No. Actual physical work locations matter. U.S. days do not count toward the foreign year.
Preserve the travel record
Do not use payroll location as a substitute for where the person actually was.
The foreign qualifying employment normally must last one uninterrupted year inside the applicable three-year period, and the US role must use knowledge that is special or advanced in relation to the organization’s products, services, research, equipment, techniques, management, or procedures. L-1B preparation should identify the actual special or advanced knowledge and proposed duties, while separately examining the legal companies and employment history. L-1B still requires company-specific special or advanced knowledge, one continuous qualifying year of employment abroad within the preceding three years, a qualifying organizational relationship, and ongoing business abroad plus either U.S. business or compliance with the initial new-office requirements. General technical skill, a hard-to-fill position, or a claim that the employee is difficult to replace does not, without more, meet the applicable standard, and the qualifying foreign employment and corporate relationship remain separate requirements that still need their own evidence.
- USCIS — L classification documentation and evidence
- Department of State — 9 FAM 402.12
- 8 USC 1184 — specialized knowledge definition
- USCIS — employment authorization for certain spouses
- ICE — nonimmigrant classes that may study
- USCIS — fee schedule
- Official regulatory L foreign-capacity and new-office standards