Absolutely! We welcome investors from other countries. The process is a little more involved for an investor who does not have a US Tax ID Number (TIN) or US Social Security Number (SSN), but we can refer your to CPAs who can work with you on this.
We have outlined the steps that you need to take before you invest as well as annual tax filings that are required. You CPA or lawyer can give you more detailed information.
Can Non US Residents Invest?
Apply for a TIN
US residents typically file taxes using their SSN as their tax ID number. Since you do not have an SSN you will need to apply for an Individual TIN from the Internal Revenue Service (IRS) using form # W-7. You can apply directly with the IRS or through an Acceptance Agent located in various states and countries.
File Your Tax Return Annually
Each year around February, you will receive form K-1 which shows your share of the LLC's net income for the previous year along with other information needed to file your personal return. You then file your personal return with the IRS, typically by using form 1040-NR. You can find instructions for this form on the IRS website.
Basic Steps
Tax Rates
In short, you need to get a US tax ID number, give it to us to put on file, and file a personal US tax return annually.
Information for investors who are not US Citizens or residents.
INTERNATIONAL
INVESTORS
Investment Options
Tax rates for non-residents are the same as the rates for US Citizens/Residents. However, you cannot claim any of the deductions that most US Citizens/Residents can claim. Therefore, you will apply your tax rate to the net income of the LLC to calculate the tax you owe (assuming you don't have any other income from a US source). As you can see from the tax tables below, rates at lower income levels are very reasonable. In addition, many countries have tax treaties with the US which usually ensure that you are not doubly taxed.
Complete Form W-9
You need to give us a completed form W-9, 'Request for TIN and Certification' before you invest. This officially informs the LLC of your TIN number that you received in the step above. You can get this form online at IRS.gov. Applying for a TIN and giving us the W-9 just needs to be done once.
2015 US Personal Tax Rates
Single
2015 US Personal Tax Rates
Married Filing Jointly
