thank you for your quick reply. But when you said I must file a return, what form are you talking about ? as I usually fill a 1120 + 5472 return every year. are there any other return to file ? 1040 NR? and are viator affiliate commissions considered as US income or not (and I m resident in brazil, there's a tax treaty)? what If I made less than 600 USD with viator last year should I still file a 1040 NR since all my other clients are foreigners (or I sell a digital marketing service to a few US clients from abroad).
thanks a lot!
