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Merlo, Accountant
Category: Tax
Satisfied Customers: 9783
Experience:  25+ years tax consulting. Specializing in returns for US citizens living abroad
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Hi there, I have recently been looking at your site which

Resolved Question:

Hi there,

I have recently been looking at your site which i found very helpful. I have just started up a buisness in Delaware however i live in England, i did this as i was advised the tax would be lower than in England. It is an online company, entity- LLC- as a single proprieter.

If you have the time could you please help me by answering these questions i would be VERY grateful!

I am have not and will not be employing anybody do i still have to register with the Division of Revenue?

I have recently filled out a w-7 ITIN form for an ITIN number which i needed for opening a gateway account. Does this also mean i am tax exempt?

Thank you for your time,

Neil Proudlove
Submitted: 8 years ago.
Category: Tax
Expert:  Merlo replied 8 years ago.

Hello neil,


An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security Number. ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code.

ITINs are for federal tax reporting only, and are not intended to serve any other purpose and it does not mean that you are tax exempt. This is the number that you will use when filing your federal tax forms with the IRS.


As far as you having an LLC with no employees, you will still be required to register with the Delaware Division of Revenue in order to operate a business in that state. If you are planning to sell items on the internet, you may also have to register with the state of Delaware for a sales tax license, and charge sales tax on items that you sell to Delaware customers. Sales made outside of Delaware would not be subject to the state sales tax.


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Thank you and good luck in your business venture.





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