US Tax: Does a non-US-resident, non-US-citizen individual which works in a foreign country and provides an intangible service to a compan…

Answer by Wray Rives:

Just having a US bank account and receiving payments into that account does not alone subject you to US taxation.

US citizens and residents are subject to taxation on worldwide income; however, non-US residents are only subject to US tax on income that is considered US source income.  Providing services from outside the US is not considered US source income and therefore would not be taxable to a non-US resident.

US Tax: Does a non-US-resident, non-US-citizen individual which works in a foreign country and provides an intangible service to a compan…