days in the year concerned as well as being present in the USA for at least 183 days in that and the previous two years, calculated as follows:

1) All days of the year concerned

2) 1/3 of the days for the first preceding year

3) 1/6 of the days for the second preceding year
 

There are special rules to determine the assessable income where an individual is resident for only part of a year as well as an election that may be made if beneficial. It is essential to obtain specialist US tax advice in this respect.

The US tax year corresponds to the calendar year. As well as US federal taxes, most states and municipal authorities impose income, for example, if you are living in New York, you are liable to federal, New York state and New York City taxes.

While cumulative taxes can reach as high as 49% in practice because of the generous availability deductions the average rate of tax tends to a lot less than that of the UK and most European countries.


 
Flights

Here are some useful Links for flights to the USA:


 
Accommodation

Many contractors wait until they arrive the US before looking for accommodation, however here are some links that contain local listings and prices for Rental throughout the USA.

  • Apartments.com allows you to search apartments nationwide by area and price range; contains information about moving
  • companies, furniture rental and storage
  • Aptsforrent.com lists over 2.3 million apartments online
  • Rent.net has comprehensive information covering all 50 states

 
USA Links

 


arrowTo contact our international contractor Managers in Dublin please call us on 00353 1 890 4044 or use our contact page.
 

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Chesterfield Suite, 9 Cooldriona Court, Dublin Road, Co. Dublin, Ireland
Tel: +353 1 890 4044 / 890 4095 | Fax: +353 1 890 4049 | E-mail: contracting@groupchesterfield.com

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