A non-resident alien (NRA) is an individual who is not a US person, not a citizen nor a resident, and does not meet the substantial presence test for residency in the United States, which involves physical presence in the U.S. for a specific duration over a set period.

Yes, inmost states, including Delaware, Wyoming, and New Mexico, an LLC, regardless of ownership, is legally required to have a Registered Agent. The Registered Agent serves as the point of contact for legal and official correspondence with the state.

Unlike corporations, a single-member US LLC is a disregarded entity. As such, LLCs enjoy pass-through taxation, meaning the company itself isn't taxed on its profits and hence is not subject to corporate tax. Instead, profits and losses"pass through" to the owners' individual tax returns.

If you are a non-resident alien (NRA), not a US citizen/resident, and if you are providing services through your US LLC physically from abroad there is no US taxation (even if you invoice US clients), your tax liability shall be exclusively in the country of residency.

Source: https://www.irs.gov/individuals/international-taxpayers/nonresident-aliens-source-of-income

Compliance requirements vary by state.

In Delaware, LLCs must file an Annual Franchise Tax Report, which merely consists of a $300 filing fee payment to keep the entity active, due on June 1^st.

Wyoming requires an Annual Report filing and payment of a minimum license tax of $60 to the Secretary of State, due each year by the first day of the anniversary month of your LLC's creation.

New Mexico LLCs have no annual or biennial filing requirements.

Form 5472 with Proforma Form 1120 must be filed every year for a foreign-owned US LLC that is a disregarded entity (DRE). A US LLC formed with one owner is by default a DRE.

This form must mandatorily be filed if the LLC has any reportable transactions during the tax year, namely payments done by member on behalf of the LLC (LLC expenses not paid by the LLC bank account, for example incorporation costs or EIN request), payments done by the LLC on behalf of the member (members' personal expenses paid by the LLC), capital contributions to the LLC (transfer of capital from member's bank account to the LLC, excluding reimbursements), LLC profit distributions/dividends paid to the member (transfer of profit from LLC to the member's bank account).

Check the link for Form 5472 instructions: https://www.irs.gov/instructions/i5472

If your LLC is classified as a disregarded entity or a single-member LLC, typically owned by a non-resident alien individual, you should complete Form W8-BEN.This form is for non-US entities or individuals certifying their foreign status for tax withholding purposes to US-payer entities.

Check the link for Form W8-BEN instructions: https://www.irs.gov/instructions/iw8ben

Conversely, Form W9 should be completed by US persons or if your LLC has multiple members or has chosen to be treated as a corporation for tax purposes.

If you form a US LLC with more than one owner, the entity is treated as a partnership for federal tax purposes. The residency of the owners of the LLC is irrelevant when assessing whether the entity is domestic or foreign since a “domestic partnership” means a partnership created or organized in the US or under the Law of the US or any State.

Form W9 is used by US persons, which includes a US partnership (multiple member LLC).

Check the link for Form W9instructions: https://www.irs.gov/instructions/iw9