I am a perpetual traveler with a U.S. LLC and my original home country has a strict days test (and nothing else) to determine tax residency.
Does anyone know whether the fields 1n ("Country(ies) under whose laws the reporting corporation files an income tax return as a resident") and 4e ("Country(ies) under whose laws the direct 25% foreign shareholder files an income tax return as a resident") in Form 5472 can be left blank in this case?
Does anyone know whether the fields 1n ("Country(ies) under whose laws the reporting corporation files an income tax return as a resident") and 4e ("Country(ies) under whose laws the direct 25% foreign shareholder files an income tax return as a resident") in Form 5472 can be left blank in this case?