Cryptocurrency & Digital AssetsAnswered

Where are my LLC's crypto gains sourced — and what is the US office trap I keep hearing about?

SC
stefan_c90bnew member
May 21, 2026 1,130 views 1 answer
section-865source-rulesus-officeeffectively-connected-incomecrypto

Following up on the trade-or-business debate: assume the safe-harbor question for spot crypto never gets resolved. As a nonresident owner of a disregarded US LLC, are my crypto gains US-source or foreign-source by default?

And I have seen warnings about a 'US office' exception that can flip the answer. I rent a small co-working desk in the US that I use a few weeks a year. Should I be worried?

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