I'm leaving the U.S. and becoming a nonresident alien again — how do I preserve my LLC's tax benefits?
I've been a U.S. resident for 5 years (not long enough for exit tax) and I own an LLC that earns income from both U.S. and foreign clients. I'm moving back to Singapore and my residency will end this year. As a nonresident alien, I know I'll only be taxed on U.S.-source income. How do I structure things so that the foreign-source income from my LLC is no longer taxed by the U.S.? And how do I handle the transition cleanly?
Related Questions
I'm leaving the U.S. permanently and keeping my LLC — what are the tax implications?
I've been living in the U.S. for 6 years on a work visa and I own an LLC that provides consulting services. I'm moving back to India permanently. I don't have a green card so I won't trigger the exit ...
I'm becoming a U.S. tax resident — what changes for my foreign-owned LLC?
I've been operating a Wyoming LLC as a nonresident alien for 3 years, filing Form 5472 every year. Now I'm getting a green card through my employer. What changes for my LLC once I become a U.S. tax re...
My 1040-NR has ECI from U.S. consulting through an LLC. Can I actually claim QBI as a nonresident?
I am from Singapore and file Form 1040-NR because I am still a nonresident for U.S. tax purposes. My foreign-owned LLC had about $118,000 of income that my preparer says is effectively connected with ...
My CPA said IRC 871 governs how I'm taxed as a nonresident alien — what does this section actually cover?
I'm a Japanese citizen running an online marketing agency through a U.S. LLC. I live in Tokyo and have never set foot in the U.S. My CPA said Section 871 of the IRC is the main section that determines...
I accidentally spent too many days in the U.S. and may have become a tax resident — what now?
I'm a German citizen who owns a U.S. LLC and I travel to the U.S. frequently for conferences and client meetings. I just realized that between 2024, 2025, and 2026, my weighted day count under the Sub...
What is a dual-status tax return and when do I need to file one?
I got my green card in July 2025 after living in the U.S. on a work visa. My accountant says I need to file a 'dual-status return' for 2025. I've never heard of this before. What exactly is a dual-sta...
What exactly is 'effectively connected income' under IRC 864(c)? How do I know if my LLC income qualifies?
I'm a Brazilian business owner with a Florida LLC that sells digital products online. Some sales go to U.S. customers, some to international customers. My CPA says I need to figure out what income is ...
If we elect to treat my nonresident spouse as a resident, do we get the standard deduction automatically?
I am a U.S. resident married to a nonresident spouse in Spain. We are considering the resident-spouse joint-return election because our U.S. income is about $132,000 and my spouse only has around $18,...
What happens to my U.S. LLC when I expatriate? Do I have to close it?
I'm a covered expatriate planning to surrender my green card. I own a single-member LLC that generates about $150,000 per year in revenue from U.S. clients. After I expatriate, can I still keep the LL...
How do treaty tie-breaker rules work if I'm considered a tax resident of both the U.S. and my home country?
I'm a Canadian citizen who has been working in the U.S. for 3 years on a TN visa. I own an LLC in Delaware. Canada considers me a tax resident because I maintain a home in Toronto and my wife and kids...
Have a similar question?
ForeignLLCTax members get expert answers with IRS citations. One CPA consultation costs $200+. Full access is $9.99/month.
Become a Member — $9.99/moDisclaimer: All content on ForeignLLCTax.com is created by a tax professional and is provided for general educational and informational purposes only. It does not constitute tax, legal, or accounting advice, and should not be relied upon as such. Every tax situation is different — for advice specific to your circumstances, please consult a licensed CPA, Enrolled Agent, or tax attorney. By using this website, purchasing a subscription, or accessing any tools or services, you acknowledge that no client-professional relationship is established between you and ForeignLLCTax.com or its operators. This website is not affiliated with the IRS.
