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I lived in Costa Rica for a few years , traveling in and out of the country . I was not an official resident . While there , I advertised for on line gambling websites . I was paid a commission and reported my income to the IRS . Last year I was very successful and made more than $ 135 , 000 on commission . The company sent money to a local Costa Rican bank . I want to declare this money to the IRS as earned income , however I fear because it was a large transaction from an on line gambling company that it is money laundering .