Nonresident Alien and Single Member LLC

As a nonresident alien if you own a Single-Member LLC or Limited Liability Company (legally registered at a state and for federal tax purposes with the IRS) the LLC is treated as a disregarded entity for IRS tax purposes unless you the owner selects a different taxation classification. Note a nonresident alien can not select the S-Corp. with form 2553) but can select a C-Corp. via form 8832.

Nonresident Alien Tax Return

As a result as a nonresident alien individual, the business activities and/or rental activities are reported on your US Income Tax via Form 1040NR or a U.S. Nonresident Alien Income Tax Return. You can prepare and e-File Form 1040NR via

If the LLC only has personal use property listed and does not generate revenue a tax return or form 1040NR is nor required - read more here under Who must file a 1040NR. However, you might be required to file Form 5472 with a pro-forma Form 1120 to indicate the ownership participation.

  • Multiple Partners: If you own a US based LLC or Limited Liability Company with one or more partners, the default tax treatment or classification is partnership. This classification is registered with the IRS and a partnership according to the IRS s treated as an entity separate from its partners, but it is a pass-through entity and it generally does not pay tax at the partnership level but at the personal income tax level. Generally, a multiple partner LLC files Form 1065 - US Return of Partnership Income - to report the income and expenses of the partnership. The partnership share income and expenses are reported on on your Form 1040NR via Schedule K-1 1065.

Tax Treaties

Your country or residency might have a tax treaty with the U.S as the United States has about 65 tax treaties with other countries including for Personalized Services performed in the United States. Here is the US-Canada income tax convention and the Tax Convention with the Republic of India.

A tax treaty between countries might allow residents of the treaty country to be taxed at reduced rates on specified items of sourced income in the United States, or be exempt from US taxation on other categories of income.