Learn how to manage taxes effectively as an E-2 visa business owner in the U.S. Get expert advice on compliance, deductions. If you are in the United States on an E-2 Treaty Investor Visa, understanding your U.S. tax obligations on foreign income is essential. Many E-2 visa holders mistakenly believe that income earned outside the U.S. is not taxable. In reality, U.S. tax law depends on your tax residency status, not your visa.