Employee Tax Residency Reviews
Assess U.S. residency exposure, day counts, treaty positions, state residency, and filing obligations for mobile employees.
Orbiss helps companies manage the individual tax, residency, payroll, and reporting questions that come with employee transfers, temporary assignments, and U.S. mobility programs.
Assess U.S. residency exposure, day counts, treaty positions, state residency, and filing obligations for mobile employees.
Coordinate salary, bonuses, equity, allowances, reimbursements, tax equalization, and payroll reporting across jurisdictions.
Support groups of internationally mobile employees with coordinated U.S. individual tax filings and cross-border reporting.
Align employee tax outcomes with employer payroll, withholding, shadow payroll, reporting, and assignment administration.
A relocating employee can trigger more than an individual tax return. U.S. residency, state exposure, payroll withholding, equity sourcing, foreign accounts, and employer reporting may all interact.
Orbiss helps companies manage mobility as a coordinated employer program, not a collection of one-off personal tax issues.
Global mobility is not just relocation logistics. It is tax residency, payroll, compensation, reporting, and timing.
Private Client is a B2C service for individual founders, executives, investors, and high-net-worth individuals. Global Mobility is a B2B service for companies managing groups of employees who move to, from, or through the United States.
The underlying tax issues may overlap, but the service model is different: Global Mobility coordinates individual tax outcomes inside an employer-led program.
Employees may need to review U.S. tax residency, state residency, income sourcing, foreign tax credits, treaty positions, payroll withholding, equity compensation, foreign accounts, and reporting obligations.
The employer may also need to coordinate payroll, assignment policy, tax equalization, reimbursements, and reporting.
The Substantial Presence Test is a day-count formula used to determine whether a foreign individual is treated as a U.S. tax resident. It generally requires at least 31 U.S. days in the current year and 183 weighted days across the current year and two prior years.
Meeting the test can create worldwide income reporting unless an exception or treaty position applies.
They can. Frequent travel may create individual tax residency questions, state filing exposure, payroll withholding issues, or employer reporting obligations.
Companies with recurring U.S. travel should track days, compensation, work location, and treaty eligibility instead of waiting until year-end.
Equity compensation can be sourced across jurisdictions based on where services are performed during the vesting period. This can create U.S. federal, state, and foreign tax reporting issues.
Stock options, RSUs, founder equity, and liquidity events should be reviewed before an employee relocates or spends significant time in the U.S.
Orbiss does not provide immigration legal services. We coordinate the tax, payroll, and reporting side of mobility and can work alongside immigration counsel when visa or work authorization questions affect timing or assignment structure.
Employers should prepare a mobility policy, payroll process, day-count tracking, compensation framework, tax support process, equity review, state exposure analysis, and employee communication plan.
The earlier these pieces are aligned, the easier it is to avoid employee confusion and employer-level compliance gaps.
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