View Full Version : sole proprietorship in foreign country

08-27-2018, 12:50 AM
A US citizen living in a foreign country, when he performs services, or sells things by himself, without opening a company, individually, does he also need to file form 8858?

The income will be reported in Schedule C, and foreign tax credit or income exclusion can be taken of course. My question is not those. I ask specifically about form 8858 only, if it is required.

In the foreign country I am at, when you want to perform services as individual, they assign you a personal tax ID number, and it is automatically equal to a sole proprietorship, but there is not a corporation formed or no corporation tax, and your liability is unlimited, just like sole proprietorship in the US.

05-17-2019, 04:13 PM
Yes, a form 8858 appears that it should be filed. For self help, see IRS instructions to form 8858 and regulations https://www.law.cornell.edu/cfr/text/26/1.989(a)-1

05-19-2019, 09:10 PM
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