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It depends on the non-immigrant visa type being used to start the US office. For a new-office L-1A or an E-2, USCIS will want to see that you have sufficient physical space to conduct your business. This will typically mean presenting a commercial lease for office, warehouse, and/or retail space (whichever is appropriate to your type of business) with sufficient proof that the space is appropriate (size mentioned in the lease, photos of the outfitted space, etc.) An H-1B requires a work site address, and USCIS has been known to ask for the same information from newer/smaller companies in this context as well. A home office will generally not satisfy USCIS – often, the residential lease will specifically state that the space cannot be used for commercial purposes.