diff --git a/src/Entity/RemoteFile.php b/src/Entity/RemoteFile.php
index 720ca78..026bee8 100644
--- a/src/Entity/RemoteFile.php
+++ b/src/Entity/RemoteFile.php
@@ -33,4 +33,11 @@ class RemoteFile extends File {
     return parent::create(['uri' => $id]);
   }
 
+  /**
+   * {@inheritdoc}
+   */
+  public function id() {
+    return $this->getFileUri();
+  }
+
 }
diff --git a/src/Plugin/Field/FieldType/FileUrlFieldItemList.php b/src/Plugin/Field/FieldType/FileUrlFieldItemList.php
index 8c7d066..5427f3d 100644
--- a/src/Plugin/Field/FieldType/FileUrlFieldItemList.php
+++ b/src/Plugin/Field/FieldType/FileUrlFieldItemList.php
@@ -120,9 +120,7 @@ class FileUrlFieldItemList extends EntityReferenceFieldItemList {
     foreach ($this->list as $delta => $item) {
       if ($item->target_id !== NULL) {
         $file = $file_handler::urlToFile($item->target_id);
-        if (!$file_handler->isRemote($file)) {
-          $target_entities[$delta] = $file;
-        }
+        $target_entities[$delta] = $file;
       }
       elseif ($item->hasNewEntity()) {
         $target_entities[$delta] = $item->entity;
diff --git a/tests/src/Kernel/FileUrlFieldItemListTest.php b/tests/src/Kernel/FileUrlFieldItemListTest.php
new file mode 100644
index 0000000..147eda7
--- /dev/null
+++ b/tests/src/Kernel/FileUrlFieldItemListTest.php
@@ -0,0 +1,161 @@
+<?php
+
+namespace Drupal\Tests\file_url\Kernel;
+
+use Drupal\Component\Utility\Unicode;
+use Drupal\Core\Entity\EntityInterface;
+use Drupal\Core\Field\FieldStorageDefinitionInterface;
+use Drupal\entity_test\Entity\EntityTest;
+use Drupal\field\Entity\FieldConfig;
+use Drupal\field\Entity\FieldStorageConfig;
+use Drupal\file\Entity\File;
+use Drupal\file\FileInterface;
+use Drupal\file_url\Entity\RemoteFile;
+use Drupal\file_url\Plugin\Field\FieldType\FileUrlFieldItemList;
+use Drupal\node\Entity\NodeType;
+use Drupal\Tests\field\Kernel\FieldKernelTestBase;
+
+/**
+ * Tests the overridden field item list.
+ *
+ * @group file_url
+ * @coversDefaultClass \Drupal\file_url\Plugin\Field\FieldType\FileUrlFieldItemList
+ */
+class FileUrlFieldItemListTest extends FieldKernelTestBase {
+
+  /**
+   * {@inheritdoc}
+   */
+  public static $modules = ['file', 'file_url'];
+
+  /**
+   * The entity type manager.
+   *
+   * @var \Drupal\Core\Entity\EntityTypeManagerInterface
+   */
+  protected $entityTypeManager;
+
+  /**
+   * A local test file entity.
+   *
+   * @var \Drupal\file\FileInterface
+   */
+  protected $localFile;
+
+  /**
+   * A remote test file entity.
+   *
+   * @var \Drupal\file\FileInterface
+   */
+  protected $remoteFile;
+
+  /**
+   * Directory where the sample files are stored.
+   *
+   * @var string
+   */
+  protected $directory;
+
+  /**
+   * {@inheritdoc}
+   */
+  public function setUp() {
+    parent::setUp();
+
+    $this->entityTypeManager = $this->container->get('entity_type.manager');
+
+    $this->installEntitySchema('file');
+    $this->installSchema('file', ['file_usage']);
+
+    FieldStorageConfig::create([
+      'field_name' => 'file_url_test',
+      'entity_type' => 'entity_test',
+      'type' => 'file_url',
+      'cardinality' => FieldStorageDefinitionInterface::CARDINALITY_UNLIMITED,
+    ])->save();
+    $this->directory = $this->getRandomGenerator()->name(8);
+    FieldConfig::create([
+      'entity_type' => 'entity_test',
+      'field_name' => 'file_url_test',
+      'bundle' => 'entity_test',
+      'settings' => ['file_directory' => $this->directory],
+    ])->save();
+
+    // Create a local test file.
+    file_put_contents('public://example.txt', $this->randomMachineName());
+    $this->localFile = File::create(['uri' => 'public://example.txt']);
+    $this->localFile->save();
+
+    // Create a remote test file.
+    $this->remoteFile = RemoteFile::create(['uri' => $this->getRandomUrl()]);
+    $this->remoteFile->save();
+  }
+
+  /**
+   * Tests the retrieval of referenced files.
+   *
+   * @covers ::referencedEntities
+   */
+  public function testReferencedEntities() {
+    // Create a test entity.
+    $entity = EntityTest::create();
+
+    // Check that the test file field has our overridden field item list.
+    if (!$entity->file_url_test instanceof FileUrlFieldItemList) {
+      $this->fail('A freshly created File Url field has the correct item list class.');
+    }
+    // Populate the file field with references to both a local and a remote
+    // file.
+    $entity->file_url_test->setValue([
+      0 => ['target_id' => $this->localFile->id()],
+      1 => ['target_id' => $this->remoteFile->id()],
+    ]);
+    $entity->name->value = $this->randomMachineName();
+    $entity->save();
+
+    $reloaded_entity = $this->reloadEntity($entity);
+
+    // Check that the file field still has our overridden field item list after
+    // loading it from the database.
+    if (!$entity->file_url_test instanceof FileUrlFieldItemList) {
+      $this->fail('A freshly created File Url field has the correct item list class.');
+    }
+
+    // Check that both the local and the remote file references are returned.
+    $referenced_entities = $reloaded_entity->file_url_test->referencedEntities();
+
+    $this->assertTrue(!empty($referenced_entities[0]));
+    $this->assertEquals('Drupal\file\Entity\File', get_class($referenced_entities[0]));
+    $this->assertEquals($this->localFile->id(), $referenced_entities[0]->id());
+
+    $this->assertTrue(!empty($referenced_entities[1]));
+    $this->assertEquals('Drupal\file_url\Entity\RemoteFile', get_class($referenced_entities[1]));
+    $this->assertEquals($this->remoteFile->id(), $referenced_entities[1]->id());
+  }
+
+  /**
+   * Returns a random URL.
+   *
+   * @return string
+   *   The random URL.
+   */
+  protected function getRandomUrl() {
+    return 'http://example.com/' . $this->randomMachineName();
+  }
+
+  /**
+   * Reloads the given entity from the storage and returns it.
+   *
+   * @param \Drupal\Core\Entity\EntityInterface $entity
+   *   The entity to be reloaded.
+   *
+   * @return \Drupal\Core\Entity\EntityInterface
+   *   The reloaded entity.
+   */
+  protected function reloadEntity(EntityInterface $entity) {
+    $controller = $this->entityTypeManager->getStorage($entity->getEntityTypeId());
+    $controller->resetCache([$entity->id()]);
+    return $controller->load($entity->id());
+  }
+
+}