What does 'trade or business within the United States' mean under IRC 864(b)? My tax advisor says this determines everything.
I'm an Australian freelance developer with a Wyoming LLC. I do all my work remotely from Melbourne but have U.S. clients who pay my LLC. My tax advisor says whether I'm engaged in a 'trade or business within the United States' under IRC 864(b) is the most important question for my tax situation. If I am, I might owe U.S. tax. If I'm not, I might owe nothing. But I can't find a clear definition of what counts. Does having a U.S. LLC automatically mean I'm in a U.S. trade or business?
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