Offshore Energy
U.S. tax and payroll compliance for offshore energy operators, contractors and crew working on the U.S. Outer Continental Shelf. Managing shadow payroll, withholding, reporting and tax filings, including taxpayer identification number applications, treaty relief and exemptions under social security agreements.
Offshore workers
Assisting individual B-1 OCS workers earning income from offshore assignments in U.S. waters. Applying workday allocation and income sourcing rules, assessing entitlement to treaty relief, and preparing and filing U.S. tax returns and eligible refund claims.
Companies & operators
Establishing and managing U.S. shadow payroll alongside existing home-country payroll systems. Each arrangement is tailored to crew composition, remuneration and benefits, with employee-specific treatment of withholding and applicable relief under social security agreements. Overseeing tax calculations, employer filings and year-end crew statements, including coordinating tax payments for operators without U.S. banking facilities.
Outer Continental Shelf crews
Coordination of crew ITIN applications through a global IRS Certifying Acceptance Agent team, aligned with onboarding, rotations and crew changes. Obtaining tax identification numbers ahead of the annual filing cycle enables eligible returns to be signed remotely and filed electronically, reducing operational demands and improving compliance.
Compliance & representation
Coordinating employer filings and individual crew returns, reconciling reported income and withholding, and addressing tax reporting and taxpayer identification issues particular to offshore assignments, including those involving B-1 OCS visa holders. Representing operators and crew directly before the IRS on withholding discrepancies, refund enquiries, employment tax examinations and substantiation of treaty and social security exemptions. Records are maintained to account for each operator’s U.S. contract history, including extended periods with no U.S. activity.
