Ataide Gil Guerreiro says the Milan star will return to the Brazilian club on loan before making a permanent switch to MLS.
Kaka only returned to the Rossoneri last summer after four years at Real Madrid, but had a clause inserted into his contract that allowed him to leave should the club fail to qualify for the Champions League.
The 32-year-old is now set to move back to his first club, Sao Paulo, but only on a short-term loan deal prior to making a permanent switch to MLS expansion side Orlando City in 2015.
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"After 60 days of negotiations we have reached an agreement, but there isn't anything formal yet," Guerreiro told Redacao SporTV. "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 chose Kaka. He will undergo a medical and will join Orlando, then he will be loaned to Sao Paulo for six months until Dec. 31. Not only is Kaka excited, but he is also physically peaking."
Kaka graduated through the Sao Paulo youth system and went on to score 23 goals in 59 games for the Brazilian club from 2001 to 2003. He then transferred to Europe for his first spell at Milan, where he spent six years — winning one Champions League title and a Scudetto.