GTN Mobility Tax Blog

Important note on streamlined filing compliance procedures -- This article specifically discusses the streamlined foreign procedures, not the domestic procedures. To qualify for the foreign procedures, a taxpayer must meet the IRS’s non-residency requirement. For a US citizen, this means that in one of the past three years for which the original or properly extended US tax return due date has passed, they did not have a US residence and were physically present outside the US for at least 330 full days.

US citizens and permanent residents (green card holders) working outside the United States generally are still required to file annual US tax returns, and the IRS is constantly updating its technology to better locate non-filing taxpayers and bring them into compliance. However, in addition to increasing its enforcement capabilities, the IRS has also taken steps to encourage non-filers to come into compliance by waiving penalties for those taxpayers eligible to take advantage of the streamlined filing compliance procedures (streamlined procedures).

On March 25, 2025, President Trump signed Executive Order 14247 (EO 14247), titled “Modernizing Payments to and from America’s Bank Account.” This directive aims to overhaul how the federal government handles financial transactions by transitioning from paper-based payments, such as checks and money orders, to secure, efficient electronic payment methods.

While the goals of this order are centered around security, cost-efficiency, and modernization, its implementation may pose challenges for mobile employees, especially those working outside the United States or without access to the US banking infrastructure. This article outlines what EO 14247 mandates, who it affects, and the important steps mobility program stakeholders should consider as the September 30, 2025, implementation deadline approaches.

On July 4, 2025, President Trump signed into law, H.R. 1, referred to as the One Big Beautiful Bill Act (OBBBA or simply “the Act”), a sweeping overhaul of the US tax code. While OBBBA affects all US taxpayers, it is important for companies and their mobile employees to consider key areas of impact.

This article summarizes key provisions of OBBBA that impact individual taxpayers, with special emphasis on what it means for mobile employees and their employers. From updated tax brackets and deduction changes to newly introduced savings plans and remittance taxes, understanding the implications of this new law is essential for employers looking to manage cost, risk, and employee satisfaction.

Mobility professionals are navigating complex situations now more than ever – from shifting tax regulations to rising employee expectations. With global disruptions impacting budgets, planning, and talent strategies, staying ahead takes more than just keeping up; it takes the right guidance at the right time.

That’s why we’ve created your Global Mobility Passport. A collection of the ten most impactful insights, tools, and articles our team has shared so far this year. Each entry in this passport represents a key checkpoint in building a compliant, employee-focused, and strategically aligned mobility program.

Join us as we revisit these stamped destinations – each one a trusted checkpoint for teams leading the way in global mobility.

Whether you manage business travelers, short-term international employees, or remote workers, you have no doubt heard about the "183-day rule."

This commonly referenced rule is part of many international income tax treaties and generally states that an individual may be exempt from income tax in a Host country if they are present in that country for fewer than 183 days within a defined period – often a calendar year or rolling 12-month period. However, this threshold is just one of several conditions that must be met for the exemption to apply.

Globally, many tax jurisdictions expect an employer (as well as the employee) to track and report business travel outside of their Home location. However, simply applying a “183-day” threshold does not always work to ensure tax compliance. On that basis we will take a deeper dive into the impact of income tax treaties on the tax cost of business travel, short-term assignments, and remote work scenarios.

Navigating the complex landscape of US tax regulations can be daunting, especially for individuals who may have inadvertently found themselves delinquent in their tax filings. Many Americans living abroad, including "accidental Americans"—those who hold US citizenship by birth but have never lived or worked in the US—are often unaware of their obligation to file US tax returns. And this lack of awareness can lead to unfiled returns and substantial penalties.