I am a nonresident and spent only 40 days in the U.S. this year. Are my stock gains usually outside U.S. tax?
I live in Portugal and trade through a U.S. LLC with a normal brokerage account. I was only in the United States for about 40 days this year, and I did not run a U.S. office or anything like that. I keep seeing people say nonresident capital gains are usually not taxed by the U.S., but I also see exceptions that make the answer feel less clean.
What I want is a practical way to think about the rule. If the basic answer is yes under 183 days, I want to know what the main exceptions are so I do not turn a generally favorable rule into a sloppy assumption.
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