My foreign-owned LLC sells SaaS to overseas customers — does it qualify for the FDII deduction under Section 250?
I run a Delaware LLC (taxed as a C-corp) that sells software subscriptions to enterprise customers in Europe and Asia. About 85% of revenue is foreign customers. A friend mentioned the FDII deduction (Section 250) lets U.S. corporations deduct a chunk of foreign-derived income. I want to know whether my foreign-owned LLC qualifies and how to actually compute the benefit.
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