sustained EB-3 Case: Computer Science

U.S. Citizenship 
and Immigration 
Services 
In Re : 23607634 
Appeal of Nebraska Service Center Decision 
Form 1-140, Immigrant Petition for Professional 
Non-Precedent Decision of the 
Administrative Appeals Office 
Date : DEC . 13, 2022 
The Petitioner, a computer consulting business, seeks to employ the Beneficiary as a programmer 
analyst. It requests classification of the Beneficiary under the third-preference, immigrant 
classification for professional workers. Immigration and Nationality Act (the Act) section 
203(b)(3)(A)(ii), 8 U.S.C. § 1153(b)(3)(A)(ii). This employment-based category allows a U.S. 
employer to sponsor a professional with a baccalaureate degree for lawful permanent resident status. 
The Director of the Nebraska Service Center denied the petition, concluding that the Petitioner did not 
establish that it had the continuing ability to pay the Beneficiary the proffered wage from the priority 
date onward . The matter is now before us on appeal. 8 C.F.R. § 103.3. 
On appeal, the Petitioner submits additional evidence and asserts that the record demonstrates its 
ability to pay the proffered wage. 
The Petitioner bears the burden of proof to demonstrate eligibility by a preponderance of the evidence. 
Matter ofChawathe, 25 I&N Dec. 369, 375-76 (AAO 2010). We review the questions in this matter 
de novo. Matter of Christo 's, Inc., 26 l&N Dec. 537, 537 n.2 (AAO 2015). Upon de novo review, 
we will sustain the appeal. 
A petitioner must demonstrate its continuing ability to pay a proffered wage, from a petition's priority 
date until a beneficiary obtains lawful permanent residence. 8 C.F.R. § 204.5(g)(2). Evidence of 
ability to pay must include copies of annual reports, federal tax returns, or audited financial statements. 
Id. In determining ability to pay, USCIS examines whether a petitioner paid a beneficiary the full 
proffered wage each year from a petition's priority date. If a petitioner did not annually pay the full 
proffered wage, USCIS next examines whether it generated sufficient annual amounts of net income 
or net current assets to pay any difference between the proffered wage and wages paid. If net income 
and net current assets are insufficient, USCIS may consider other factors affecting a petitioner's ability 
to pay a proffered wage. See Matter of Sonegawa, 12 I&N Dec . 612, 614-15 (Reg'l Comm'r 1967) . 
The proffered wage in this case is $101,816 per year and the priority date is September 10, 2014. The 
record establishes that the Petitioner paid the Beneficiary partial wages from 2015 to 2020. The record 
also includes the Petitioner's federal income tax returns for 2014 through 2021, reflecting net income 
and net current assets above the proffered wage. Upon review of the evidence, including evidence 
submitted on appeal, we conclude that the Petitioner has established its continuing ability to pay the 
proffered wage from the priority date onward. 
ORDER: The appeal is sustained. 
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