Incorporating a Delaware LLC as a non-resident alien

First of all I am not looking for legal advice, I am already consulting with an accountant and a lawyer. I am mostly interested in picking your brains about this and having the right things to ask when I communicate with my legal team. :wink:

I have an internet based-business in the Dominican Republic that functions like the Dominican equivalent of the American sole-proprietorship. Since I am a non-resident alien I owe no taxes to the US. I don’t charge any taxes on the books we sell because I don’t operate from anywhere in the US.

Because ecommerce from here is extremely difficult (very high shipping prices) I am severely limited in how much my ‘company’ can grow. I have decided to shut down the ecommerce part of our site and start it as an American company. I have already hired an excellent fulfillment company where I will ship our products (mainly books) and distribute worldwide from there. I have also decided to incorporate a LLC in Delaware (or possibly Wyoming) to own the business. This is all legitimate and I am intent on respecting the US laws to a T, I have been doing this for 5 years already and I am planning on a long-term operation.

Since I want to open a corporate account in the US (I have personal accounts in US banks already, but the two shall not mix) I must obtain an EIN… so this is where it gets confusing to me. Does obtaining a EIN voids the pass-through nature of the LLC?

Has anyone done this? Is there anything I must take into consideration? Any tips?

Any help will be greatly appreciated. By the way, does anyone know of a tax accountant I can hire over the net? I want keep my options open and not necessarily hire then one I am with now.

To get you started, here’s the SS-4 Application and Instructions from the IRS.

To my knowledge, an LLC is only considered pass-through for tax purposes if it has only one member (though that member can be a person or a corporate entity). If that’s the case, the LLC can use the ID number of its member entity.

I’m sure someone with more knowledge than I have will add to this.