I'm a US citizen, and am scheduled to arrive in NZ (as a permanent resident) in a few weeks.
I'll be continuing to work for my US-based company as a self-employed contractor (not an employee).
The US tax treaty page ( http://www.irs.gov/publications/p901/ar02.html ) says the following:
"Income that residents of New Zealand receive for performing personal
services as independent contractors or self-employed individuals
(independent personal services) in the United States in any tax year
is exempt from U.S. income tax if the residents:
* Are present in the United States for no more than 183 days during
any consecutive 12-month period, and
* Do not have a fixed base regularly available to them in the United
States for performing the services."
Does this mean that I won't have to pay any US income taxes? Will I only need to pay NZ taxes?
Also, I'm thinking about setting up an LLC (limited liability company) either in the US or NZ. How would that affect my US income tax?
Thanks!