If you are a non resident, you are taxed in the United States only on US source income (for example, your share of the LLC’s income).

If you are a US resident, you are taxed on your worldwide income.

Resident status is not limited to those having a green card. Resident status also applies to those with a physical presence in the United States. For example, for 2009, a person is treated as a resident if he or she is in the United States for at least 31 days and at least 183 days during 2007, 2008 and 2009 (counting all the days in 2009, but only 1/3 of the days in 2008 and 1/6 of the days in 2007). Even if this residency test is satisfied, you can still be treated as a non resident in certain situations (for details on determining residency and tax obligations, see IRS Publication 519).

Non US. businesses that do not operate in the United States (for example, do not have any income from US sources), do not owe any federal income taxes; however, there may be annual state charges or fees for maintaining the LLC or corporation.

Non US companies that do not want to form a business here but merely wish to import their products to the United States should explore import rules by navigating the commercial importing procedures and requirements.