An LLC owned 100% by a non-resident is by default a pass-through entity: the company itself does not pay tax; its member does.
If the LLC has no U.S.-connected activity (no ETBUS), no federal tax is due — but Form 5472 remains mandatory, and the penalty for failure is USD 25,000.
Sales tax obligations then depend on each state where you have an economic nexus. An annual review is essential, and our monthly support for entrepreneurs keeps you on schedule.
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