The midfielder is in advanced talks with the new MLS outfit, who confirmed the AC Milan man would join up with the team in January if a deal is agreed
The 32-year-old only re-joined the Italian side last summer after a four-year spell at Real Madrid but has endured an unsuccessful campaign back in Serie A.
“Orlando City Soccer Club is in advanced discussions with Kaka. Pending completion of the potential player agreement, Kaka would join Orlando City SC in January 2015 prior to the club’s first season in Major League Soccer.
"The club will have no additional comment until further notice.”
Kaka recently admitted he would like to play in America if things did not work out in Italy, stating the need to discuss his options with the Milan hierarchy.
"One day, I would like to play in America," he told Corriere della Sera.
"At the end of the season, I will talk to [general manager Adriano Galliani]. Not just to speak about bonuses and money - money is not the main thing for me now, and I think that is understood.
"I want to see what his ideas are and what the club’s ideas are. If it turns out I need to move, I will choose the MLS."
It has also been reported that Kaka could be loaned to his boyhood club, Sao Paulo, before making the switch to the MLS next year.
Should he finalise his transfer to Orlando City, Kaka would become the second big name to go to America this summer following David Villa's move to New York City from La Liga champions Atletico Madrid.