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USTaxAdvising, CPA
Category: Tax
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Experience:  US Taxation specialist.
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I am a Slovak citizen (non-US citizen) and I have a Delaware

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I am a Slovak citizen (non-US citizen) and I have a Delaware LLC. I am the only partner in the LLC. My LLC is engaged in trading with stocks / options through a US broker. The LLC is treated as disregarded entity.
Now, I learned from previous answers and other materials that doing that I am not engaged in a trade or business in the United States.
However, my LLC has its own business address in Delaware, and therefore I am in doubt if the address itself does not constitute the fact that I actually have a US office or other fixed place of business, through which, or by the direction of which, I carry out my transactions and therefore I am engaged in business in the US (and should fill 1040NR every year..)

Thank you



You are correct. You are not engaged in a U.S. trade or business. IRC 864(b)(2)


The address itself also does not constitute a U.S. trade or business.


If you were physically present in the U.S. and working then you might be considered engaged in U.S. trade or business. Thus this would be considered Effectively Connected Income "ECI".


You have nothing to worry about by merely holding a U.S. address for your disregarded Delaware LLC.


I trust this provides the clarity you were looking for, please let me know if you have any further questions.


Best regards,

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