Situation: US citizen living abroad, providing consulting services to a non-US organization that has no physical or organizational ties to the US, and the citizen has no physical office in the US. The citizen is a self-employed single proprietor utilizing Sch C. This individual is paid by the organization in US dollars to a US bank. Work product is primarily accomplished working from home while overseas but a bit is done during visits to the US. Is there any way the individual's income could considered effectively connected income in order to utilize the QBI deduction?
