I incorporated my business in US (LLC) last year. I am a non-US citizen. Currently, the business has no revenue. I read how tax income works and that tax brackets are applied as an individual since LLC is treated as a pass-through entity for federal income tax purposes.

Suppose I make revenue this year and the income is $20.000. What is the amount I have to pay for income tax? I own 100% of the LLC.

I read somewhere that the income tax is flat at 30%, meanwhile, in other articles, I read that tax brackets are applied (I am not sure if this works only for US citizens).

  • 3
    A mistake here could be very expensive and potentially land you in legal trouble. Consult a professional rather than random people on the internet. Commented Jun 18, 2023 at 13:16
  • 2
    To clarify: It doesn't matter whether you are a US citizen or not, what matters is that you are a US tax payer living in the USA. So here's the most important question: Where do you live?
    – gnasher729
    Commented Jun 18, 2023 at 23:08
  • 1
    To clarify more: A company doesn't pay tax on income but on profit, that is income minus expenses. For employees, or owners of a small LLC, we call all the money they get "income" because they usually don't have expenses.
    – gnasher729
    Commented Jun 19, 2023 at 9:13
  • @gnasher729 that's not entirely true. California, for example, taxes LLCs on gross revenue.
    – littleadv
    Commented Jun 22, 2023 at 21:14
  • @gnasher729+ rather it matters if you are a citizen or "resident alien" as defined in IRC 7701(b); some aliens living in the US are NOT "resident", and citizens or LPRs are "resident" even if they live elsewhere. Resident aliens are taxed like citizens, with many deductions and progressive rates; non-resident aliens get few deductions, progressive rates for income from a US trade or business (which this probably is) (plus gain on real estate), and a flat rate either 30% or set by treaty for other US-source income (like stock dividends). See Pub 519. Commented Jun 23, 2023 at 2:48

1 Answer 1


In the US, unless you explicitly elected otherwise, LLC is invisible for Federal income tax. If it's a single-member LLC (i.e.: you own 100% of it) and you made no election - the revenue just flows directly to your individual tax return.

For State taxes things may be different, depending on the State where your LLC operates and derives income and/or is registered.

What income is attributed to what state, and whether any of your revenue is taxed by the US - depends on a wide range of factors including your physical location, how and where the LLC operates, your citizenship and residency status, tax treaties, etc. Talk to a CPA/EA who's familiar with your home country laws as well to determine the totality of your tax situation.

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