How is recurring subscription income taxed for my foreign-owned LLC?
I run an online membership community through my foreign-owned LLC. Members pay $29/month or $299/year for access to premium content, courses, and a private community. I'm based in Japan and the LLC is in Wyoming.
I use Stripe Billing for recurring subscriptions. My MRR (monthly recurring revenue) is about $8,500, almost all from U.S. customers.
I'm confused about when this income becomes taxable. Is it when the subscription starts? When the payment processes? When the customer accesses the content? And what happens with refunds and chargebacks — can I deduct those?
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