@ Bruce 888,
Generally a US person ( Citizen/ GreenCard/ Resident for Tax purposes ) owning an LLC can choose the entity character , that is a C- corporation, a partnership ( if valid ) , an S-Corp. The default entity character for the sole owner of an llc is dis-regarded entity i.e. the entity for tax purposes is not separate from the owner. Thus the owner files a schedule-C as part of his/her individual tax return.
From 2017 on wards, an llc solely owned by a foreign person can only be taxed as a C-Copr. Thus you need to file a form 5472 and form 1120 covering the incomes/expenses of the llc. This also means that you must have an EIN for the corp .
A very good informational page is at -->
https://drummondadvisors.com/en/2020/11/20/foreign-owned-single-member-llc-and-irs-form-5472/
I am assuming here that you actually use the llc as the business front and doing business as --- not that you own an llc in name but do business as a foreign person / entity taking orders and shipping material from abroad --- because things would be different.
The actual statutes covering this are 6038A, & 6038C.
Is there more I can do for you ?
