Limited Liability Company (LLC) and Foreign Owners

Why Incorporate as an LLC?

Today, many businesses are forming as a Limited Liability Company (LLC) and are finding that an LLC offers the “best of both worlds” of corporate forms. LLCs have pass-through taxation while also affording the owners limited liability protection, typical of a corporation. One advantage of an LLC is that the formation and ownership requirements are less stringent than a corporations. The LLC also offers and advantage in management flexibility. The LLC can be “member-managed,” meaning that it would be managed directly by the shareholders. Or the owners of the LLC can agree to have the business “manager-managed,” meaning that the management can be structured and delegated from the owners to the managers. Other requirements of a corporation, such as a mandatory annual board meeting, are relaxed for the LLC. Speak to a qualified business lawyer for information on the benefits of incorporating as an LLC.

LLC Tax Advantages

An LLC allows for pass-through taxation, thereby avoiding the “double tax” of a Corporation. A corporation is a legal entity, a person in the eyes of the tax law – it has to file it’s own returns. An LLC is not, it is either a sole proprietorship or a partnership which is the reason why LLC’s are popular. An LLC operates in most ways as a corporation, yet the distributions to its “members” (shareholders) are not subject to taxation at the corporate level. Instead, the distributions are “passed through” the corporate level and are taxed only at the individual level. The LLC avoids “double taxation” that Corporations must endure. Still, an LLC gives their owners limited liability protection since LLCs are separate entities from their owners. Because the two are separate, the personal assets of the owners (such as their personal residences, and personal bank accounts) are not reachable by business creditors.

Can an LLC Have a Foreign Owner?

Yes, a US LLC can be owned entirely by foreign persons. The state of Florida is one of the most common states used to incorporate and in Florida the taxes, management costs and formations costs are usually less than in many other jurisdictions. Since Florida, and Miami in particular, attract foreigners to invest and live, there are advantages and disadvantages of incorporating an LLC with foreign members.

When there is a foreign partner in an LLC, that partner must have a US Taxpayer Identification Number (“ITIN”). This must be obtained if the LLC is engaged in a US trade or business (i.e., if it will make money). United States Tax laws require that foreigners pay taxes on any earnings made in the United States. Regardless of immigration status, the United States will allow foreigners to form a company as long as they have registered for a Taxpayer Identification Number. The process to register is not complex, but it can be lengthy. Once the application is submitted, it can take up to 18 weeks for your Taxpayer Identification Number to be assigned.

When do Foreign Owners need a Visa?

While foreigners can be owners of an LLC that operates in the United States without a visa, if they wish to work for the company within the country, they will need to acquire one. Foreign owners could work as a corporate officer for a US Company without a visa, but in this case, they must be outside of the United States. Otherwise, they cannot receive a salary or compensation for services provided in the United States unless the foreign citizen has a work permit issued by the United States. For a foreign citizen who simply wants to do business in the US, a B-1 visa is usually the right option to apply for, as it is meant for foreigners who wish to consult with business attorneys, attend professional or business conventions, or negotiate a contract. The B-1 visa is more for foreign persons looking to invest in the US rather than work in the US. Besides the B-1, you could also apply for an immigrant Visa like the E3 that will allow skilled workers or professionals to immigrate to and work in the US.

Foreign Owned LLC Reporting and Taxes

The foreign partner of an US LLC will be deemed to be engaged in a US trade or business and the LLC must withhold 35% of its profits for taxes, paid and filed on a quarterly basis to the IRS. Even though the partnership itself does not pay income taxes, it must file Form 1065 with the IRS even if there is no profit. This form is an informational return the IRS reviews to determine whether the partners are reporting their income correctly. The partnership must also provide a Schedule K-1 to the IRS and to each partner, which breaks down each partner’s share of the business’s profits and losses. In turn, each partner reports this profit and loss information on their individual tax return.

A significant issue to mention is that the LLC cannot choose to be taxed as an S- corp. since foreign citizens may not be partners or owners in an S-corporation in accordance with US law.  It may, however, choose to be taxed as a C-corporation (the standard, default, familiar corporation we all know about).

A positive point to make is that foreign owners may act as consultants to the LLC under a written Consultant’s agreement completing all consulting work within their home country and billing the LLC in the United States for this service. By doing so, it may be possible to eliminate profits thus avoiding some taxation, as well as U.S. situs (located) earnings, which would be subject to the U.S. tax regime, even for non-residents.

EPGD Business Law is located in beautiful Coral Gables. Call us at (786) 837-6787, or contact us through the website to schedule a consultation.

*Disclaimer: this blog post is not intended to be legal advice. We highly recommend speaking to an attorney if you have any legal concerns. Contacting us through our website does not establish an attorney-client relationship.*

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Eric Gros-Dubois

Founding partner Eric Gros-Dubois established EPGD Business Law in 2013. With over a decade of experience expanding the firm and leading it to its current success, Eric now primarily manages the corporate division of EPGD. Given Eric’s educational background, holding both a JD and MBA, combined with his own unique experience of starting a business from scratch and growing it to a multi-million dollar firm, he brings a specialized and invaluable perspective to those seeking legal assistance for themselves and their businesses. Having now instilled his same values in our team of skilled corporate associates, Eric leads a firm that is always ready, willing, and equipped to handle any and every legal matter that a business owner may have.


*The following comments are not intended to be treated as legal advice. The answer to your question is limited to the basic facts presented. Additional details may heavily alter our assessment and change the answer provided. For a more thorough review of your question please contact our office for a consultation.

88 Responses

  1. I would like to start a company here in the USA, the goal is to work with a foreign company to promote and sell products that are manufactured in the foreign company, or import into USA.

    The foreign company wants to set up a Joint Venture with me by investing some fund to do so initially. I am a US Citizen by the way.

    Question: How should I start, and what would be the best form of corporation? LLC or something else?

    Thank you

    1. Jinlong, an LLC would probably work for you from a legal perspective however we’d need to assess all your goals. A joint venture is a great vehicle to partner up with another firm or person without having to give equity in your company.

  2. I have a concern as I’m on the process on bringing in a foreign partner to my existing LLC. Do I need to maintain a certain minimum balance in my bank out or maybe some certain amount put down by the foreign partner to settle any taxes when the time comes. The reason for this is to make sure as a US citizen, I don’t get trap paying all taxes should the foreigner partner fail to pay. The greater liability is on my as a citizen and I’m trying to safeguard ahead of unforeseen situation where we engage in business and come tax time partner drag his feet to pay tax.

    1. Ibrahim, it is certainly advisable from a practical perspective to maintain a certain minimum balance in your bank to deal with any contingencies that may arise however there is no legal requirement to do so. Federal income taxes can be paid from any account although it is a good idea to pay them from the business account if you can.

  3. Hi, I am in the process of starting a Real Estate investment company with a couple of foreign friends and past associates. The purpose is to invest in residential properties for long term and rent them out. I will be one of the partners and the manager. I am also a certified realtor so I will be the agent for the company. I have been picked by them based on the trust and ethics I have. I want to explore the legal aspect and protect their investment by choosing the right formation. It is also possible that we may add investors as we grow. What would be the right formation.

    1. Sir, selecting the correct corporate entity is a very important decision. We will contact your email address directly to coordinate a phone call with one of our attorneys.

    2. Houssam, the answer to that question is dependent on other factors that we would need to discuss via phone consultation or in person. Picking the correct entity can have tax and legal consequences which we should talk through first.

  4. Good afternoon, my intention is to start a company in the US, more precisely a foreign LLC as a single owner, non resident alien with the purpose of performing services outside of the US but billing to a US company.

    It is my understanding after digging and reading Publication 519, and considering the above paragraph,that being a non resident alien, that I will not have physical presence in the US and that I don’t perform these services within the US, I’m NOT subject to income tax withholdings and I DON’T have to file for taxes in the US. I would appreciate your opinion about this.

    I’ve also received comments that US companies withhold income tax in such cases which then forces the non resident alien to file taxes to recover these funds. Like the IRS says “collect first, ask questions later”. Is this how the system actually works? Meaning that I should definitely expect the company that I bill for my rendered services to withhold income tax? No matter how I interpret the regulations.

    Looking forward to your comments. Thanks.

    1. If you have a US entity but no activity is within the U.S and you do not make any profit in the U.S maybe you won’t have to pay any taxes, but you most probably will have some reporting to do as you have a U.S entity. Double check with an accountant to be sure about the tax obligations.

    2. As a law attorney, my advice to anyone forming an LLC in the US for foreign purpose, would be to check with an actual “tax attorney” and not with a “business attorney” who has no expertise in the Tax Code.

  5. Is it better to have foreign workers as consultants or as partners who do not live in the USA? And what are the taxes involved in each situation? This is a LLC that will operate in the USA I am the only US Citizen and the only one living in the USA

    1. Christopher, to give you a more precise answer I would need to know additional facts surrounding your LLC as many factors can come into play. Generally, a consultant will receive a salary from your LLC while a partner would be entitled to ownership and a share of the profits in your LLC. Please reach out if you would like to discuss the specifics of your business.

    1. You are very welcome Tori. We are glad that you found our information to be useful. If you have any questions, please give us a call at 786-837-6787 and we would be happy to schedule a complimentary telephone consultation with you.

  6. The above article was prior to the tax law change a year ago in regards to a Foreign-owned Single-Member LLC and IRS form 5472 requirement.

  7. can i file an LLC tax return even if the foreign partner (foreign partner is a non resident) has no ITIN

  8. A Canadian and I (US) have been revamping his 2002 publication and intend soon to have it printed by Amazon print-on-demand. My LLC, with me and the Canadian as equal partners in the Operating Plan, will be the Amazon contact. All of his work has been and will be done from his residence in Canada. As the book will need continuing monitoring I intend to sign a contract with him to “consult” with the intention of providing half to him. The remaining profit from the LLC will be distributed to me. Should this be workable?

    1. Robert, generally speaking what you propose is workable, however, there would need to be specific language and terms in the operating agreement to address your arrangement. Please contact our office to set up a consultation so that we may discuss.

  9. Here is my concern ,
    I am a non resident alien , my partner is a resident of USA, we have just formed an LLC, but this 35% tax on foreign partner profits sounds way too much. If there is way for both of us to form an agreement to cut my share of the profits but still be able to split the earnings equally ?

  10. I am a non-US citizen and non resident living in EU. I am starting a US LLC with a US citizen who lives/works in the US. 50/50 partnership. Our business will be mostly virtual, consisting of online courses we sell through our website. Our products will be available for purchase by individuals and businesses worldwide. What is the most effective way to set up the business for tax purposes? Should I be hired under a consultant agreement? What are the advantages of that?

    1. Romina, there are certainly benefits to setting up your structure through a consulting agreement, however, it is very fact dependent. We’d love to discuss your situation in depth. Please contact our office at to set up a consultation.

  11. I started an LLC with four friends. One of them is a foreign partner. He is a non-resident alien, does not have physical presence, and does not perform any services within the US. He basically put money in, and me and my other two friends are the ones working on the business here in the US. He will receive dividends every month. Does he have to pay any taxes?

    In addition, I dont know if this is relevant, the business is 100% online. We sell digital products.

  12. Hello, I have a question, I have an LLC in the USA but I have a foreign Company who has solely funded the startup of this LLC based here in the USA. Based on the above, I understand it is not advisable to make the foreign company a member of the LLC. My question is can I set up the funds received as loans to the business and repatriate funds back to the Foreign company without being hit with a tax rate on profits of 35%

  13. I am a CPA and have a client whose son is a US Citizen living abroad in Thailand. He is starting a foreign based company for website development and hosting and they are interested in using a US LLC for this purpose. Is there a benefit to having a US LLC, especially given that the business will mostly operate in Thailand? I have done 5472 filings and other such disclosures in the past and know that my client’s son will have to file one, but how does it work if the entity is a US LLC, but the income is earned overseas? Is there still a 35% withholding requirement for the foreign partners? If so, wouldn’t it be more beneficial to have it be based in Thailand so that the 35% wouldn’t be a factor for the foreign partners?

  14. Asking for self and a bunch of other colleagues in similar situation. Foreign medical graduate, ABIM certified in internal medicine and a subspeciality, spent 6-8 years in US on a work visa and then returned to home country (for good). Want to now pursue some subspecialty or hospitalist telemedicine. Have been told that u can do this for most states and u dont have to be physically in the US to do telemed.

    Ques – Is there a legal way to get paid if u r NOT a citizen/green card holder or dont have a work visa? A recruiter suggested to make a US based LLC and get paid on a form 1099. Making a LLC is possible and not too hard as a foreigner. But is it legal for that US LLC to pay a foreigner like this for professional services without a US work visa?


  15. Hey there, thanks for the article it is very informative. I’d like to ask based on what’s written in the article, what if the LLC based in the US is owned by a foreign holding company or any company in general in a country that has no income taxes in that case how would the IRS treat the situation? An answer would be greatly appreciated!

  16. I have an existing LLC for profit in Ohio and am currently the sole founder. I’d like to add a foreign partner and we would like to have a new name together. Is it possible to convert my current LLC or best to start a new filing w/ foreign owner?

    1. Hi Jess, you can convert your LLC but to decide whether it would be better to start a new filing requires further examination of your specific circumstances. Please email for information regarding a phone consultation with one of our attorneys.

  17. Awesome article! I am a foreigner seeking to form an LLC with s US-Cit cousin. It’s simply a food delivery service. While he does most of the physical work (cooking/delivery), my tech background will focus on the backend (creating and maintaining website, receiving payments, processing refunds, if necessary). He’s based in CALI, btw. Question: Is there a legal possibility to register in non-tax/low-tax state like Nvada or Florida (even though business operations would be in CA), should I personally, file ITIN online, and should our LLC provide us a joint US Checking account/creditcard for the business money to go through around? Your assist would be greatly appreciated. And, if this forms, I may be interested in hiring your firm as our consultant. Oh, speaking of, can I be named partner/Consultant thereby eliminating/reducing the 35% tax? Esp since I’m based outside of the US? Sorry for the lengthy post. Hoping you, at the firm, and all the readers are safe during this pandemic. Thanks again.

    1. Hi Marchie,

      Thank you for your comment. We could help register your company in Florida but in regards to making you an officer, it can be done but to do so in an effort to reduce the tax would depend on a few different factors of your operations. Please email for information with scheduling a phone consultation with one of our attorneys.

  18. I am from India and My business partner is a US citizen. Partner incorporated the LLC in 2019 however at that time I was not partnered on paper. Now we like to make it official to add me as foreign partner in the LLC. What should be the process and to whom I should contact? The company is incorporated in Florida.

  19. I am a US citizen, I am partnering with 2 friends from Peru to create a website and cell phone app. Income will be created on a uber type business platform but will involve working with teachers and students instead of drivers and passengers.
    We will be working with teachers located in south america, central america, and the usa.
    Just wondering where to start when it comes to forming a llc or corporation? Where to setup the biz legal stuff since it is actually online yet being created in peru?
    How taxation would work in the mix? Any direction you can give would be greatly appreciated. Thank you

  20. I registered an LLC in Delaware with a partner who is non US resident. What form should we choose to be taxed ? which is better a partnership or c-corp? we have not started any operations yet and do we still have to file , even though didn’t have any activities ?

  21. Eric, I’d like to ask if a foreigner can be a partner to several llc companies based in the states? If so will that person have 35% of his profit withhold for taxes for each company or is it based on the highest profit from one and calculated accordingly?

  22. I would like to join company in USA as foreign partner. US company is very small but exist since 2013

  23. I’m a foreigner non resident and do not live in the US and own an LLC with other 2 partners(they both are US residents), our CPA just mention since I’m foreigner the company needs to withhold a % of my earnings thru the company, according to him I need to file a form so I can get withholding back, is this correct, do I get 100% back or IRS still deduct a %. How much are s the withholding %?

  24. Hello, I am a 50% partner of an LLC company. I used to live and work in the US with H1-B visa. Now that its expired i am back to my hometown Turkey. I have obtained SSN and paid my taxes during the times I have been in the US. I was wondering if I can still get monthly salary to my existing US Bank account and what do I need to do for personal income taxes. I am more than happy to talk to someone in the office. Please kindly provide more information.

    Thank you

    1. Regarding the U.S. bank account, we recommend you speak with your bank to verify that the bank will accept using your new Turkish address.

      Regarding tax considerations, you will likely need to file a resident or nonresident alien income tax return and the LLC may have additional filing requirements as a result of now being partially foreign-owned.
      There is also a US-Turkey income tax treaty that should be taken into consideration.

      We are happy to set up a consultation with our tax attorney to discuss this further.

      *This is not intended to be treated as legal advice. The answer to your question is limited to the basic facts presented. Additional details may heavily alter our assessment and change the answer provided. For a more thorough review of your question please contact our office for a consultation.

    2. Hello I have a question. If the property is named under an LLC established in CA.
      The owner is a Foreigner has ITIN and EIN files taxes every year pays property taxes and FTB taxes. Person now sells his property and is Net loss, He doesn’t want to withheld taxes in Escrow cause of the loss. The buyer is asking for a 8288-B form can this be eliminated. 593-C form is given. LLC has sole ownership and property is over $300K
      Thank you so much for your help

    3. Hi Marcela,

      From your description it sounds like the seller needs to withhold. FIRPTA withholding is on the amount of the sale, not on the profit from the sale so although the seller may not want tot withhold it sounds like he will have to.

      We are happy to set up a consultation with one of our attorneys to discuss this further.

      *This is not intended to be treated as legal advice. The answer to your question is limited to the basic facts presented. Additional details may heavily alter our assessment and change the answer provided. For a more thorough review of your question please contact our office for a consultation.

  25. Hello, I see that you can create an LLC with one us citizen and several foreigners. I understand that taxes due by foreigner is 35% of revenue. You can also maybe do away with that if you are listed as consultants but can you have one member and 3 consultants? How would that work? Or would it work? Is that’s another option and perhaps not open an LLC?

    1. Hi Maria,

      The company can not be taxed as an S corporation if there is a foreign owner however there are corporate structure and tax elections that could fit your situation. This will also depend on what country the foreign owner is from and what the applicable tax treaty is.

      We are happy to set up a consultation with one of our attorneys to discuss this further.

      *This is not intended to be treated as legal advice. The answer to your question is limited to the basic facts presented. Additional details may heavily alter our assessment and change the answer provided. For a more thorough review of your question please contact our office for a consultation.

  26. Hi! I have an existing LLC in Nevada we set it up back in October 2020. We sre 3 partners and non of us live in US ( we are not residents nor citizens) I was told by our lawyers that we do not have to pay taxes that it would only be a flat fee every year but now I’m confused based on what I just read here. So were my lawyers right? If all the owners are not from US our taxation is different?

    1. Hi Elizabeth,

      Your filing requirements depend on the business activities conducted in the United States as well as the type of income earned. Another consideration is the tax classification of your LLC.

  27. Hello, I have a sole proprietor LLC registered in question is Whether I am eligible to outsource work to other counties. If yes what are the documents(contract doc/ invoice etc) needs to sign with Foreign country partner / freelancer ?

    1. Hi Mike,

      Yes, you may outsource certain work to contractors outside the U.S. The contract will depend on the type of business activity and the services you need from such contractors.

  28. Hello! What if the foreign owner of the disregarded entity had a loss( incorporated in 2020) and wants to use it next year? Should he get an ITIN and file 1040-NR?

    1. Patricia, Eric’s article is well written and extremely helpful. He is a business advisor / consultant. This is how he makes a living. Your question is no different than someone asking you why you don’t just open your LLC and give your services away for free. By the way, what type of business are you starting? Would you be willing to give whatever those services are away for free?

  29. Hello! I’m a single foreign owner of a US LLC (Wyoming), operating outside of the United States, not ETOB, how is my LLC taxed?

    1. Hi Chloe,

      By default, a single member LLC is disregarded as an entity separate from its owner for U.S. federal income tax purposes; however, your company will be treated as a domestic corporation for information reporting purposes because it is wholly-foreign-owned. You should contact a U.S. Certified Public Accountant knowledgeable in the subject matter in order to avoid future issues with the IRS.

      Please contact our office and we would be happy to make the connection to an accountant.

  30. Hello! Can a foreign national be added as an Authorized Representative to a Florida LLC or INC if he or she is not an owner? What would be the process for that is there any documentation required? Is ITIN required to be an Authorized Representative if not an owner of the company? 

  31. Hey Eric! Does an LLC owned by a foreigner engaged in trading the US stock market classify as “engaged in a trade or business in the United States” (ETOB) and therefore either the LLC or the owner subject to any taxes?

  32. hi Eric,
    Thx for this useful note.
    still I have a question related to a LLC owned by 2 foreign members having no business connection in the US.
    Do we have to fill in form 1065 and K1 although all revenus made are done outside US and without any us connection?
    thx for your answer

  33. Hi I am a foreigner, I am thinking about doing an ONLINE business selling DIGITAL products/eBooks and digital courses. I live outside of the US but I have a VISITOR VISA valid for 10 years. I would like to register a business in the US but operate outside of the US. Can I register a LLC with just me (one member). And if so how would I go about doing that??

  34. Hi! I’m starting a LLC with two American Citizens members so I’ll hold 33.33% of the membership! I currently don’t have a Visa to enter the US and I’m a resident of Panama so I’ll work offshore! Do i need to fill tax specific forms if i already get taxed in my country of residence? How this statement written above works for me? “A positive point to make is that foreign owners may act as consultants to the LLC under a written Consultant’s agreement completing all consulting work within their home country and billing the LLC in the United States for this service. By doing so, it may be possible to eliminate profits thus avoiding some taxation, as well as U.S. situs (located) earnings, which would be subject to the U.S. tax regime, even for non-residents”… Also… Can i just get a B-1 visitor Visa to attend meetings?

    1. This is Amit and my son Viraj, who is 17 years old is a US citizen by birth. Both of us lives in India. I am interested to pen an LLC. Pl try and answer my questions:
      1) since we don’t have any postal address in US, can I establish an LLC on the name of my minor on and become legal operator.
      2) who among us can open a Bank account in the USA.
      2) Can both of us get ITIN no. and can i file taxes in USA while being in India.
      3) When can I apply for L1 visa to come there and operate the business from being there in USA.
      Kind Regards

  35. Hello! I have registered my LLC with two members. One being myself (Canadian foreigner) and my husband (us-citizen). When filing my paperwork to get an EIN number, would it be best to register as a sole proprietor using his SSN or a partnership?

  36. Hi! My client has a company in Hong Kong, and she established a subsidiary LLC company through it in the state of Wyoming. Right now, she would like to transfer the ownership of the LLC under her name as the sole owner. What are the steps that she should do or the requirements that should be filed? Is a resolution enough to transfer the ownership to her name?

    1. Bella, thank you for your comment. First, your client should check the provisions of the Wyoming’s LLC’s operating agreement. Usually, operating agreements contain details on how to sell ownership. If the agreement doesn’t deal with this issue, you should look at Wyoming law. All the members should agree to transferring ownership. Your client should also look at the operating agreement for the Hong Kong company which owns the subsidiary. It may contain the steps to transfer ownership of a subsidiary. Your client will likely need to file articles of amendment in Wyoming. Please contact our office at (786) 837-6787 to set up a consultation so that we may discuss.

  37. Hello,
    I am french and have created a LLC with a american citizen in connecticut (CT).
    we both owns 50% of the shares.
    We are selling digital contents (video games) and i’m not living in usa, i’m living in France.
    I have seen that it’s not a problem for a foreigner to get income, I need a ITIN from what I have seen.
    We are a really tiny LLC and did not defined our status actually (S or C) class but I have read that a LLC that owner is foreign cannot be a S LLC.
    How can we manage that, that me, a owner can got income and pay tax?
    Thanks you

  38. Good night. We all know the political history that Cuba and the US have had for centuries. My question is: As a Cuban citizen (residing in Mexico), am I allowed to form an LLC in the US? I want to make sure of this because it has happened to me that I wanted to open a bank account for example with Citibanamex here in Mexico and because Citi (which bought Banamex) is American, then Cuba did not appear in the database as a country, and therefore I could not create my bank account. Thanks in advance.

  39. Good Afternoon! I formed a single-member LLC in the USA (California) as a non-US citizen and willing to run my business from outside the US. Is it possible for me to do it as a single-member LLC legally and pay myself or use my profit? Thank you so much.

  40. I have a few questions

    I’m living in Romania,

    if I open an LLC can I collaborate with my USA company with others companies?

    And one more question. If I will generate monthly invoices from my Romanian company to USA company so I can get the salary monthly is that possible? Or can I withdraw monthly money from USA company to my country bank account?

  41. Hello!
    A foreign owned US Delaware LLC( a pass through entity) , who invest in US stock market, and valuations go higher, so it made a profit, does it have to pay any taxes on profits made from selling the US stocks?

  42. Have I come the the correct conclusion, that the foreign member contracted as a consultant to the LLC and doing all work outside the US doesn’t need to apply for a US TIN?

  43. Truck driver from Canada, crossing regularly in USA , incorporated in Canada, i have a USA partner planning to incorporate in USA as partners into new USA LLC company,

    Is it best to be a member as Canadian LLC or as foreign individual?




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