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Book outline for Handbook for Employers M-274
  • Handbook for Employers M-274
    • 1.0 Why Employers Must Verify Employment Authorization and Identity of New Employees
    • 2.0 Who Must Complete Form I-9
    • 3.0 Completing Section 1: Employee Information and Attestation
    • 4.0 Completing Section 2: Employer Review and Verification
    • 5.0 Automatic Extensions of Employment Authorization and/or Employment Authorization Documents (EADs) in Certain Circumstances
    • 6.0 Completing Supplement B, Reverification and Rehire of Form I-9
    • 7.0 Evidence of Employment Authorization for Certain Categories
      • 7.1 Lawful Permanent Residents (LPR)
      • 7.2 Native Americans
      • 7.3 Refugees and Asylees
      • 7.4 Exchange Visitors and Students
      • 7.5 H-1B Specialty Occupations
      • 7.6 H-2A Temporary Agricultural Worker Program
      • 7.7 Extensions of Stay for Other Nonimmigrant Categories
      • 7.8 T and U Nonimmigrant Status
      • 7.9 Other Temporary Workers
        • 7.9.1 E Nonimmigrant Status
        • 7.9.2 L Nonimmigrant Status
    • 8.0 Rules for Continuing Employment and Other Special Rules
    • 9.0 Correcting Errors or Missing Information on Form I-9
    • 10.0 Retaining Form I-9
    • 11.0 Unlawful Discrimination and Penalties for Prohibited Practices
    • 12.0 Instructions for Agricultural Recruiters and Referrers for a Fee
    • 13.0 Acceptable Documents for Verifying Employment Authorization and Identity
    • 14.0 Some Questions You May Have About Form I-9
    • Appendix A: Common Abbreviations for Document Entry in Section 2
    • Summary of Changes
    • Table of Contents
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  2. Handbook for Employers M-274

7.9.2 L Nonimmigrant Status

The L nonimmigrant classifications enable a U.S. employer to transfer an executive (L-1A), manager (L-1A), or professional employee with specialized knowledge (L-1B) from one of its affiliated foreign offices to one of its offices in the United States. This classification also enables a foreign company that does not yet have an affiliated U.S. office to send an executive or manager to the United States with the purpose of establishing one.

The transferring employee may be accompanied or followed by their dependent spouse and unmarried children who are under 21 years of age. Dependent spouses and children may seek admission in the L-2 nonimmigrant classification. As of January 30, 2022, these spouses receive a Form I-94, Arrival/Departure Record with a Class of Admission (COA) of L-2S when they are admitted into the U.S. or if USCIS approves their application for extension or change of status as an L nonimmigrant dependent spouse. Prior to January 30, 2022, L nonimmigrant dependent spouses received Forms I-94 with L-2.

Only L nonimmigrants that are employed in the U.S. are required to complete Form I-9. When completing Form I-9, the L nonimmigrant, should check, "A noncitizen authorized to work" and enter their Form I-94 end date on the expiration date line in Section 1. For Section 2, the employee's Form I-94 and unexpired foreign passport are an acceptable List A document.

Dependent Spouse of L-1A and L-1B Workers

In Section 1, employees with Forms I-94 with COAs of L-2S should check "A noncitizen authorized to work" and enter the Form I-94 end date on the expiration date line in Section 1. For Section 2, the employee's Form I-94 with L-2S nonimmigrant status is acceptable evidence of employment authorization as a List C #7 document.

They must also present a List B identity document.

If the Form I-94 was issued before Jan. 30, 2022, and shows a COA of L-2, the employee may present the Form I-94 in combination with the Form I-797A, Notice of Action, indicating that USCIS identified the individual as an L-2 dependent spouse whose status renders the individual employment authorized incident to status, is acceptable as a List C #7 document. USCIS sent these Forms I-797A, Notices of Action, in 2022 to dependent spouses whose Forms I-94 were issued before Jan. 30, 2022.

If the employee presents List B and C documents such as a driver's license for List B and a Form I-94 combined with the Form I-797A identifying the individual as an L-2 dependent spouse whose status indicates employment authorization incident to status as described above, for List C, you should complete Section 2 as follows:

  • Enter the employee's List B document information;
  • Under List C, enter "Form I-94" as the document title;
  • Enter the Form I-94 number as the document number;
  • Enter the Form I-94 end date in the Expiration Date field; and
  • In the Additional Information field, enter "Form I-797A" and its receipt number.

If the employee presents, in combination, a Form I-797A described above and Form I-94 to complete Supplement B, Reverification and Rehire, you should:

  • Enter "Form I-94" as the document title;
  • Provide the Form I-94 admission number as the document number;
  • Enter the Form I-94 end date in the Expiration Date field; and
  • In the Additional Information field, enter "Form I-797A" and its receipt number.

L nonimmigrant dependent spouses are employment authorized incident to their status. Such dependent spouses may choose to apply for a Form I-766, Employment Authorization Document (EAD) and present it as a List A document for Form I-9 completion but are not required to do so. Under certain circumstances EADs may be automatically extended. See Section 5.0 of the M-274 for more information.

For more information on Intracompany Transferees visit our Temporary Worker page or call our Employer, Business, Investor and School Services information line at 800-357-2099.

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Last Reviewed/Updated: 07/26/2023
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