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 end up around 110 days in the U.S. Total business profit should be about $170,000.
I keep hearing about the substantial presence test but I do not know when it becomes a real problem versus just something to monitor. My LLC filings are one thing, but my fear is accidentally becoming a U.S. tax resident personally.
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