United States

Managing your short-term international travelers


Short-term cross-border business travelers often trigger unexpected tax reporting obligations, for themselves and their employers. These travelers are generally employees who work in another tax jurisdiction for a short period of time while maintaining tax residency in their home country. There are a variety of areas to consider when sending employees abroad on short-term assignments including:


Host countries have various tax reporting requirements and obligations which can cause significant administrative and tax burdens on the company, who may be unaware of their exposure to penalties and other regulatory risks.

We recommend employers and individuals take time to become aware of potential tax implications associated with working in another country and plan appropriately.

For companies sending employees to the U.S. on short-term assignments, the following white paper for provides general guidance to multinational organizations sending employees over.

In addition, if you are sending employees to other jurisdictions outside the United States, the following country specific guides have been developed to provide you, and your employees, with baseline information and insights before they arrive.

Mainland China Short-Term Business Traveler Guide

As with all tax related advice, these guides should not replace professional tax advice. Before taking any action, we recommend contacting RSM or your tax professional for further guidance.


How can we help you with international tax concerns?