Confused on my TAX obligation.
Hi there, I have an LLC in Wyoming. I am a non resident, resident of Nepal (no TAX treaty with US). I am a software developer earning ~99% of my income from US clients in USD. The funds are going to my LLC bank account. I have no operations, no employee, no office in US, and I have never been to US. Now I am confused weather my earning is ECI or US sourced income. One CPA said it is ECI because I have US clients, other said since I perform my service in my home country it isn't. 1. How should I classify my income? 2. For separate reasons I want to obtain ITIN number, will that change my situation and obligation? Whats the best way forward to file taxes for LLC and also obtain the ITIN number. This might be a lot to ask, but would like to connect with like minded people to understand this better.