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Generally, legal fees and immigration fees in connection with the adjustment of status (green card) are personal expenses and are not tax-deductible. A probable exception would be an E-1/E-2 or EB-5 visa, where costs of obtaining visa could be expensed to the business entity.
This is because these costs are regarded as capital costs and are therefore not tax deductible. Where the travel overseas relates to servicing existing customers or product lines the cost will be tax deductible. There are two possible ways in which these travel costs can be claimed as a tax deduction. The first is to claim all costs as a business expense with the relevant substantiation documentation.