Thanks for getting back. To answer the questions:
(a) which country are you from ;
China
(b) are you in the USA right now or have been in the past ( years 2022, 2021 and 2020 are of interest );
I am not in USA right now. But I have been here in 2019.
(c) B-1 visa implies admittance for establishing a business -- have you and if so when;
My LLC was founded at 2021.
Follow up on `you do not to report your US sourced income on form 1040-NR`, right, if the 1099-int is sent to me directly, I wouldn't worry about filing the tax. But -- it is filed to my LLC, which is a US-based sole proprietorship entity, I wonder if I can still treat it as a personal income, and waive it as per these two exceptions in 1040NR form:
Exception 1. The interest will not be includible on line 2a of Form 1040-NR unless it is effectively connected with a trade or business. If the interest was not effectively connected with a U.S. trade or business and was U.S. source, report it on Schedule NEC (Form 1040-NR), line 2a, 2b, or 2c.
Exception 2. Do not include interest from a U.S. bank, savings and loan association, credit union, or similar institution (or from certain deposits with U.S. insurance companies) that is exempt from tax under a tax treaty or under section 871(i) because the interest is not effectively connected with a U.S. trade or business.
That being said, if I were to file the 1040NR, can I
1. Put my EIN in the "Your identifying number" section?
2. Put the $300 as a non-taxable income?
