I have a U.S. LLC but I do all consulting work from Spain. Does that income count for QBI if it is not ECI?
I am a Spanish consultant with a Wyoming LLC. The company earns around $86,000 a year from mostly U.S. clients, but I do all of the actual work from Madrid and do not travel to the United States. My preparer says the income may not be effectively connected with a U.S. trade or business, which surprised me because the clients are in the United States and the entity is American.
I am now trying to understand the QBI consequence. If the income is not ECI, does that also mean it is not QBI for a Form 1040-NR calculation even though the invoices were issued through a U.S. LLC?
Related Questions
My 1040-NR has ECI from U.S. consulting through an LLC. Can I actually claim QBI as a nonresident?
I am from Singapore and file Form 1040-NR because I am still a nonresident for U.S. tax purposes. My foreign-owned LLC had about $118,000 of income that my preparer says is effectively connected with ...
If we elect to treat my nonresident spouse as a resident, do we get the standard deduction automatically?
I am a U.S. resident married to a nonresident spouse in Spain. We are considering the resident-spouse joint-return election because our U.S. income is about $132,000 and my spouse only has around $18,...
All the work was done from Colombia for a U.S. client. Should I still worry about U.S. source service income?
I am a remote consultant in Colombia and the client is in California. Payment goes into a U.S. LLC bank account, so the setup feels very American operationally, but the actual work was done from my ho...
My old U.S. business shut down last year, but the new return still shows a QBI loss carryforward. Is that possible?
I am from India and had a U.S.-connected business that generated a loss in one year, then shut down. In 2026 I have a different business activity and my preparer says the old QBI loss still has to be ...
My wife is a U.S. resident and I am still a nonresident in the UK. Can we really file one joint return if I was never a U.S. resident this year?
I am a UK founder with a Delaware LLC and around $96,000 of foreign consulting income. My wife lives and works in New York and files as a U.S. resident. I stayed nonresident for U.S. tax purposes all ...
I have no U.S. wages, only ECI on 1040-NR. Is my first estimated tax payment really not due until June 15?
I am from South Africa and file Form 1040-NR because of U.S.-connected business activity. I have no W-2 wages and no withholding at all. The business only pays contractors and collects service revenue...
My clients are abroad but my LLC is in the U.S. Does that automatically make the income foreign-source?
I use a U.S. LLC from Thailand for design retainers and online workshops. Most of my clients are outside the U.S., so I assumed the income must be foreign-source. Then I learned that service income ma...
I entered on a business-visitor trip for meetings, but I ended up helping with implementation too. How should I document that?
I came to the U.S. mainly for customer meetings and product demos, but once I was there the client asked for implementation help and I spent part of two days doing more substantive work than planned. ...
I sold a small U.S. business on a note while living abroad. Does Form 6252 still work if I am a foreign seller and the deal included goodwill, equipment, and inventory?
I am based in Germany and sold a U.S. e-commerce business for about $310,000. The buyer paid $60,000 at closing and signed a three-year note for the rest. The deal included brand goodwill, a customer ...
I spent 18 days in the U.S. helping launch a client project. Does the 90-day and $3,000 exception help me?
I am a consultant from the Czech Republic and came to the U.S. for 18 days to help a client launch a project. The compensation connected to those U.S. days was not huge, but it was real, and now I am ...
Have a similar question?
ForeignLLCTax members get expert answers with IRS citations. One CPA consultation costs $200+. Full access is $9.99/month.
Become a Member — $9.99/moDisclaimer: All content on ForeignLLCTax.com is created by a tax professional and is provided for general educational and informational purposes only. It does not constitute tax, legal, or accounting advice, and should not be relied upon as such. Every tax situation is different — for advice specific to your circumstances, please consult a licensed CPA, Enrolled Agent, or tax attorney. By using this website, purchasing a subscription, or accessing any tools or services, you acknowledge that no client-professional relationship is established between you and ForeignLLCTax.com or its operators. This website is not affiliated with the IRS.
