The EB-3 Visa – Form I-140 for Employers
Updated October 29, 2026
The EB-3 Visa Process, Step by Step: Part 6 of 9
Form I-140, Immigrant Petition for Alien Workers, is the petition the employer files with U.S. Citizenship and Immigration Services (USCIS) after the PERM labor certification is certified.
It asks USCIS to approve the worker for the EB-3 visa, and it’s where the employer shows it can afford the offered wage.
This guide covers Form I-140 for employers: what USCIS needs, how ability to pay works, what premium processing does, the Requests for Evidence employers most often get and what happens after approval.
Key facts about Form I-140 for employers
- The employer files it after the PERM is certified. It must be filed within 180 calendar days, about 6 months, of certification, or the PERM expires.
- The employer must show ability to pay. USCIS needs proof the employer can pay the offered wage from the priority date until the worker gets the green card (8 CFR 204.5).
- Federal tax returns are the usual proof. The regulation accepts annual reports, federal tax returns or audited financial statements.
- Premium processing is optional. It speeds up the I-140 decision only, not the Visa Bulletin wait.
- USCIS may ask for more evidence. The deadline to answer a Request for Evidence is never more than 12 weeks, about 3 months (8 CFR 103.2).
What is Form I-140?
Form I-140 is the employer’s immigrant petition to USCIS.
The PERM showed the Department of Labor that U.S. workers weren’t available for the job, and the I-140 is the next step: it shows USCIS that the employer can pay the offered wage and that the worker meets the job’s requirements (USCIS, Form I-140).
The employer is the petitioner, and each sponsored worker has their own I-140, filed with that worker’s certified PERM. An employer sponsoring several workers files one petition per worker.
What does USCIS need from the employer?
USCIS needs three things with each I-140:
- The certified PERM labor certification, signed by the employer, the worker and the attorney.
- Proof of ability to pay the offered wage, usually the employer’s federal tax returns.
- Proof the worker meets the job’s requirements as of the priority date, such as letters from past employers confirming experience, when the job requires it (8 CFR 204.5).
The employer also confirms that the job details haven’t changed since the PERM.
The job, the wage and the worksite on the I-140 must match the PERM and the prevailing wage determination.
USCIS also charges filing fees for the I-140.
Unlike the PERM costs, which the law requires the employer to pay, the I-140 fees can be paid by either the employer or the worker.
The current amounts are listed on the EB-3 visa processing times page, which is updated every week.
How does ability to pay work?
Ability to pay is the proof that the employer has enough money to pay the sponsored worker the offered wage, from the priority date until the worker gets the green card (USCIS Policy Manual, Volume 6, Part E, Chapter 4).
It’s checked as part of the I-140.
With EB3.work, the worker doesn’t start work for the employer until the green card is approved.
So the employer shows ability to pay through its own financial records, mainly its federal tax returns.
An employer that sponsors several workers needs to show it can pay all of them.
Why are tax returns required?
The regulation requires the employer to submit annual reports, federal tax returns or audited financial statements as evidence of ability to pay (8 CFR 204.5).
Most small and mid-size employers don’t publish annual reports or have audited statements, so federal tax returns are usually what they use.
Because tax returns are filed with the IRS, USCIS treats them as reliable.
USCIS can also ask for other records, such as profit and loss statements or bank records, in appropriate cases.
What is net income?
Net income is the employer’s profit for the year as shown on page 1 of its federal tax return.
It’s the first number USCIS usually checks: if net income for a year is equal to or greater than the offered wage, ability to pay is generally shown for that year.
With EB3.work, the worker hasn’t started work yet, so net income needs to cover the full offered wage.
When the employer has sponsored several workers, USCIS weighs net income against the total wages owed to all of them.
For example, an employer sponsoring three workers at $35,000 a year each needs $105,000 in net income, or net current assets, for the year.
What are net current assets?
Net current assets are the employer’s current assets minus its current liabilities, taken from Schedule L, the balance sheet in its federal tax return.
Current assets are cash and other assets expected to turn into cash within 12 months, and current liabilities are debts due within 12 months.
USCIS looks at net current assets when net income alone doesn’t cover the offered wage.
If net current assets for that year are equal to or greater than the offered wage, ability to pay is generally shown, so a company with a low profit but a strong balance sheet can still qualify.
What if the employer has 100 or more employees?
An employer with 100 or more workers may submit a statement from a financial officer, such as the CFO or controller, confirming the company can pay the offered wage (8 CFR 204.5).
USCIS can still ask for the federal tax returns or other financial records, and it often does, especially when the employer is sponsoring a large number of workers.
What if one year’s numbers fall short?
USCIS can look at the employer’s whole financial picture, called the totality of the circumstances.
The approach comes from a decision called Matter of Sonegawa, and the USCIS Policy Manual applies it today: the outcome depends on the specific facts and all of the circumstances.
Factors can include how long the company has been in business, its size and growth, and an unusual one-time loss in a particular year.
The EB3.work Employer Eligibility Calculator estimates how many workers you’re eligible to sponsor, based on your most recently filed tax return, number of employees, the position and its location.
How long does Form I-140 take?
USCIS processes I-140 petitions on its own timeline, and regular processing usually takes months.
For the current figure, see current I-140 processing times on the EB-3 visa processing times page.
What is premium processing?
Premium processing is an optional USCIS service that guarantees a faster decision on the I-140 for an extra fee (USCIS, How Do I Request Premium Processing?).
USCIS commits to act on the petition within a set time, either by deciding it or by issuing a Request for Evidence.
Premium processing speeds up only the I-140 decision.
It doesn’t shorten the Visa Bulletin wait, so it doesn’t make the green card arrive sooner when the worker’s priority date isn’t current.
The current fee and time frame are on the EB-3 visa processing times page.
What is a Request for Evidence?
A Request for Evidence (RFE) is a notice from USCIS asking the employer for more documents before it decides the I-140.
It explains what’s missing or unclear and sets a deadline, which is never more than 12 weeks, about 3 months (8 CFR 103.2).
An RFE isn’t a denial, but a missed deadline or a weak response can lead to one.
The case pauses until USCIS receives the response, and most RFEs are answered with documents, often federal tax returns.
What are the most common I-140 RFEs for EB-3 visa employers?
- Ability to pay. USCIS asks for more proof that the employer can pay the offered wage from the priority date onward, such as more recent tax returns or other financial records.
- Multiple beneficiaries. When the employer has sponsored more than one worker, USCIS may ask it to show it can pay the offered wage to every sponsored worker, not just the one on this petition, from each worker’s priority date.
- A list of other I-140s. USCIS may ask for a list of all I-140 petitions the employer filed in the past 60 months (5 years), with details for each worker such as name, receipt number, priority date, offered wage and current status.
Keeping this information organized from the start makes an RFE much easier to answer.
What happens after the I-140 is approved?
Once the I-140 is approved, the worker’s priority date is locked in.
If the priority date is already current in the Visa Bulletin, the case moves straight to the green card step, covered in Part 8.
If it isn’t, the case waits until it becomes current, covered in Part 7.
The employer keeps the job offer open and stays able to pay the offered wage throughout the wait. With EB3.work, the worker starts work once the green card is approved.
What the employer does at this step
- Sign the certified PERM form and the I-140 petition.
- Provide your most recently filed federal tax returns, plus any other financial records the attorney asks for.
- Confirm that the job, the wage and the worksite haven’t changed since the PERM.
- Keep a list of every I-140 you’ve filed, with each worker’s name, receipt number, priority date and offered wage.
- Decide with your attorney whether premium processing makes sense.
- Respond quickly to any Request for Evidence, well before the deadline.
Frequently asked questions
What is Form I-140 for employers?
It’s the immigrant petition the employer files with USCIS after the PERM is certified.
It shows USCIS that the employer can pay the offered wage and that the worker meets the job’s requirements, and its approval locks in the worker’s place in line.How do I prove ability to pay?
Usually with your federal tax returns.
USCIS generally looks first at net income on page 1 of the return, then at net current assets on Schedule L, and compares them with the offered wage for every worker you’ve sponsored.
Employers with 100 or more workers may submit a financial officer’s statement instead, though USCIS can still ask for the returns.Who pays the Form I-140 filing fees?
Either the employer or the worker can pay them.
That’s different from the PERM step, where the law requires the employer to pay the costs, such as the recruitment ads and the PERM attorney fee, and doesn’t allow them to be passed on to the worker.Do I pay the worker while the I-140 is pending?
No. With EB3.work, the worker starts work for the employer once the green card is approved.
During the process, the employer shows it can afford the wage through its own financial records.Does premium processing get the worker a green card faster?
Not by itself. Premium processing speeds up only the I-140 decision.
If the worker’s priority date isn’t current in the Visa Bulletin, the case still waits for the date to become current.What happens if I get a Request for Evidence?
USCIS pauses the case until it receives your response.
The notice explains what’s needed and gives a deadline of no more than 12 weeks, about 3 months.
Answering completely and on time is what matters most, and most RFEs are answered with financial documents.How many workers can I sponsor?
As many as you have openings for after local recruitment, as long as you can show you can pay all of them.
The Employer Eligibility Calculator estimates the number based on your most recently filed tax return, number of employees, the position and its location.
Where this fits: This is Part 6 of The EB-3 Visa Process, Step by Step. Previous: Part 5, The PERM Filing. Next: Part 7, The Visa Bulletin.
Start from the beginning: Part 1, What Is the EB-3 Visa?
The full series:
