Foreign executives, employees, and self-employed individuals visiting the U.S. and any of the states for business reasons need to be vigilant about tracking and documenting their travel. The period during which they are present in the U.S. can expose the foreign individual to U.S. federal and state income taxation.

The duration of their presence can also affect how, and to what extent, they are subject to tax. Proper planning can mitigate U.S. tax exposure and costs to the individuals.

Nonresident aliens will generally have a U.S. income tax filing obligation if they perform services in the United States and earn at least $3,000 in connection with the performance of these services.

Read more on international business travel and U.S. tax net in our article: "Short-term Business Travelers & the U.S. Tax Net - Caution".