Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.
The OBBBA renamed FDII as FDDEI: for tax years beginning in 2026, a U.S. C corporation deducts 33.34% of profit from sales to foreign persons for foreign use, about a 14% effective federal rate. Marketplace sales to individual buyers abroad, shipped to foreign addresses, generally qualify. LLCs and S corporations can't use it; claim it on Form 8993 and keep each order's foreign delivery record.
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On direct-to-consumer orders the buyer is the importer and Mercado Libre collects duties and import taxes at checkout. Mexico charges 33.5% on courier parcels from non-FTA countries such as China from 2026; Brazil's Remessa Conforme rate up to $50 is 0%. Stock in Full Mexico makes the import and an RFC yours. U.S. income tax still applies; exports generally carry no U.S. sales tax.
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Articles are general information, not tax or legal advice for your specific situation.
