U.S. compliance for global nomads

I conducted multi-source searches and targeted URL extraction to compile authoritative, up-to-date U.S. compliance information for global nomads who own or run U.S. businesses (LLC founders and U.S. business owners).

Research steps and sources are summarized below, followed by the distilled findings you’ll need to draft the newsletter/blog content.Steps taken (research process):

Performed broad web searches across federal and state government sites, leading tax authorities, and top accounting/legal firms to capture federal tax, reporting, and multi-state compliance rules relevant to nomadic business owners. (Used search_and_extract_tool for general queries.)

Targeted extraction on key official pages (IRS FEIE, FinCEN BOI page) to confirm current law changes and filing requirements. (Used extract_engine_tool for specific URLs.)

Collected representative state-level guidance and professional summaries for nexus, sales/use tax (post-Wayfair), payroll/employment tax, and entity maintenance (LLC annual/franchise fees) covering California, New York, Texas, Florida, Delaware, Wyoming, and Nevada. (Used search_and_extract_tool to capture state-specific thresholds and employment-withholding guidance.)Summary of findings (authoritative, actionable points for US business owners/global nomads)

- Federal individual tax (U.S. persons): U.S. citizens and resident aliens are taxed on worldwide income. The Foreign Earned Income Exclusion (FEIE) allows qualifying taxpayers to exclude foreign-earned income if they meet the bona fide residence or 330-day physical presence tests; claim with Form 2555. The FEIE reduces income tax but does not reduce self-employment tax; housing exclusion/deduction and foreign tax credit interactions are important to plan. (IRS guidance)- FBAR / FATCA: U.S. persons must still report specified foreign financial accounts (FBAR, FinCEN Form 114) and FATCA filing may apply for foreign financial assets; deadlines and thresholds (e.g., aggregate $10,000 for FBAR) must be checked on FinCEN/IRS pages (cited sources used during research).- Beneficial Ownership Information (BOI) — FinCEN update: As of March 2025 FinCEN issued an interim final rule removing the BOI reporting requirement for entities created in the United States (‘‘domestic’’ reporting companies) and U.S. persons; the revised rule narrows ‘reporting company’ to certain foreign entities registered to do business in the U.S. and sets filing deadlines for those foreign reporting companies. This is a key recent change; global nomads who form U.S. entities should review FinCEN guidance to confirm whether any BOI filing or exemptions apply to their situation. (FinCEN guidance)- LLC formation and U.S. ownership points: Non-residents and foreign owners can form U.S. LLCs. Foreign-owned single-member LLCs may be treated as disregarded entities and must file Form 5472 (and other information returns) when engaging in reportable transactions; an EIN (Form SS-4, if necessary) is required to open U.S. bank accounts and file taxes. Consider entity tax classification (disregarded, partnership, C corp) and S-corp is not available for non-U.S. owners. (Accounting firm guidance)- Sales & use tax — Wayfair / economic nexus: States enforce economic nexus thresholds for remote sellers following South Dakota v. Wayfair. Typical thresholds: California $500,000 in sales, New York $500,000+ and >100 transactions, Texas and other large states often use $500,000 (varies), Florida $100,000, etc.; marketplace facilitator laws generally shift collection responsibility to platforms but sellers must monitor thresholds and register where required. (State and tax practitioner summaries)- State income tax, residency, and the “Convenience of the Employer” rule (New York): States differ. California taxes residents on worldwide income (and has doing-business thresholds and an $800 minimum franchise tax for many entities). New York’s “convenience of the employer” rule can require nonresidents to be taxed by NY if remote work is for the employee’s convenience and the employer is NY-based; this is aggressive and requires careful policy/documentation. Texas and Florida have no personal income tax but have franchise or other entity-level taxes; Delaware, Wyoming, and Nevada are popular for formation due to favorable entity rules but still have registration/annual report/franchise considerations. (State guidance and practitioner analysis)- Payroll & employment compliance for remote workers: Hiring or having even a single employee working physically in a state usually creates employment-tax obligations (withholding, state unemployment insurance, workers’ compensation). Employers must track employee locations, register in those states, withhold appropriate state income tax, and comply with local labor laws. ADP and payroll providers emphasize registration before payroll and regular employee location audits. (DOL/ADP/practitioner guidance)- Practical recordkeeping, timing, and enforcement: Keep strong contemporaneous records (days in each country/state, contracts, client location, where work performed), maintain separate business bank accounts, use registered agents and foreign qualification when necessary, file annual reports and state franchise taxes, and consider voluntary disclosure programs if you discover prior noncompliance. Use professional tax advice for FEIE vs. foreign tax credit decisions, and to model multi-state and international tax exposures.Recommended practical compliance checklist for a global nomad US business owner (high-level):1) Determine your U.S. tax status (U.S. citizen, resident, or nonresident) and whether FEIE/Bona fide residence or physical presence tests apply. File Form 2555 if claiming FEIE. 2) For foreign-owned U.S. LLCs, obtain an EIN and evaluate Form 5472 and other info returns. 3) Check FinCEN BOI guidance to verify whether your entity must file (note March 2025 interim final rule narrowing reporting).

Track days and locations carefully to allocate state-source income and withhold correctly; update employee location records quarterly.

Monitor state economic nexus thresholds for sales tax and register with revenue departments where thresholds are exceeded; confirm marketplace facilitator rules with platforms you use.

If you have or hire employees in any state, register for state payroll accounts and workers’ comp prior to payroll.

File FBAR and FATCA forms as required for foreign accounts/assets.

Keep annual state filings, registered agent info, and franchise/annual report deadlines on a compliance calendar.Next steps for drafting the newsletter/blog content

- Use the above checklist and sections (Federal tax, international reporting, BOI update, LLC formation and filings, sales tax and nexus, payroll obligations, state-specific highlights) to structure the post for U.S. business owners/LLC founders. Include concrete examples (e.g., crossing $500k CA sales, NY convenience rule scenario, FEIE 330-day test) and a final “quick checklist” download or CTA for professional consultation.Citations and verbatim excerpts used to support the summary (key sources):