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Tax for Single Member LLC non-resident alien owner

esia168
Level 1

I owned an LLC registered in Wyoming on August 2019, it's a single member disregarded entity, I got EIN. I am non-resident, non-US citizen, does not pass substantial residence test. My business is an online ecommerce store that sell products worldwide include USA, all products are shipped from warehouse in China. I don't have physical office, dependent or employee in USA. I register LLC so that I can get EIN to register in stripe.com payment processor.

There are so many conflicting answer even among the CPA. Some say I don't have to pay tax because I don't have physical presence in USA, even though there's a US source income but the business operation is not in the USA.

Some say there's no clear prerequisite stated that we need to have a physical presence in order to  pay tax.

Section 861(a)(6) Here I quote from https://www.law.cornell.edu/uscode/text/26/861 

"Gains, profits, and income derived from the purchase of inventory property (within the meaning of section 865(i)(1)) without the United States (other than within a possession of the United States) and its sale or exchange within the United States."

It says WITHIN United States, NOT TO United States. So what I understand is that for that WITHIN to be true, the product has to be in United States warehouse for that within to be true, isn't it ? But because the product is located in warehouse in China, so it does not constitute as selling within United States ? But SOLD TO United States ? As the selling activity and shipping does not occur FULLY WITHIN United States, but from overseas to United States.

I know I need to file 5472 & 1120 form, but not sure about 1040NR ?

Any thoughts ? I am so confused with conflicting information, see the first 2 answer of this https://www.quora.com/How-am-I-taxed-as-a-non-US-resident-owning-an-LLC-selling-on-AMZ

 

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