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23 January 2026

United States | Preparing for FDNS and other site visits and investigations

In the current environment, foreign nationals and their US employers can expect an increased emphasis on worksite enforcement, compliance inspections, and unannounced immigration site visits. Companies employing foreign nationals in the United States should always be prepared for US Citizenship and Immigration Services Fraud Detection and National Security Directorate (FDNS) and US Immigration and Customs Enforcement (ICE) site visits and inspections, as well as the potential for investigations by the Department of Labor (DOL), Department of State (DOS), and other relevant agencies.

A Tax Alert prepared by EY Law LLP group, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-0274

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

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