Private Client

Cross-border tax clarity for complex personal lives.

Orbiss helps founders, executives, investors, and high-net-worth individuals manage U.S. individual tax, residency, foreign reporting, treaty positions, and multi-country filing exposure.

Talk to a Private Client Advisor

U.S. Expat & Nonresident Filings

Individual tax returns for U.S. residents, nonresidents, dual-status taxpayers, founders, executives, and globally mobile individuals.

Residency & Treaty Planning

Review substantial presence, treaty positions, closer connection rules, foreign tax credits, and filing obligations before exposure grows.

FBAR, FATCA & Foreign Asset Reporting

Coordinate reporting for foreign accounts, investments, signature authority, and international financial assets with accuracy and discretion.

Founder, Equity & Investment Tax

Support for compensation, equity, dividends, capital gains, investment income, foreign accounts, and cross-border founder tax questions.

WHY IT MATTERS

Personal tax exposure can change before you realize it.

For internationally mobile individuals, U.S. tax status can be triggered by days spent in the country, immigration status, investment activity, business ownership, compensation, or foreign accounts.

Orbiss helps private clients understand their U.S. obligations before filings become urgent. We coordinate the details so your personal tax position reflects your actual life, income, residency, and cross-border exposure.

183

Weighted-day threshold used in the Substantial Presence Test

$10K

Foreign account threshold that can trigger FBAR reporting

$132.9K

2026 Foreign Earned Income Exclusion limit

37%

Top U.S. federal individual income tax rate for 2026

FAQ

Frequently asked questions

Moving to, investing in, or operating in the U.S. as a foreign national can create individual tax obligations that are easy to miss.

Generally, a nonresident founder living outside the U.S. does not owe U.S. individual income tax simply because they own shares in a U.S. C corporation.
The analysis changes if the founder receives U.S.-source dividends, performs work in the U.S., owns a pass-through entity, earns effectively connected income, or becomes a U.S. tax resident. The structure of the U.S. business matters.
The U.S. uses progressive federal income tax rates, with a top federal individual rate of 37% for 2026. Individuals may also owe state income tax depending on where they live, work, or establish residency.
For foreign executives, the key questions are often tax residency, income sourcing, compensation structure, equity, treaty eligibility, and whether worldwide income must be reported.
The Substantial Presence Test generally looks at physical days spent in the United States. A person meets the test if they are present at least 31 days in the current year and 183 weighted days over the current year and the two prior years.
Once someone becomes a U.S. tax resident, they may be required to report worldwide income and foreign accounts unless an exception or treaty position applies.
The FBAR, filed as FinCEN Form 114, is required when a U.S. person has a financial interest in or signature authority over foreign financial accounts whose combined value exceeds $10,000 at any point during the calendar year.
This can include personal accounts, business accounts, investment accounts, and certain foreign pension or financial accounts. Penalties can be significant, so reporting should be reviewed carefully.
For tax year 2026, the maximum Foreign Earned Income Exclusion is $132,900 per qualifying person. The exclusion applies only to qualifying earned income, not passive income such as dividends, capital gains, rental income, or investment income.
To claim it, the taxpayer must meet the eligibility rules, including the bona fide residence test or physical presence test, and file the correct U.S. forms.
A tax treaty can help determine residency, reduce withholding, or prevent double taxation in specific circumstances. But treaty benefits are not automatic.
The correct result depends on the individual’s country, visa status, days in the U.S., income type, employer, compensation structure, and whether the treaty position is properly disclosed.
Founders should review tax residency, equity ownership, compensation, dividends, capital gains, foreign accounts, investment portfolios, social security coordination, state residency, and treaty positions before moving.
Planning before relocation is usually easier than correcting filings after a residency trigger has already occurred.