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Product ID: 403585EAU
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Payroll Compliance for Expats and Inpats

OnDemand Webinar (87 minutes)

Gain an understanding on how discuss compliance techniques for expats and inpats.This topic is intended to introduce and suggest solutions for the many payroll compliance issues faced by domestic and foreign employers of expats and inpats. This information will help you to identify potential opportunities and risks, and apply these to their unique expat/inpat situations. The topic will also cover federal income tax, social security tax and state tax considerations.


Thomas R. Alvarez, CPA, MBT, BGBC Partners, LLP


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