Over-Staying In the USA – Tax and Immigration Considerations for Business and Intermittent Travellers

US Tax and Immigration considerations for business travellers who have spent more time in the US tax expected.  Has the current COVID-19 crisis messed up your US tax/immigration plans?  The current travel restrictions (and/or potentially the need to self-isolate) may have caused people to spend more time in the US than anticipated and hence may have thrown carefully prepared tax/immigration plans into disarray.

The US has a complex tax residence test which is determined by the number of days spent there. Individuals who have spent more time working outside their primary country of employment may also have created additional tax and filing obligations for both them and/or their employer. They may also have created significant immigration and legal issues

Hear from Michael Lewis about what this might mean from a US tax perspective, whether any relief is available from the IRS and whether there are any exceptions to help mitigate the tax issues.  Along with the tax implications, Charlotte Slocombe, will address the immigration rules concerning the business activities which can be undertaken with different visa’s and  impacts of over-staying, on visa status for business and intermittent travellers using the visa waiver programme, B1 and/or L1 visa’s.

Meet the Speakers

Michael Lewis, Director, Frank Hirth

Michael is a specialist US and UK personal tax adviser providing complex planning and compliance assistance to Ultra High Net worth executives. He has over 21 years of experience in this field, spent predominantly with a Big 4 firm. He is a Chartered Tax Adviser in the UK and is also licensed to practice before the Internal Revenue Service in the US (Enrolled Agent).

Michael is currently specialising in clients connected to the “Private Markets” area – businesses with a high degree of private ownership including private equity executives, owner managers and entrepreneurs. He also has many clients from within Investment Banking.

His specialties are US/UK interaction on personal income, capital and social security taxes. He also provides advice on US Estate taxes and UK Inheritance Tax and has a keen interest in the taxation in divorce cases and tax efficient charitable planning.


Charlotte Slocombe, Partner, Fragomen LLP

Charlotte has been with Fragomen since 2005. She is currently the Partner responsible for the Consular and Documents teams throughout EMEA. The teams include US attorneys, lawyers and experienced managers. The consular teams are split into 3 sub-departments, made up of a team focusing on US Consular; other consular jurisdictions (including business visas) and document services teams. Charlotte speaks English and French.




Tuesday 23rd June


2:00 PM – 3:00 PM BST

9:00 AM – 10:00 PM EDT


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