I am a nonresident alien, looking to start a Single-Member LLC that does Web Design in the US, with no US office and performing services exclusively from my home country. My understanding is that this would be a disregarded entity, and is taxed on US-Sourced Income, which this is not (because the Source is where services are performed, as it says in Publication 519).

So what do I file? Technically I don't think I have to file anything. But then, what will the IRS think about all this money moving through? How can I let them know about my situation? Should I file 1040NR even if I owe no income tax?

1 Answer 1


If you intend to do business "outside the country", why establish an LLC "here" at all? You should establish a business in your home country if you desire business organization for sequestering liabilities or something. With or without a business organization, you will presumably be taxed for domestic income "there", wherever that is.

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