One of my partners is a non-US-resident. Our LLC is based in Delaware, and we are subject to pass-through taxation (where we declare our share of profits/losses as income).
In principle, this partner must file a
1040NR, but in looking at the instructions for the 1040NR-EZ form, I get the impression that he may be able to file this version instead.
However, I'm a bit perplexed by this passage:
Your only U.S. source income was from wages, salaries, tips, refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Note. If you had taxable interest or dividend income, you must use Form 1040NR instead of Form 1040NR-EZ.
Does profit from an LLC subject to pass-through taxation count as "wages" or "salaries" as defined in the