I am non-US Resident and have a Delaware LLC. generating internet sales to US customers. Do I have to pay tax?

4 Comments

1. atlantagal says:

   October 19, 2009 at 11:58 am

   YES you do have to pay income taxes as long as the business address is within the USA. There is a website below that should help you. Thank you for being honest and paying your taxes! =)
2. bostonianinmo says:

   October 20, 2009 at 2:10 am

   Probably. There’s no good reason to do that, however. Dump the US based LLC. You can host a website anywhere and avoid US taxation completely.
3. PepsiLime says:

   October 22, 2009 at 1:04 am

   If the business is making a profit then yes, you would have to file a US return. I’ve attached an irs publication for non-resident aliens who might have to file a US tax return.
4. Tim F says:

   October 23, 2009 at 2:49 pm

   Your question concerns the area of international tax law, which is one of the most complicated (but interesting) areas of law.

   The answer to your question depends on many issues:

   (1) Is your LLC a functioning organization, with its own bank account, records, etc., or is it a mere “alter ego” of yourself;

   (2) If your LLC is a separate entity for tax purposes, did the LLC make an election to be taxed as a corporation, or is it a “pass through” organization, whose income is deemed to be _your_ income;

   (3) Other than maintaining the website, do you (and/or the LLC) perform any “sales” activities in the U.S. (e.g. advertising, maintaining offices, etc)?

   (4) Even more important questions are (a) where are you a citizen?, and (b) where are you a resident? The U.S. is a party to tax treaties with many countries, and the tax treaties clarify (usually) which country (the U.S. or ‘other’) will tax various types of income.

   Without knowing the answers to these other questions, your question cannot be answered.

   Either re-post the question with additional facts or, if your income is significant, consult a knowledgeable international tax attorney.

   Good luck!