(Apologies to open this old discussion)

I'm filing a return (Form 1040-NR etc) for a foreigner with a US LLC with an e-commerce business.

When claiming treaty benefits under Article 7 (No permanent establishment in the US), and filing the appropriate forms to claim (Schedule OI, Form 8833), the income is included in the return as exempt income (Line 1K in the 2024 return).

Do I still need to complete Schedule C for the detailed profit and loss of the business, or is this no longer required since it's no longer effectively connected income? If I was to complete Schedule C, the amounts would flow through to the return via Schedule 1, unless it's omitted or entered as $0 which I assume would raise flags.

I have not been able to find any IRS resources that addresses this directly.

Thanks!!