Common Issues With the One-Year Requirement
If the employee has already been working in the U.S. on L-1 status for several years, the clock on the three-year look-back period does not stop. The one year of qualifying foreign employment must fall within the three years before the original L-1 petition was filed — not before the current extension.
This is a frequently misunderstood point and has resulted in denial of L-1 extensions for beneficiaries who assumed their original qualifying year continued to count indefinitely.