Question - What should I file for the IRS?

[andremonzani]

Hello,

Please, if anyone can help me, I'd appreciate it.

My situation is as follows:

We have an LLC Delaware with 2 non-resident and non-American members (MMLLC). According to what I have researched, the LLC is treated as parntership for tax purposes. So I should not send the Form 5472 or Form 1120.

Okay, according to what I've seen, I should send the Form 1065. But I don't have any U.S. sources of income. I have no presence in the USA, I have no customers in the USA, I have no employees in the USA, I do not sell products to the USA. I have no dependent agents in the USA. I definitely do not apply to effectively connected income.

In that case, foreign and non-resident partners, even if they have no income in the U.S., must submit the K-1 and Form 1040-NR ? No partner has ITIN, the Company has EIN.

Should we fill out only Form 1065 or other forms?

I thank everyone who can help.

[pk]

@andremonzani ,  I do not understand the motivation/ need of this entity.  Therefore  it is hard to suggest a course of action -- need some answers first   -- (a) why did you form this partnership in the USA ( under US  federal and State tax laws)   when the business is all abroad i.e. no planned  or actual US sourced/ connected income?  (b) Which country are you from ( all from the same or from different countries and if so which )?;  (c) what kind of business is it    ( retailing through Amazon or similar  or direct sales on the internet )?  (d) do you not have any expenses  in the USA ( like paying fees to Credit Card co or ?? )?  (e) how did you form the  Delaware Partnership without SSN or ITIN i.e. without a tax ID ?

[andremonzani]

@pk 

a) The intention was to use the privacy and tax benefits of DE's jurisdiction.

b) The two partners are from Brazil.

c) Ecommerce - Dropshipping

d) I have U.S. payment processors, I have a U.S. registered agent and I am hiring a U.S. marketing agency. No one is an employee, they are all independent agents.

e) I made the Company through Delaware Inc, a provider that helps foreigners set up businesses in the US. I did not need an American Tax ID, although I now have an EIN.