I'm an Russian citizen, living in Russia and I own a LLC in Wyoming. I am the only owner of this LLC (single member managed LLC). I use this company to accept international payments through 2checkout.com(US) and Paypal on my website. I transfer all the received money to my Payoneer account (US). I'm selling web services only through my website to all-world. I've never visited the US before—the company was formed over the internet through a registered agent. I don’t have an office in the US and real bank account.
Am I engaged in a trade or business in the United States?
Are the payments received from buyers outside the United States Effectively Connected With U.S.? Or I need to have US customers for business effectively connected with US.
Do I have to fill 1040NR form with my details only and leave the rest blank? If yes, then when?
Do I have to fill Form 5472 + Form 1120-F? If yes, then when?
Do I have to fill Schedule C form ? If yes, then when?