How is affiliate marketing income taxed in my foreign-owned LLC?
I run several niche websites through my foreign-owned Wyoming LLC. My revenue comes from affiliate commissions — Amazon Associates, CJ Affiliate, ShareASale, and some direct brand partnerships. I'm from Thailand and I manage everything from Bangkok.
Total affiliate income is about $55,000/year. I receive payments through my LLC's U.S. bank account. Some affiliate networks want a W-9, others accept a W-8BEN-E.
Is this affiliate income considered ECI? What forms should I be giving to affiliate networks? And what about the state where my blog readers are located — do I have any obligations there?
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