Online tutoring for foreign company - does it count as income earned outside the U.S.?

[Need2Know2]

Last year, I did online tutoring (from the U.S.) as an independent contractor for someone from Vietnam.  When entering my tutoring income on Turbo Tax, there's a question "How much of your Education work took place within the United States?" Does my online tutoring work count as work done outside the U.S., and does the money earned from that NOT count toward a Qualified Business Income deduction? I feel quite sure online work done in the U.S., even if it's done for a foreign company, would NOT count as income earned outside the U.S., but I'd like to double check. Thank you!  

[ErnieS0]

Correct. All your income is U.S. source income because your business is operating from the U.S. Under 26 U.S. Code § 861(a)(3) personal services income is considered U.S.-sourced if performed in the U.S.

[Need2Know2]

Very helpful, thank you so much!