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Opening a U.S. single-member LLC as a foreign taxpayer can be an attractive way to do business in the United States. However, it comes with special tax compliance requirements and considerations that differ from those for U.S. residents. For U.S. federal tax purposes, an LLC with one owner is by default treated as a “disregarded entity,” meaning it is not recognized as separate from its owner for income tax filing​. In other words, the IRS “looks through” the LLC and taxes th