India in United States — Business Sources
Company registration, tax obligations, trade regulations, and investment rules for India nationals doing business in United States — sourced from official government domains.
Key facts at a glance
- •Fbar processing takes 5 years (IRS)
- •The reporting threshold for Fbar is 10000 USD (IRS)
- •Foreign Tax Credit processing takes 1 day (IRS)
- •Foreign Tax Credit requires: Form 1118 (IRS)
- •The payment threshold for Form 1099-k is 20000 USD (IRS)
- •The income threshold for Free File Eligibility is 89,000 USD (IRS)
Extracted from 583 official pages across 3 government sources. Auto-updated daily.
Official Sources
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Key Policy Facts
Data points extracted from official government pages. Updated automatically.
Child And Dependent Care Credit
- Credit Percentage
- 35 %
For the Child and Dependent Care Credit, taxpayers may receive up to 35% of their employment expenses.
Child Tax Credit (ctc)
- Credit Value
- 2200 USD
For 2025, the CTC is worth up to $2,200 for each qualifying child.
E-3 Visa
- Annual Cap
- 10500
Current laws limit the annual number of qualifying foreign workers who may be issued an E-3 visa to 10,500 Australian nationals seeking temporary work in specialty occupations.
Source: US DOL — LCA for H-1B
Earned Income Tax Credit (eitc)
- Credit Value No Children
- 649 USD
For 2025, the EITC eligible taxpayers with no qualifying children may receive up to $649.
Extension Request Deadline
- Extension Request Deadline
- April filing deadline
If you need more time, you must request an extension by the April filing deadline.
Source: IRS — Tax - How to File
Fbar
- Recordkeeping Duration
- 5 years
- Reporting Threshold
- 10000 USD
- Due Date
- April 15
- Automatic Extension Due Date
- October 15
Generally, you must keep these records for five years from the due date of the FBAR.
Source: IRS — FBAR Reporting
the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
Source: IRS — FBAR Reporting
The FBAR is an annual report, due April 15 following the calendar year reported.
Source: IRS — FBAR Reporting
You’re allowed an automatic extension to October 15 if you fail to meet the FBAR annual due date of April 15.
Source: IRS — FBAR Reporting
Foreign Tax Credit
- Processing Time
- 1 day
- Required Documents
- Form 1118
The 10-year period begins the day after the regular due date for filing the return (without extensions) for the year in which the foreign taxes were paid or accrued.
Source: IRS — Foreign tax credit
Corporations file Form 1118, Foreign Tax Credit—Corporations, to claim a foreign tax credit.
Source: IRS — Foreign tax credit
Form 1040 Federal Income Tax Return
- Filing Deadline
- April 15, 2026
- Extension Deadline
- October 15
Deadline April 15, 2026 is the deadline to file and pay taxes.
Get an extension to October 15 to file your taxes.
Form 1099-k
- Payment Threshold
- 20000 USD
Taxpayers who received more than $20,000 in payments for goods and services in more than 200 transactions through an online marketplace or payment app in 2025 should expect to receive a Form 1099-K in January 2026.
Free File Eligibility
- Income Threshold
- 89,000 USD
Free File - If your adjusted gross income is $89,000 or less.
Source: IRS — Tax - How to File
Free Tax Services Eligibility
- Income Threshold
- 69,000 USD
IRS-certified volunteers – If you earn $69,000 or less, have a disability, are 60 years or older or need language support.
Source: IRS — Tax - How to File
H-1b Visa
- Annual Cap
- 65000
Current laws limit the annual number of qualifying foreign workers who may be issued a visa or otherwise be provided H-1B status to 65,000 with an additional 20,000 under the H-1B advanced degree exemption.
Source: US DOL — LCA for H-1B
H-1b1 Visa
- Annual Cap
- 6800
Current laws limit the annual number of qualifying foreign workers who may be issued an H-1B1 visa to 6,800 with 1,400 from Chile and 5,400 from Singapore.
Source: US DOL — LCA for H-1B
Irs Paper Check Phase-out
- Phase Out Date
- 2025-09-30
In accordance with Executive Order 14247, the IRS began phasing out paper tax refund checks on Sept. 30, 2025.
Irs Refund Processing
- Refund Timing
- 21 days
Although the IRS issues most refunds in less than 21 days, the IRS cautions taxpayers not to rely on receiving a refund by a certain date.
Irs Refund Timing For Eitc And Actc
- Refund Issuance Date
- mid-February
If you claimed the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS cannot issue these refunds before mid-February.
Itin
- Expiration Date
- 2025-12-31
If your ITIN wasn't included on a U.S. federal tax return at least once for tax years 2022, 2023 and 2024, your ITIN will expire on Dec. 31, 2025.
Itin Application
- Application Fee
- 0 USD
- Validity Period
- October 15 days
- Required Documents
- Schedule 8812
- Processing Time
- 9-11 weeks
You don't need an ITIN to apply for an extension of time to file your tax return.
Source: IRS — ITIN Application
This gives you until October 15 to file without penalties.
Source: IRS — ITIN Application
Your tax return in your ITIN application package must include a completed Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents.
Source: IRS — ITIN Application
It can take 9-11 weeks if it's tax season (January 15 to April 30) or if you applied from overseas.
Source: IRS — ITIN Application
Labor Condition Application (lca)
- Processing Time
- 7 working days
- Submission Timeline
- 6 months
LCAs are reviewed by the Department within seven (7) working days for completeness and obvious errors or inaccuracies.
Source: US DOL — LCA for H-1B
LCAs must not be submitted more than 6 months before the beginning date of the period of employment.
Source: US DOL — LCA for H-1B
Perm Labor Certification
- Required Documents
- Prevailing wage determination
- Eligibility Criteria
- U.S. employer with a valid Federal Employment Identification Number (FEIN)
- Procedure Step
- Submit a PERM Application
Employers must have a prevailing wage determination for the job opportunity issued from the Office of Foreign Labor Certification’s (OFLC’s) National Prevailing Wage Center (NPWC) prior to filing a PERM application.
Employers must qualify as a U.S. employer with a valid Federal Employment Identification Number (FEIN) and have a location within the U.S. to which U.S. workers may be referred.
Step 4: Submit a PERM Application.
Tax Filing Deadline
- Tax Deadline
- April 15, 2026
- Calendar Year Filing Due Date
- April 15, 2026
The tax deadline for 2025 tax returns is April 15, 2026.
Source: IRS — Tax - How to File
Calendar year filers (most common) File on: April 15, 2026
Source: IRS — Tax - When to File
Tax Filing Extension
- Automatic Extension Duration
- 6 months
If you can't file by the due date of your return, you can request an automatic 6-month extension of time to file.
Source: IRS — Tax - When to File
Tax Filing For Disaster Relief
- Filing Extension After Disaster
- 1 year
you may have up to one year after the due date of your return to file and pay taxes, depending on the deadline specified by the Service.
Source: IRS — Tax - When to File
Tax Filing For Military
- Filing Extension After Combat Zone
- 180 days
You have at least 180 days after you leave the designated combat zone/contingency operation to file and pay taxes.
Source: IRS — Tax - When to File
Tce Program
- Age Limit
- 60 years
particularly for those who are 60 years of age and older
Trump Account Contribution
- Pilot Program Contribution
- 1000 USD
A pilot program contribution of $1,000 is available for children born between Jan. 1, 2025 and Dec. 31, 2028.
Vita Program
- Income Threshold
- 69,000 USD
People who generally make $69,000 or less
Data last updated: 10 Mar 2026
Topics Covered
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LCA for H-1B · PERM Labor Certification
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Official sources for India in United States