@TaxfunGlad you had it figured out.  You may like to check again whether that's a Sch C activity.  The entity classification rules for foreign entity are very different from those for domestic ones.  More often than not, foreign entities are not disregarded.  And that would mean a very different tax regime and additional filing requirements in relation to the foreign entity.  Expats are generally not familiar with these rules and would simply tell you they are self-employed.  Getting these wrong can have very serious repercussions.