Working for a Foreign Company While in the United States
Organize payroll, treaty, state, permanent-establishment and immigration questions before remote work begins.
The practical answer
Organize payroll, treaty, state, permanent-establishment and immigration questions before remote work begins. Confirm the facts and evidence first, apply the relevant rule second, and document the decision and follow-through.
Decisions to organize
Use these decision points to turn the topic into verifiable actions.
- Identify employer location and control
- Track physical workdays and state presence
- Coordinate payroll registration and foreign tax credits
Evidence checklist
- Signed contracts, invoices, bank and payroll records
- Contemporaneous notes showing business purpose and dates
Forms and deadlines
- Review the relevant federal and state filing instructions for the tax year
- Retain source documents with the filed return workpapers
Issues to flag for review
- Treating ownership as permission to work
- Using a sole proprietorship where separation is required
- Missing foreign-account or information-return obligations
- Giving tax advice that substitutes for immigration counsel
Frequently asked questions
What should I review before acting?
Organize payroll, treaty, state, permanent-establishment and immigration questions before remote work begins.
When should professional review be added?
Add review when facts, forms, deadlines, elections, or consequences remain uncertain.
Sources and important note
General educational material based on the official sources below. Confirm tax-year facts and your individual circumstances before filing or acting.
Turn the guide into a plan.
Bring the records, questions, and deadlines that apply.