Payroll Compliance for Expats and Inpats

Agenda

Payroll Compliance for Expats

• 4 Common Ways to Structure an Expats Overseas Assignment
• Make the Expat an Employee of a Foreign Employer
• Keep the Expat an Employee of the U.S. Employer and Second to Foreign Employer
• Dual Employment of the Expat Between the U.S. and Foreign Employer
• Organize a Special Services Company in the U.S. and Make the Expat an Employee of the Special Services Company Which Then Seconds to the Foreign Employer
• Elements of a Foreign Assignment Compensation Package
• U.S. and Foreign Benefit Plan Considerations for the Expat
• Totalization Agreements and Social Security
• Avoiding Double Taxation for the Expat
• Tax Equalization Agreements and the Gross-up
• Tax Treaties
• Foreign Tax Credit
• State Tax Considerations for the Expat

Payroll Compliance for Inpats

• Same 4 Structure Options as for Expats Above
• Get the Inpat Papered the Right Way
• Get the Proper Visa or U.S. Payroll Can Be Difficult
• Social Security Numbers and Visas
• Payroll Without Social Security Numbers the Problem of Notices From the Social Security Administration
• The ITIN Process and Challenges - the IRS Austin ITIN Office
• Resident vs. NonResident and Tax Treaties
• FBAR and Form 8938 - a $10,000 Consideration
• Spouses and Children and Requirements to Claim Benefits From
• The Form W-4 and the Inpat
• Shadow Payroll

Credits

Faculty

Thomas R. Alvarez, CPA, MBT

BGBC Partners, LLP

• Senior tax manager with BGBC Partners, LLP and serves as the international and domestic adviser for the firm
• Has worked with high-profile, high net-worth entertainment individuals, Fortune 500 manufacturing, retailing and distribution companies, ex-patriates, foreign trusts, estate issues with foreign considerations, and sophisticated business clients with extensive international tax issues requiring frequent travel to foreign countries to instruct and update subsidiaries and local tax personnel on United States tax laws
• Before joining BGBC Partners, spent several years as a senior tax manager in the Los Angeles office of a Big 4 accounting firm, served as a tax director for an international conglomerate, a senior tax advisor for a multinational Fortune 100 company
• Experience representing his clients before the IRS and state and local taxing authorities and has frequently spoken on tax panels for various industry groups, and often serves as a lecturer for various continuing professional educational courses for accountants and attorneys
• Has been published in leading tax journals
• M.A. degree in business taxation, University of Southern California; B.S. degree, California State University, Sacramento