Indeed, tech firms can get creative in how they list their H-1B applicants. One example: smaller
companies listed as having an office on these major firms’ campuses. We chose to exclude those small
companies from this list, as it wasn’t clear if those smaller companies were simply placing their direct
H-1B hire in that office, or if that visa-holder was actually subcontracting for the larger tech firm. In
some instances, the small firm may actually be a shell corporation or offshoot of the big tech company.
Similarly, some H-1B hires are listed as “dual purpose.” IBM has several hires that are listed as working
for the company proper as well as the “State of Washington” or various government agencies. IBM also
narrowly places their H-1B hires in divisions like Watson or “cloud.” We included these candidates in
our results below.
Some shady reporting shenanigans for sure.
https://insights.dice.com/2019/08/29/ibm-microsoft-oracle-h-1b/