Since a single-member LLC for tax purposes is treated as a disregarded entity, the owner is the person required to report the income in his/her tax return and pay tax (if applicable).

As a nonresident alien, you are not subject to income tax in the US if your income is not “effectively connected with the conduct of a trade or business in the US”. This means that as long as you don’t conduct business operations within the US, your income from the LLC won’t be taxable.

More often than not, your LLC’s gross revenue for the year gets reported to the IRS by third parties. That’s why we recommend you file an income tax return (a nonresident return) to comply with reporting this income and attach a statement to the return explaining to the IRS why the LLC income is not taxable in the US under the law. This will prevent the IRS from making a tax assessment for the revenue reported under the LLC.