You may freelance from Houston only if your I-94 category itself authorizes work or USCIS has issued the required EAD; a UK employer and UK payment account do not bypass that rule.
“I am moving temporarily from the UK to Houston as a dependent spouse. I want to set myself up as a freelancer to continue working for my current UK company. What forms and processes do I need to complete to work legally across the US-UK border, and what else should I add to my relocation checklist for things like bank accounts?”
Resumen
You have a workable route if your spouse category gives you employment authorization or lets you obtain an EAD. The safest order is immigration authorization first, correct worker classification second, and only then tax registration, invoices, and banking.
Your first fork is the admission code on your most recent I-94; there is no general right to work merely because you are a dependent spouse.
You are employment-authorized incident to status and normally do not file Form I-765 first. An unexpired bearing E-1S, E-2S, E-3S, or L-2S is evidence of employment authorization (USCIS Policy Manual Vol. 10, Part B, Ch. 2).
For H-4, the H-1B principal must have an approved I-140 or qualifying AC21 H-1B status; file paper Form I-765 under (c)(26). For J-2, file paper Form I-765 under (c)(5), including evidence that the earnings will not support the J-1. In both branches, wait for the before working (USCIS H-4 page; 8 CFR 214.2(j)).
These classifications do not permit employment, so freelancing from Houston is not a lawful workaround. If your I-94 shows another dependent code not covered above, do not infer permission from spouse status; establish category-specific authorization before working (8 CFR 214.2(f)(15) and (m)(5)).
Even after immigration authorization is settled, the IRS worker-classification test—not the word “freelancer”—decides whether this is employment or genuine self-employment.
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Watch out for
Próximos pasos
These steps establish your right to work before creating tax, business, and banking records that depend on it.
Immediately after admission
Download your most recent I-94
Use CBP’s “Get Most Recent I-94” service at https://i94.cbp.dhs.gov/home. Save the PDF and confirm the admission class, spouse-specific suffix, and admitted-until date; do not rely only on the visa stamp.
Requisitos
Before doing any work from Houston
Complete the work-authorization branch
If the I-94 says E-1S, E-2S, E-3S, or L-2S, retain that unexpired record as your employment-authorization evidence. If H-4 and eligible, paper-file Form I-765 category (c)(26); if J-2, paper-file category (c)(5). Use the 08/21/25 edition and the $520 paper fee, and wait for approval. USCIS’s category-specific mailing instructions are at https://www.uscis.gov/i-765-addresses; the exact line depends on standalone versus concurrent filing. F-2 and M-2 spouses cannot start this work.
Requisitos
Before changing payroll or sending an invoice
Classify the UK relationship correctly
Apply the IRS behavioral-control, financial-control, and relationship tests. If the company still has the right to control what and how you work, preserve employee treatment and have it arrange compliant U.S. wage reporting rather than simply relabeling you. If you are genuinely independent, operate as a sole proprietor unless you have a separate reason to form an entity.
Requisitos
After work authorization exists
Obtain the appropriate U.S. tax number
For an SSN, begin through SSA or file Form SS-5; if an appointment is required, call 1-800-772-1213. Bring at least two original or certified documents proving age, identity, and immigration/work status. If you are ineligible for an SSN but need a federal tax number, file Form W-7 with the federal return unless a listed exception applies; an ITIN never authorizes work. A sole proprietor needing an can apply free at https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number or submit Form SS-4.
Requisitos
Before advertising or invoicing under a business name
Complete the Texas and Harris County business checks
Texas has no general business license. If you use an , file the Assumed Name Certificate with the Harris County Clerk using https://www.cclerk.hctx.net/PersonalRecords.aspx#ANInfo; the filing fee remains unresolved here. Apply at https://comptroller.texas.gov/taxes/permit/ only if you will sell taxable goods or taxable services; the permit application has no fee. Check occupation-specific licensing only if your actual profession is regulated.
Requisitos
Before the first tax payment or payroll run
Set the U.S.-UK tax and social-security route
Use the to determine the resident versus nonresident return branch. A resident sole proprietor generally files Form 1040 with Schedule C and Schedule SE once net self-employment earnings reach $400; use Form 1040-ES if the $1,000 estimated-tax rule applies. The published 2026 dates are April 15, June 15, September 15, and January 15, 2027, so address any already-passed date using the form’s annualized-income calculation. If you remain an employee sent by the UK company for no more than five years, have the employer request a UK ; genuine self-employment instead follows ordinary residence. Tell HMRC using P85 if you do not file Self Assessment, or through Self Assessment and paper Form SA109 if you do.
Requisitos
After you have a Houston address
Open the account and report your address
Federal customer-identification rules allow a bank to identify a non-U.S. person using a passport or certain other government-issued photo identification, although each bank may request additional records. Keep business receipts and payments separate for clean bookkeeping. Report any later residential move to USCIS within 10 days at https://www.uscis.gov/addresschange or with Form AR-11.
Requisitos
Fuentes legales
The answer comes from USCIS, CBP, IRS, SSA, HMRC, Texas and Harris County authorities, FinCEN, and the federal bank-identification regulation.
USCIS Policy Manual Vol. 7 Pt. B Ch. 6
Working remotely from Houston is U.S.-performed labor and requires U.S. employment authorization.
Section A.1
Unauthorized employment is any service or labor performed for an employer within the United States by an alien who is not authorized by the INA or USCIS to accept employment or who exceeds the scope or period of the alien's employment authorization.
USCIS Policy Manual Vol. 10 Pt. B Ch. 2
Certain E and L dependent spouses can work based on their spouse-specific I-94 code without first obtaining an EAD.
Section A
As of November 12, 2021, USCIS considers certain E-1, E-2, E-3 and L-2 nonimmigrant dependent spouses employment authorized incident to status. An unexpired Form I-94 notated with E-1S, E-2S, E-3S, or L-2S nonimmigrant status is acceptable as evidence of employment authorization under List C of Form I-9.
H-4 Employment Authorization; Form I-765 (c)(26)
Only specified H-4 spouses qualify to apply, and they must receive the EAD before working.
Certain H-4 dependent spouses of H-1B nonimmigrants can file Form I-765, Application for Employment Authorization, if the H-1B nonimmigrant: Is the principal beneficiary of an approved Form I-140, Immigrant Petition for Alien Workers; or Has been granted H-1B status under sections 106(a) and (b) of AC21. You must receive an Employment Authorization Document (EAD/Form I-766) from USCIS before you may begin working.
8 CFR 214.2
J-2 spouses need authorization, while F-2 and M-2 spouses cannot work.
(f)(15), (j)(1)(v)(A), and (m)(5)
The accompanying spouse and minor children of a J-1 exchange visitor may accept employment only with authorization by the Immigration and Naturalization Service. A request for employment authorization must be made on Form I-765, Application for Employment Authorization, with fee, as required by the Service, to the district director having jurisdiction over the J-1 exchange visitor's temporary residence in the United States. The F-2 spouse and children of an F-1 student may not accept employment. The M-2 spouse and children may not accept employment.
Form I-765
The accepted I-765 edition changed under a recent court order.
Edition Date
USCIS continues to accept the 08/28/24 edition of Form I-539 and 08/21/25 edition of Form I-765 and is not accepting the 09/15/26 edition of Forms I-539 and I-765.
Form G-1055
The general I-765 fee is $520 on paper or $470 online, although only USCIS-listed categories may file online.
Form I-765
General filing for initial, replacement, or renewal Employment Authorization Document (EAD), unless noted below. Fee determined based on how form filed. Paper Filing: $520 Online Filing: $470.
IRS Common-Law Worker Classification
Calling the arrangement freelance does not override the IRS control test.
You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done). It is the substance of the relationship, not the label, that governs the worker’s status.
IRS Source of Income—Personal Services
Services performed in Houston are U.S.-source even when the payer and account are in the UK.
Personal Services
The determining factor is where the services are performed. It doesn't matter where the contract was made, the place of payment, or the residence of the payer.
IRC 7701(b); Substantial Presence Test
This is the principal day-count test for U.S. resident-alien tax status.
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least: 31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before that.
IRS Taxation of Resident Aliens
A resident alien generally reports both U.S. and foreign income.
If you are a U.S. resident alien, you must report all interest, dividends, wages, or other compensation for services, rental property income, and other types of income on your U.S. tax return. You must report these amounts from sources within and outside the United States.
Schedule C Instructions
A resident sole proprietor reports business results on Schedule C and generally owes self-employment tax from $400 of net earnings.
Use Schedule C (Form 1040) to report income or loss from a business you operated or a profession you practiced as a sole proprietor. You must pay SE tax if you had net earnings of $400 or more as a self-employed person.
2026 Form 1040-ES
A contractor may need quarterly estimated payments; these are the 2026 threshold and published dates.
General Rule and Payment Due Dates
In most cases, you must pay estimated tax for 2026 if both of the following apply. 1. You expect to owe at least $1,000 in tax for 2026, after subtracting your withholding and refundable credits. The payment due dates are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.
U.S.-UK Social Security Agreement, Art. 4
A qualifying temporary UK employee assignment can stay under UK social-security coverage; self-employment uses a different residence rule.
Coverage and Social Security Taxes
An employee who would otherwise be covered by both countries, and who is sent by an employer in one country to work in the other country for five years or less, remains subject only to the coverage laws of the country from which the employee was sent. A person who is self-employed in the territory of one or both Parties and who ordinarily resides in the territory of one Party shall be subject only to the laws on compulsory coverage of the Party in whose territory he ordinarily resides.
HMRC P85 and SA109 departure process
HMRC uses P85 for many departures, but existing Self Assessment filers report departure through the return and SA109.
If you do not usually send a Self Assessment tax return, fill in form P85 and send it to HMRC. If you usually complete a Self Assessment tax return, tell HMRC you’re leaving through your return. Fill in a ‘residence’ section (form SA109) and send it by post.
Texas Governor—Start a Business
Texas has no general business license, but a sole proprietor using a business name may need a county assumed-name filing.
Texas does not have a general business license. Sole proprietorships and general partnerships need to file a DBA with the county clerk in each county in which the business is located.
Texas Sales and Use Tax Permit
A sales-tax permit is conditional on selling taxable goods or services and has no application fee.
You need a sales tax permit if you are an individual, partnership, corporation or other legal entity engaged in business in Texas and you sell tangible personal property in Texas, lease or rent tangible personal property in Texas, or sell taxable services in Texas. There is no fee to apply for a Texas sales and use tax permit.
31 CFR 1020.220
Federal bank-identification rules allow a non-U.S. person to be identified with a passport or certain other government ID, not only an SSN.
(a)(2)(i) and (ii)
The CIP must include procedures for opening an account that specify the identifying information that will be obtained from each customer. For a non-U.S. person, one or more of the following: A taxpayer identification number; passport number and country of issuance; alien identification card number; or number and country of issuance of any other government-issued document evidencing nationality or residence and bearing a photograph or similar safeguard.
SSA Publication 05-10096; Form SS-5
Work-authorized spouses can apply for an SSN using SSA’s process and original identity and immigration documents.
Generally, only noncitizens authorized to work in the United States by the Department of Homeland Security (DHS) can get an SSN.
Form W-7 Instructions
An ITIN is a tax number, not work authorization or a substitute SSN for someone eligible for one.
Purpose of Form
An ITIN is for federal tax purposes only. It doesn't entitle you to social security benefits and doesn't change your immigration status or your right to work in the United States.
Form 5472 Instructions
A foreign-owned single-member LLC can have a special Form 5472 filing and a severe penalty.
Foreign-Owned U.S. DE and Penalties
A foreign-owned U.S. DE is a domestic DE that is wholly owned by a foreign person. A foreign-owned U.S. DE required to file Form 5472 must file a pro forma Form 1120 with Form 5472 attached. The penalty for failure to file Form 5472 is $25,000.
FinCEN BOI Interim Final Rule
Domestic U.S. entities currently do not file FinCEN BOI reports, although other tax filings can still apply.
All entities created in the United States — including those previously known as “domestic reporting companies” — and their beneficial owners are now exempt from BOI reporting requirements.
USCIS Change of Address; Form AR-11
Most noncitizens have a ten-day USCIS address-reporting deadline.
Most noncitizens must report a change of address to USCIS within 10 days of moving within the United States or its territories.
These are the official rules as published on the cited dates; immigration, fee, tax, and filing rules change.
This is general information about official processes, not legal advice, and SettleKit is not a law firm.
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