Vanessa A
Expert Alumni

Get your taxes done using TurboTax

If you are an employee of the foreign institution, you would not be able to take the QBI deduction. 

 

If you are an independent contractor, then yes, you would be able to take the deduction.  It does not matter where the paying institution is located as long as you are performing the work from inside the US. 

 

As an independent contractor, you would qualify under the category of "any trade or business where the principal asset is the reputation or skill of one or more of its employees or owners"

 

In order to claim the full deduction, your income would also need to be less that $170,050 unless you are married filing jointly then it would be less than $340,100

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"