I setup an LLC in Texas at the begining of last year. I got an EIN for the company.
But, I'm in Mexico, I'm Mexican and I live here. All my income was made being here, not in the USA.
I didn't have effectively connected income with the USA. I never was in the USA doing business or doing professional services. All my income is in Mexico(around USD $90,000 with expenses about USD $60,000)

The nice guys in the TX department already told me I should not pay Texas state taxes (they don't have I think), but a Franchise tax which is very small percentage and I'm not even the the initial bracket, so I don't pay. I have to, however, present some forms even if I don't pay.

Does the LLC needs to file and pay IRS?
Do I still have to send some forms, even if I don't have to pay?

Do I still need to file a personal Tax return in the USA, even if all my income was in Mexico?

Dear Cesar,
Re: Foreign owned US LLC

As far as the IRS is concerned, if you have a registered an LLC in US based in Texas, you are required to file an LLC return. The due date is April 16th 2006.

Generally speaking, there is no tax liability that is due on the filing of the tax return. I recommend that you file the LLC return even though you may have zero activity in the USA. You may want to file for future reasons and IRS compliance purposes as well.

As far as the personal tax return is concerned, it would appear that you do not meet the minimum statutory income that is required in order to file your tax return. So, you may be exempted from filing your personal tax return. If you need help please send me a private message with your contact details.

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