Hello
I m a foreigner, non US resident, and single member owner of a US LLC (DEL). I sell digital marketing services online worldwide. I dont have a physical presence in the US and my services are exclusively online.
I ve made commissions with Viator US affiliate marketing program last year, by posting links to resell tours, on my blogs. I think they are supposed to provide a 1099 report but did not get it as they want me to fill a w9 form which I think does not apply to foreigners.
I m aware I must fill the form 1120 + 5472 for April tax returns, but I m not sure If I need to also fill a form 1140 NR, and if my affiliate marketing commissions are considered as US source of income or not ?
I also have very few US based customers for my online marketing and travel marketing services (delivered outside of the US). its small amounts too. is this considered US source of income too that I must declare ?
I would not like to receive a penalty for not filling a form I must fill. some accountants told me I must fill 1140 NR and some others told me not to! So confusing.
Thank you for your help!
Nick
