Do EIN registered non-US citizens are required to file an annual tax return with IRS?

[sam6s847]

Hi,

I am a non-us citizen residing outside USA and my business is related to eCommerce. 

In order to set up Stripe payment gateway, as a non-US citizen, I am required to get an EIN and provide a US mailbox address as my business (sole-proprietorship)  address. 

I have stated my local (non-US) business address when filling SS-4 form. 

My question is if I get an EIN as a foreign individual, do I need to file an annual tax return with IRS? 

Thank you!

[pk]

@sam6s847 , 

first -- EIN  is really for businesses  that have employees  for whom taxes  are withheld - because you withhold federal , State and  FICA taxes and transmit them to the  taxing authorities as required. 

Second -- all Non-Resident Aliens are taxed  on their US sourced/connected income ONLY while the citizens/Residents/Residents for tax purposes are taxed on their world income.  For this reason one needs a Tax ID  ( Social Security Number if eligible , else  ITIN which is issued by  the IRS ---

please go to IRS site you will see what it takes to apply for  this -- https://www.irs.gov/individuals/international-taxpayers/taxpayer-identification-numbers-tin

As a  Non-Resident Alien , you can use  ITIN for your business since you do not have any employees based  in the USA.

Third -- using the  ITIN , you will need to file a form 1040-NR  with attachments each and every year  as long you have US sourced/connected  income.

 Fourth  a very resource  for you may be the nearest US consulate  -- they usually have an IRS section as also  business  section that can advise you how to do business and  pay your taxes to the USA.

Is there more I can do for you ?

[sam6s847]

@pk Thank you for the elaborated answer to my question.  I will certainly consider your advice to get ITIN.

I would appreciate it if you could help with your advice on the following  if possible please.

I have been reading a lot about my case and THIS IRS DOCUMENT (PAGE 15) states that 

" If you have a tax home in the United States but maintain an office or other fixed place of
business outside the United States, income from sales of personal property, other than inventory, depreciable property, or intangibles, that is attributable to that foreign office or place of business may be treated as U.S. source income. "

Does that mean even if I list a US physical address as my business address, I am exempted from reporting tax to IRS because I operate the business from my local office and sell only digital products (intangibles) to US customers through my website?

Thanks!