The H1B visa allows American companies to temporarily employ foreign workers who have the educational equivalent of a Bachelor's Degree. H-1B workers are legally required to pay taxes.
To obtain an H1B visa, you need to:
1.) Find an H1B employer (your "sponsor").
2.) Your employer files your H1B visa application with the US Immigration Bureau.
Note: Only those individuals who work in a "specialty occupation" are eligible.