If I’m staffed in the USA on an L1B visa for 3 months, but am paid by my home office abroad (e.g.) UK, do I have to pay USA taxes?

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Posting as :
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Shhhhh

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Check the substantial presence test on the IRS page

On US income, yes. And if you’ve been here long enough, then on global income. With a bunch of complexity around those statements

Maybe not federal tax as you’d be under the substantial presence test (180 days IIRC) but you may have to pay state tax for the time you’re in that state. But check. Your firm will have a team that knows this kind of thing

Surely if it’s short term assignment your employer will sort all that out with tax equalization

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