International Tax IssuesAnswered

My 1040-NR has ECI from U.S. consulting through an LLC. Can I actually claim QBI as a nonresident?

AB
aaron_b8a0subscriber
March 9, 2026 2,321 views 1 answer
form-1040-nrqbieciform-8995llcinternational

I am from Singapore and file Form 1040-NR because I am still a nonresident for U.S. tax purposes. My foreign-owned LLC had about $118,000 of income that my preparer says is effectively connected with a U.S. trade or business because I performed part of the work while in the United States. I assumed the QBI deduction was only for U.S. residents filing Form 1040.

Now I am hearing that nonresidents with ECI may still use Form 8995 or 8995-A. I need to know whether that is real and, if it is, whether only the ECI portion is relevant for the QBI calculation.

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