Hi,
is there a specific reason - you want to have a legal entity in the US?
Do you plan to have any business facility, employees, agents, etc in the US?
If yes - in which states?
Hi again,
LLC is not taxable entity - its income and tax liability is passed through to members.
LLC with several members generally is treated as a partnership and need to file a partnership tax return.
Single member LLC is disregarded entity - means all income and expenses are reported on the owner's tax return.
You might need an Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. You may apply for an EIN in various ways, and now you may apply online. This is a free service offered by the Internal Revenue Service.
If you will register the LLC in Delaware - there is no state income tax - as long as your LLC will do not have any business activities in that state.
Please also be aware of US-Australia income tax treaty - http://www.irs.gov/pub/irs-pdf/p901.pdf
Income that residents of Australia receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States during the tax year is exempt from U.S. income tax if the residents:
Are in the United States for no more than 183 days during the tax year, and
Do not have a fixed base regularly available to them in the United States for the purpose of performing the services.
If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base.
Pay that residents of Australia receive for labor or personal services performed in the United States as employees (dependent personal services), including services as a director of a company, is exempt from U.S. income tax if:
The residents are in the United States for no more than 183 days during the tax year,
The pay is paid by, or on behalf of, an employer or company that is not a resident of the United States, and
The pay is not deductible in determining the taxable income of the trade or business of the employer (or company) in the United States.
Let me know if you need any help.
Tax Preparer
Taxes, Immigration, Labor Relations