# Incorporating a Delaware LLC as a non-resident alien **URL:** \ **Category:** Factual Questions\ **Created:** [July 11, 2007, 3:17pm UTC](https://boards.straightdope.com/t/incorporating-a-delaware-llc-as-a-non-resident-alien/411370 "2007-07-11T15:17:44Z")\ **Posts on this page:** 3\ **Page:** 1
**Author:** ![Mighty\_Girl](https://avatars.discourse-cdn.com/v4/letter/m/7bcc69/32.png) [@Mighty\_Girl](https://boards.straightdope.com/u/Mighty_Girl)\ **Post date:** [July 11, 2007, 3:17pm UTC](https://boards.straightdope.com/t/incorporating-a-delaware-llc-as-a-non-resident-alien/411370/1 "2007-07-11T15:17:44Z")
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_. 😉 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. ---
**Author:** ![Gfactor](https://avatars.discourse-cdn.com/v4/letter/g/9de053/32.png) [@Gfactor](https://boards.straightdope.com/u/Gfactor)\ **Post date:** [July 11, 2007, 3:37pm UTC](https://boards.straightdope.com/t/incorporating-a-delaware-llc-as-a-non-resident-alien/411370/2 "2007-07-11T15:37:23Z")
> [@](#): > > Single Member LLC: A single member LLC generally has the following > choices: > (1) File Form 8832 and (if qualifi ed) Form 2553 to be taxed as an Scorporation. > (2) File Form 8832 to be taxed as a corporation. > (3) Be taxed by default as a disregarded entity. If the member is a person, the > LLC will be taxed as a sole proprietorship. If the member is a corporation, > the LLC will be taxed as a division of the corporation. > **[p1635.pdf](https://www.irs.gov/pub/irs-pdf/p1635.pdf)** > > 767.12 KB ---
**Author:** ![kurilla](https://avatars.discourse-cdn.com/v4/letter/k/ea5d25/32.png) [@kurilla](https://boards.straightdope.com/u/kurilla)\ **Post date:** [July 11, 2007, 3:39pm UTC](https://boards.straightdope.com/t/incorporating-a-delaware-llc-as-a-non-resident-alien/411370/3 "2007-07-11T15:39:15Z")
To get you started, here’s the [SS-4 Application](http://www.irs.gov/pub/irs-pdf/fss4.pdf?portlet=3) and [Instructions](http://www.irs.gov/pub/irs-pdf/iss4.pdf) 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.