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freshy70
Level 4
March 3, 2021
Question

Form 1040 NR - How to exempt schedule C income from tax due to treaty.

  • March 3, 2021
  • 12 replies
  • 50 views
I'm filing a Form 1040-NR for an Australian citizen. Their effectively connected U.S. business income is exempt from tax due to the U.S. Australia tax treaty Article 7 - they have no permanent establishment in the U.S. How to I make it so the form 1040 NR exempts the business income from tax?
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12 replies

itonewbie
itonewbie
Level 15
March 3, 2021

Sch C, F.1040NR, Article 7 of US-Australia DTA...

How is the business structured that the income should otherwise be reported on Sch C but exempt under Article 7?

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freshy70Author
Level 4
March 3, 2021

It's a single-member LLC.

itonewbie
itonewbie
Level 15
March 4, 2021

SMLLC set up in the US?  What role does that LLC play?  How was the income derived?  What activities were involved?

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