How to Pay Taxes as a Non-Resident LLC Owner in the U.S.
Do Non-Resident LLC Owners Pay U.S. Taxes?
Yes, but only under certain conditions. If you own a Single-Member LLC with no U.S. employees or office, you may not owe U.S. federal taxes, but you still need to report income.
๐ How Are LLCs Taxed?
โ Single-Member LLC (Disregarded Entity)
- Profits pass directly to the owner.
- No U.S. tax if no U.S. source income.
โ Multi-Member LLC
- Treated as a partnership for tax purposes.
- Each owner pays tax on their share of income.
โ LLC Electing as a Corporation
- Can elect to be taxed as a C-Corp to pay a flat 21% corporate tax rate.
๐ Tax Benefits of an LLC for Non-Residents
โ๏ธ No Double Taxation โ Pass-through taxation avoids corporate tax.
โ๏ธ No U.S. Taxes if No U.S. Income โ If clients & operations are outside the U.S., you may owe $0.
โ๏ธ Low State Fees โ No annual corporate tax in Wyoming.
๐ How to File Taxes as a Non-Resident LLC Owner
๐ Step 1: Obtain an EIN (Employer Identification Number).
๐ Step 2: File IRS Form 5472 (for foreign-owned LLCs).
๐ Step 3: Report earnings in your home country if required.
๐ Need tax guidance? Letโs set up your LLC the right way!