Immigration Costs & Your Taxes

For individuals: USCIS fees and personal immigration attorney / document-prep fees earn no credit and no deduction (26 USC §67 — see Real or Myth).

For businesses: immigration legal costs paid for workers can be ordinary-and-necessary deductible business expenses (Pub 535).

Keep every receipt in the Tax Passport: the category (personal vs business) decides the answer, and the receipt proves the category.