Over-Staying In the USA – Tax and Immigration Considerations for Business and Intermittent Travellers

US Tax and Immigration considerations for business travellers who have spent more time in the US tax expected. Has the current COVID-19 crisis messed up your US tax/immigration plans? The current travel restrictions (and/or potentially the need to self-isolate) may have caused people to spend more time in the US than anticipated and hence may have thrown carefully prepared tax/immigration plans into disarray.

The US has a complex tax residence test which is determined by the number of days spent there. Individuals who have spent more time working outside their primary country of employment may also have created additional tax and filing obligations for both them and/or their employer. They may also have created significant immigration and legal issues

Hear from Michael Lewis about what this might mean from a US tax perspective, whether any relief is available from the IRS and whether there are any exceptions to help mitigate the tax issues. Along with the tax implications, Charlotte Slocombe, will address the immigration rules concerning the business activities which can be undertaken with different visa’s and impacts of over-staying, on visa status for business and intermittent travellers using the visa waiver programme, B1 and/or L1 visa’s.