How do I identify the 'US customer subset' of my Stripe transactions for a defensive ECI filing?
I've decided to do a defensive ECI filing with a small voluntary amount on 1040-NR. My question is methodological — Stripe shows me a lot of customer data, but which fields actually justify treating a sale as US-sourced ECI? Card issuing country? Billing address? IP geolocation? Shipping address? I want my methodology to be defensible if asked, but also not so narrow that I'm being artificially low.
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