Hello again. I am thinking of opening a LLC in Michigan. I…

1) Can I make profit of the company and file taxes for it?

Running a coffee shop activity - is considered a self-employment - and based on your visa terms - you are not allowed to be self-employed - unless you hire someone who will do actual job.

But that is an immigration issue - from IRS prospective of view - that will be your income and should be reported on your tax return.

2) If my wife who is on H4 is a partner, can she get profit when the company decides to and file her taxes?

LLC is not taxable entity - all taxable income is passed to partners who in turn report income on individual tax returns.

3) I know the LLC for IRS is files as partnership, how would my partners file their taxes and they are not US citizens? How can they apply for a ITIN?

Here is information about ITIN - http://www.irs.gov/individuals/article/0,,id=96287,00.html

partnershil file tax return on the form 1065 - http://www.irs.gov/pub/irs-pdf/f1065.pdf

and report pro-rata share to each partner on the schedule K-1 - http://www.irs.gov/pub/irs-pdf/f1065sk1.pdf

4) When the LLC applies for the EIN, we need to apply for the ITIN for my partners before we can do that right?

LLC is registered on the state level - see some information here - http://www.citmedialaw.org/legal-guide/michigan/forming-llc-michigan

and after that you will apply for ITIN using Form W-7, Application for IRS Individual Taxpayer Identification Number

If you run the business with your wife - you may form qualified joint ventures of married couples not treated as partnerships. - see more information in this IRS article - http://www.irs.gov/businesses/small/article/0,,id=97732,00.html

Let me know if you need any help.