Real Tax Questions, Expert Answers
Get answers to your foreign-owned LLC tax questions from ForeignLLCTax. Every answer includes IRS source citations and step-by-step guidance.
My affiliate programs are all U.S. companies, but I do the marketing from Mexico. Is the income automatically U.S.-source?
I run SEO and email campaigns from Mexico through a Wyoming LLC and earn commissions from several U.S. affiliate programs. Annual revenue is about $74,000. Some people say because the merchants are Am...
I have Amazon Associates, ShareASale, and direct SaaS referral programs. Should they all be booked the same way?
I am in Brazil and use a Delaware LLC for affiliate marketing. Revenue is about $92,000 this year, split across Amazon Associates, ShareASale, and two direct SaaS referral programs. One network asked ...
Amazon says it may withhold 30% unless I submit tax info. Does my LLC change that?
I am based in India and earn affiliate income through Amazon Associates using a Delaware LLC. The program says non-U.S. associates may face up to 30% withholding unless they provide tax information. C...
I am in Israel and built the LLC for a startup. When does the treaty matter versus just keeping the file investor-clean?
I run a Delaware LLC from Tel Aviv for a small AI tooling startup. So far the company mostly needs a clean cap table, clean banking, and clear ownership docs, which makes it feel like a startup admin ...
If I work from the U.S. for a few months as a nomad, does that create a problem even if I stay under the day-count limit?
I am an Australian digital nomad with a Wyoming LLC and I may spend about 100 days in the U.S. this year while still working full time online for my business. I know that may be below some residency t...
Can my LLC get a U.S. tax residency certificate even though I personally live abroad?
I am a UK founder with a Delaware LLC and I live outside the U.S. full time. A foreign bank and one local tax advisor mentioned a U.S. tax residency certificate, and now I am trying to understand whet...
My accountant mentioned a treaty tie-breaker. Does that mean I automatically avoid U.S. residency if I am still tax resident in Canada?
I am a Canadian founder with a Delaware LLC and spend a lot of time in the U.S. for networking and customer meetings. I may end up meeting the substantial presence test this year. My Canadian accounta...
If I exceed the substantial presence formula but stay under 183 days this year, can the closer connection exception save me?
I am a consultant living mostly in Thailand with a Wyoming LLC. My U.S. day count will probably be around 145 this year, but when I add the prior-year weighted days it looks like I may meet the substa...
I live in Portugal most of the year but spend a few months in the U.S. with my SaaS LLC. When does residency become the real issue?
I am a digital nomad with a Delaware single-member LLC and usually spend most of the year in Portugal, but I also spend a few months in the U.S. visiting friends and working remotely. This year I may ...
I live in Nigeria and serve U.S. clients. Without a treaty, what should I focus on first?
I own a U.S. LLC from Lagos and do consulting for U.S. startups. There is no U.S. office or staff, but I know Nigeria is not usually listed as a treaty country with the U.S. That makes me feel like I ...
I live in the Philippines and do all the work there. Is that the kind of fact pattern the treaty actually helps with?
I use a Delaware LLC for design and editing services, but all the work is done from Manila. No U.S. staff, no U.S. office, and no inventory. Most of my clients are in the U.S., which is what creates t...
A California warehouse will store my bestsellers. Is that enough to make my LLC's income effectively connected?
I am based in Pakistan and use a Delaware LLC for an ecommerce brand that started as pure dropshipping. A 3PL in California now wants to store our top products for faster delivery. Annual revenue is a...
My supplier ships from China to U.S. customers. How do I know whether my LLC is the importer of record?
I am in Vietnam and run a dropshipping store through a Wyoming LLC. Orders are about $9,000 to $12,000 a month and the supplier in Shenzhen handles almost all shipping logistics. Sometimes they say du...
I am in Singapore. Why is everyone telling me there is no treaty path for the LLC?
I run a Delaware LLC from Singapore for software consulting and digital products. Because Singapore is such a major business hub, I honestly assumed there would be some broad treaty path with the U.S....
My 3PL wants to store inventory in New Jersey. Does that create a U.S. income tax problem, not just sales tax?
I am based in Colombia and sell home goods through a Delaware LLC. Right now I ship from abroad, but a U.S. 3PL offered to store inventory in New Jersey so delivery times would improve. Sales are abou...
I am in Mexico and assumed the treaty meant the LLC filing would be light. Why am I still hearing about Form 5472?
I live in Monterrey and own a Wyoming LLC for remote product design services. Almost all work is done in Mexico, and I originally thought the U.S.-Mexico treaty meant the annual U.S. compliance would ...
Amazon collects tax on marketplace orders, but what about my Shopify site orders fulfilled with Amazon?
I am based in Mexico and run a U.S. LLC for a small supplement brand. Most sales are on Amazon, but I also have a Shopify store and use Amazon's fulfillment network to ship some direct website orders....
I set up the U.S. LLC because I thought it would lower withholding. Why did nothing change?
I am in Brazil and moved my online business into a U.S. LLC this year because I thought U.S. platforms would treat me better once I was using a U.S. entity. Instead, the withholding and documentation ...
Amazon collects tax on my FBA orders. Why are people still telling me to review state nexus?
I am in India and use a Delaware LLC for an Amazon FBA private-label business. Revenue is around $260,000. Amazon shows marketplace tax collection on many orders, so I assumed the sales tax issue was ...
Shopify says I may have tax liability in some states. As a Hong Kong seller, do I register right away?
I run a Shopify store from Hong Kong through a Delaware single-member LLC. Annual revenue is around $180,000 and about 80% of customers are in the U.S. Shopify Tax is showing potential liability in a ...
I am in Brazil and getting 30% U.S. withholding. Is that mainly because there is no treaty?
I use a U.S. LLC for digital licensing and ad revenue. One platform withheld at the full 30% rate and my preparer said Brazil does not have the same treaty path other countries use. I had assumed the ...
I spent six weeks in California while still billing my U.S. clients through my LLC. Is that enough to trigger a U.S. filing issue?
I am a freelance software architect based in Singapore with a Wyoming LLC. I normally work remotely, but this year I stayed in California for six weeks and continued doing billable work for two U.S. c...
I am in Korea and one network pays my LLC while another still pays me personally. Can I still rely on the treaty cleanly?
I have a U.S. LLC for a creator business and live in Seoul. One ad network onboarded the LLC properly with the EIN, but an older platform still pays me personally because I never updated the profile. ...
I am in Canada and keep hearing that the treaty works differently for LLCs. Is that real or just accountant jargon?
I own a Wyoming LLC from Ontario and use it for software consulting. My cross-border accountant keeps mentioning the Canada-U.S. treaty protocol and saying that LLC income is one of the places where d...
I fly to the U.S. a few times a year for client workshops. Does that change my consulting tax situation?
I am a UX consultant in London using a Delaware LLC. Most of my work is remote, but one American client pays me around $110,000 a year and asks me to come to New York three or four times a year for wo...
I code from India for a U.S. client through my LLC. Is that normally just Form 5472, or could it be ECI too?
I am a freelance developer in Pune and use a Wyoming LLC for a direct contract with one U.S. startup. Revenue is about $88,000 this year. I do all coding and meetings from India and have not been to t...
I live in India, work entirely from India, and sell to U.S. clients. Is Form 8833 something I should expect?
I have a U.S. LLC and do consulting from Mumbai for U.S. clients. No employees, no U.S. office, and no U.S. travel this year. My preparer mentioned that if we rely on the treaty to support a no-U.S.-t...
What is Beneficial Ownership Information (BOI) reporting and does my foreign-owned LLC need to file?
I keep seeing emails and ads about 'BOI reporting' and 'Corporate Transparency Act' filing requirements. I own a single-member LLC in Wyoming as a non-resident from Japan. My LLC was formed in 2024. D...
I am in China and thought the treaty meant my Delaware LLC would not need Form 5472. Was that a bad assumption?
I own a Delaware single-member LLC from Shenzhen and use it for software subscriptions sold mostly outside the U.S. I read about the U.S.-China tax treaty and somehow let myself believe that if the tr...
A U.S. client sent my foreign-owned LLC a 1099-NEC. Should I be worried it was reported wrong?
I am a consultant in Germany and bill one U.S. software client directly through a Delaware LLC. I do all work from Berlin and annual revenue from that client is about $64,000. They just sent a Form 10...
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