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I'm an Egyptian citizen, living in Egypt 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 stripe.com and Paypal on my website. I'm selling web design services only through my website. I've never visited the US before—the company was formed over the internet through a registered agent.

I was told that my LLC is a disregarded entity and there will be no federal taxes on my LLC but I'm supposed to file 1040NR form every year. I'm supposed to send the form from my country by regular mail after filling it to the IRS address in Austin, Texas.

My question is: will I fill 1040NR form with my details only and leave the rest blank? Do I have to fill schedule C form ? How can I correctly fill this forms for my LLC with no Income Effectively Connected With U.S. ?

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    Did you end up filing one?
    – Manny
    Feb 1, 2019 at 7:17

2 Answers 2

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Years passed since I posted this question. I need to clarify that foreign non-resident owner of US LLC don't need to file 1040NR unless you have Effectively Connected Income (ECI).

So to simplify this information if you are selling only software or offering services from your home country outside the USA and you don't have employees or physical goods stored in warehouses in the USA then you don't need to file 1040NR at all you just file 1120 + 5472.

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    Worth mentioning that the 1120 (only name, address, and parts B and E) is a relatively new requirement.
    – littleadv
    Feb 23 at 22:15
  • @littleadv Also “Foreign-owned U.S. DE” should be written across the top of the Form 1120 and of course it should be signed too. Feb 24 at 4:28
  • You might want to edit that into the answer
    – littleadv
    Feb 24 at 6:03
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My name is Andrey and I am Ukrainian citizen with LLC in Wyoming so I may share some details with you of what I know. Since 2013 I am only owner of Wyoming LLC for online website providing services for US customers. Every year I was filing 1040nr and 1040sc forms + statements about company field of business and statement of accumulated expenses I had in connection with LLC operation during year(bank fees, mail forwarding, registered agent). Since end of 2017 active for filing for 2017 and onwards, also for opening and dissolution of LLC- IRS now obliged us to file form 5472. I am sending all those forms via tracked mail to Texas IRS address. If you have US customers, so you do have business effectively connected with US, otherwise you do not need LLC and you may simply do same as individual using same Stripe and PayPal accounts. Hope this helps

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