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Foreign company invoicing US company for consultancy services

Asked Jan 25, 2011, 01:06 PM — 1 Answer
Hi,

I have a foreign company (Norwegian) that will invoice a US company (California based) for consultancy services. I will sometime perform my job from their office in the US and sometimes from my own office in Norway.

Do I need to pay taxes (either federal or state) in the US?

Thanks

1 Answer
AtlantaTaxExpert's Avatar
AtlantaTaxExpert Posts: 19,866, Reputation: 3723
Senior Tax Expert
 
#2

Jan 29, 2011, 10:21 PM


Probably not. You would have to spend enough time in the United States to meet the Substantial Presence Test for the income to be subject to U.S. Income taxes.
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