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PDF Editor FAQ

What is Wharton’s MBA profile?

The Wharton MBA class of 2020 will consist of1. 862 enrollments plus Moelis Commits (undergrad senior who are given the opportunity to join Wharton for an MBA after the regulated 2-4 years of work experience) representing 80 countries.2. 43% females and 57% males, of which 33% are international students and 33% are US students of colour.Image Source: Wharton official website

What are my taxes as a non-resident alien (Delaware LLC member) receiving fees in the US?

Sure, I can address tax issues here. A legal LLC formed in a particular US states with more than one member defaults to tax partnership for tax purposes as noted in Treasury Regulation Section 301.7701-3(b)(1)(i). For tax purposes, we are dealing here with a domestic tax partnership with foreign LLC members (foreign partners).The LLC’s activities (tax partnership) transfer to the LLC members (tax partners) for tax purposes (Section 875). Looking at the non resident foreign partners here, Section 871(b) taxes a foreign non resident person on his/her effectively connected income from a United States trade or business (“USTB”).While the internal revenue code and treasury regulations do not define a USTB directly, the courts have looked at this issues extensively over the years. Since you have a legal entity formed in a a particular state within the US and you provide digital services for US customer(s) on a regular and continuous basis, you have a USTB. However, the LLC does not have effectively connected income.As the LLC service firm operating physically from a non US location generates foreign source personal service income (Section 862(a)(3). And, foreign personal service income does not represent effectively connected income under Section 864(c)(4)(A).With no effectively connected income, the non resident LLC members have no tax liability in the US as the LLC requires both a USTB and effectively connected income as defined above in Section 871(b)In addition, the LLC does have reporting requirements in the US. As Treasury Regulation Section 1.6031(a)-1(a)(1) requires all domestic partnerships to file a partnership tax return. An exception does exist here. However, Treasury only exempts those domestic partnership with no income or deductions or credits from filing under paragraph (3)(i). A LLC domestic tax partnership generating revenue and expenses does not meet this exception. Thus, the LLC operating as a domestic partnership still files a return and reports this income in a manner which clearly shows the LLC tax partnership only has income and expense not taxed under Section 871(b). This requires unique reporting on the 1065 return Schedule K and the K-1s in order for obtaining practicable result.And, each non resident alien partner files 1040 non resident personal tax return. The non resident reports $0 taxable income but still has filing requirements. As Treasury Regulation Section 1.6012-2(b)(1)(i) clearly requires a return for any such individual conducing a USTB in the US even though the individual has no effectively connected income. In addition, the non resident files documentation with Treasury for obtaining an Individual Tax Identification Number (“ITIN”). We file this documentation with the 1040 non resident return. This documentation requires the non resident include proof of identity document(s) with the filing in order to gain the ITIN.I have completed the above tax analysis based on this unique situation using primary tax law. If the situation changes in any way, the tax results may change considerably. www.rst.tax

Which taxes rules apply for a non resident alien LLC owner for an online business?

Adding on here and starting out: your LLC represents a disregarded entity for tax purposes as covered in Treasury Regulation Section 301.7701-3(b)(1)(ii). This fact means any taxable income (if any) from your LLC goes directly on Schedule C as part of a 1040 NR return. And under Section 875 any attributes coming from your US LLC apply to you.First off, a US non resident alien gets taxed on profits from a US trade or business when you have effectively connected income to such US trade or Business “USTB”) as noted in Section 872(b). So, we first look to see if you have a US trade or business and then if you do, we look to see if you have effectively connected income. You complete services in Argentina and Section 862(a)(3) notes services get sourced where they are physically performed. So, you have foreign source income for services.The Internal Revenue Code and Treasury Regulations do not define what represents a USTB in the US though the courts have litigated the issue over the years. Qualitative analysis by the courts assumes regular and continuous activity for generating profit from sales for creating a USTB in the US. However, any personal service physically performed in the US represents a USTB as noted in Section 864(b).However, Treasury does not consider foreign source service income as effectively connected income under Section 864(c)(4)(A). So, you have no effectively connected income for services performed in Argentina. What does this mean — your USTB in Argentina does not have effectively taxable income for the personal services work you perform in Argentina for US clients. With not effectively taxable income, you face $0 tax on those services in the US as noted in Section 872(b).Then, you mentioned selling software for websites. If you mean you provide software engineering to certain clients, you are not selling software; you are providing services. And, allowing customers to access a website where you charge them say a monthly fee also represents service income. These type of transitions represent service income sourced where you provide the services same as above. And, they are not taxable in the US based on my analysis in the preceding paragraph. (Section 7701(e) supports services for cloud computing subscriptions as an example).If you actually had software sales, you could run into US source income for a allocable portion of those sales where you create the software product under Section 863(b). Though, software sales make me think of say a Microsoft Office product where you would pay $X for a disk back in the day. I mean you can actually still buy a free standing office product on Amazon, as a digital download. So, here we have a software sale. More and more today, we see not a sale but a service agreement. We have a subscription for Microsoft Office for a monthly fee, and we pay a monthly subscription fee. The former represents a software inventory sale; the latter represents service income for Microsoft.If you actually had software sales into the US, you may have a portion of each sales profit counted as US source income as noted above. Thus, you would report those allocable sales and costs on your 1040 NR return. If you look at the court cases, obtaining USTB status in the US can happen rather easily when you have US bank account, you have US source sales coming from a US entity (LLC), and you do this on a continuous basis.So, we apply the tax requirements first and then we look at any Bilateral US Home Country treaty which may mitigate the results. For example, Article 5 of the US Model Treaty would allow for no US taxation on the above possible software sales (if you have any) as your situation does not rise to the level of a permanent establishment in the US. However, the US does not have a tax treaty with Argentina so no treaty provisions apply in your case.If you only have service income you have no US taxable income. If you actually sell software, you have reportable income in the US for a portion.As a final note: from 2017 forward your LLC does have annual reporting requirement for a US LLC owned by a non resident as noted in Section 6038A(a) and corresponding Treasury Regulations. This reporting requirement is separate from any income tax reporting requirements, and they represent a major change carrying a $10,000 fine for not reporting. We complete these reports in early 2018. In addition you require an Individual Tax Identification Number as noted in Section 6109.I based this analysis on your fact situation. As we would expect any change in facts may lead to vastly different results. www.rst.tax

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