Question $10$

FORco is a company incorporated in foreign country F$.$ Due to high demand for FORco$$s programming services in the US$,$ FORco sends its best programmer, a citizen of country F$,$ to perform such services for some of FORco$$s most important US clients. FORco does not have an office in the US$.$ The programmer works from the clients$$ offices. The programmer is in the US for $3$ weeks and gets paid $$25,000$ by FORco for the $3$ weeks of work. Is FORco conducting a U$.$S$.$ trade or business subject to US taxation?

a$.$ Yes, if Country F has a treaty with the US$.$

b$.$ No$,$ if Country F has a treaty with the US$.$

c$.$ The employee does not meet the De Minimis rule under a treaty, and therefore, the income is subject to US tax.

d$.$ FORco is conducting a trade or business in the U$.$S$.$ independently of whether there is a treaty or not.