If I have no US employees and no US warehouse, do I still need to file Form 1040-NR for my foreign-owned LLC?
I'm a non-US-resident running a single-member US LLC that does about $200,000/year through Stripe, selling physical goods worldwide. No US employees, no US office, no US warehouse — everything ships from my home country. My CPA mentioned I might want to file Form 1040-NR with some ECI even though my baseline position is no US trade or business. Is that necessary? Or can I just file Form 5472 + pro-forma 1120 and stop there?
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