Kaka's future has been up in the air since Milan finished eighth in Serie A, with a clause in the captain's contract allowing him to leave the Italian giants if they fail to qualify for the UEFA Champions League.
A move to the United States and MLS has been mooted for some time, with Kaka reportedly close to joining incoming franchise Orlando City, though the 32-year-old midfielder recently denied he was leaving Milan at an Adidas media event in Rio.
However, Kaka appears set for a return to his boyhood club after Sao Paulo vice-president Ataide Gil Guerreiro told Sportv he had a handshake agreement with Milan and expansion club Orlando City that would allow the Brazil international to spend six months in his native country before moving to the United States ahead of the 2015 season.
"After 60 days of negotiations we have reached an agreement, but there isn't anything formal yet," Guerreiro said.
"There are steps to be taken but when it comes to values, there is an agreement between all parties involved – Milan, MLS, Orlando, Kaka and Sao Paulo.
"He will sign a contract with the MLS. Clubs can choose three designated players, Orlando choose Kaka.
"He will undergo a medical and will join Orlando, then he will be loaned to Sao Paulo for six months until December 31.
"Not only is Kaka excited, but he is also physically peaking."
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