So in my case, we have to file -form 1065 for the company?
Yes - that is correct. But there are additional forms and withholding from nonresident alien partners.
The fact of having an LLC with several members - makes your situation more complicated because use such LLC is NOT a disregarded entity - but it is classified as a partnership for US tax purposes.
There are special withholding requirements when the partnership have nonresident alien partners.
Here is IRS site regarding that
Is that all the taxes that we should file as a company?
For federal tax purposes - yes.
What about the state taxes, and sales taxes?
Sales taxes are regulated on state and local level. There is no federa sales taxes.
Each state has different laws and regulations.
But generally - sales taxes are not paid by the seller - sales taxes are paid by customers.
The LLC may be only obligated to collect sales tax - if you have a nexus in any specific state - you are subject to sales tax regulations.
For instance - that is Wyoming LLC - correct? so if the LLC sells to Wyoming customers - it is required to collect sales tax and remit to taxing authorities.
Is it obligated to file an individual tax return for all partners?
Yes - every partner must obtain tax IS and file an individual tax return.
Taxes withheld by the partnership are credited toward that tax liability. All these calculations are done on the tax returns.
. If the LLC doesn't pay income tax, why should withhold income from partners ?
Partnership itself do not pay income tax - but each partner is responsible for his/her share of the partnership income.
For US partners - the partnership simply report taxable income to each partner and to the IRS.
requirements to withhold taxes from partners is ONLY for partners who are nonresident aliens.
The purpose of withholding - to cover possible tax liability.