“No tax” is a myth that gets people in trouble. Here is a clear overview of US taxes for non-resident LLC owners in 2026. This is general information, not personalized tax advice.
Is your income effectively connected?
A foreign-owned single-member LLC with no US employees, office or dependent agents — selling to customers worldwide — often has no US federal income tax, because the income is not effectively connected income (ECI). If you have US operations or staff, US tax may apply.
You still must file
Even with zero tax due, a foreign-owned single-member LLC generally must file Form 5472 plus a pro-forma Form 1120 each year. Penalties for not filing are steep ($25,000+), so this is not optional.
State and sales tax
Wyoming, Florida and Texas have no state income tax. Sales tax depends on nexus; marketplaces like Amazon usually collect and remit it for you.
Stay compliant
Our tax consultants explain exactly what applies to your situation and handle the filings.
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