{"id":3416,"date":"2026-01-17T16:21:02","date_gmt":"2026-01-17T16:21:02","guid":{"rendered":"https:\/\/arora.law\/newsite\/?page_id=3416"},"modified":"2026-04-17T16:39:14","modified_gmt":"2026-04-17T16:39:14","slug":"u-s-llc-with-multiple-foreign-members","status":"publish","type":"page","link":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/","title":{"rendered":"U.S. LLC with multiple foreign members"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3416\" class=\"elementor elementor-3416\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d610209 e-flex e-con-boxed e-con e-parent\" data-id=\"d610209\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7beb86d elementor-widget elementor-widget-heading\" data-id=\"7beb86d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">U.S. LLC with multiple foreign members\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cde2a3 elementor-widget elementor-widget-template\" data-id=\"8cde2a3\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"archive\" data-elementor-id=\"3749\" class=\"elementor elementor-3749\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-9266369 e-flex e-con-boxed e-con e-parent\" data-id=\"9266369\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eebe9a1 elementor-widget elementor-widget-heading\" data-id=\"eebe9a1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">(201) 620-1482<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ad33b9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7ad33b9\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/outlook.office365.com\/owa\/calendar\/TaxAudit@arora.law\/bookings\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Schedule a Consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12c7f15 e-flex e-con-boxed e-con e-parent\" data-id=\"12c7f15\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e773179 elementor-widget elementor-widget-breadcrumbs\" data-id=\"e773179\" data-element_type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5c57e4 e-flex e-con-boxed e-con e-parent\" data-id=\"a5c57e4\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9238b44 e-con-full e-flex e-con e-child\" data-id=\"9238b44\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3206d66 elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"3206d66\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quick Links<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3988dd elementor-hidden-mobile elementor-widget elementor-widget-ucaddon_ue_accordion_menu\" data-id=\"c3988dd\" data-element_type=\"widget\" data-widget_type=\"ucaddon_ue_accordion_menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Accordion Menu -->\n\t\t<link id='font-awesome-css' href='https:\/\/arora.law\/newsite\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-all.min.css' type='text\/css' rel='stylesheet' >\n\t\t<link id='font-awesome-4-shim-css' href='https:\/\/arora.law\/newsite\/wp-content\/plugins\/unlimited-elements-for-elementor\/assets_libraries\/font-awesome6\/fontawesome-v4-shims.min.css' type='text\/css' rel='stylesheet' >\n\n<style>\/* widget: Accordion Menu *\/\n\n#uc_ue_accordion_menu_elementor_c3988dd *\n{\n  box-sizing:border-box;\n}\n\n#uc_ue_accordion_menu_elementor_c3988dd .uc-side-menu-wrapper\n{\n  position:relative;\n}\n\n\t\n\t\n#uc_ue_accordion_menu_elementor_c3988dd .collapsed .uc-menu-item-pointer:after{\n\tcontent: \"\";\n    background-image: url(https:\/\/arora.law\/newsite\/wp-content\/uploads\/ac_assets\/ue_accordion_menu\/\/fa_unicode.svg);\n    \n      \n            font-family: \"Font Awesome 5 Free\";\n        content: \"\\f107\" !important;;\n        font-weight: 900;\n        line-height:1em;\n  \t\tbackground-image:none;\n      \n\n    display: inline-block;\n    background-repeat: no-repeat;\n    background-position: center;\n    background-size:contain;\n\n    vertical-align: middle;\n}\n\n#uc_ue_accordion_menu_elementor_c3988dd .expanded .uc-menu-item-pointer:after{\n    \n  \tcontent:\"\";\n    background-image: url(https:\/\/arora.law\/newsite\/wp-content\/uploads\/ac_assets\/ue_accordion_menu\/\/fa_unicode.svg);\n\t\n      \n            font-family: \"Font Awesome 5 Free\";\n        content: \"\\f106\" !important;;\n        font-weight: 900;\n        line-height:1em;\n  \t\tbackground-image:none;\n        \n\n    display: inline-block;\n    background-repeat: no-repeat;\n    background-position: center;\n    background-size:contain;\n    vertical-align: middle;\n}\n\n#uc_ue_accordion_menu_elementor_c3988dd .uc-side-menu-items ul li a{\n\tdisplay: flex;\n  \tjustify-content: start;  \t\n}\n\n\t\n\n\n#uc_ue_accordion_menu_elementor_c3988dd .uc-side-menu-items\n{\n  position:relative;\n  overflow-x: hidden;\n  transition:1s;\n}\n\n#uc_ue_accordion_menu_elementor_c3988dd .open_side_menu\n{\n  cursor:pointer;\n  display:flex;\n  align-items:center;\n  justify-content:center;\n  transition:1s;\n}\n\n#uc_ue_accordion_menu_elementor_c3988dd .uc-side-menu-title\n{\n  text-align:left;\n}\n\n\n#uc_ue_accordion_menu_elementor_c3988dd .uc-side-menu-items ul\n{\n  padding:0px;\n  margin:0px;\n  list-style:none;\n}\n\n#uc_ue_accordion_menu_elementor_c3988dd .uc-side-menu-items ul a\n{\n  display:block;\n  text-decoration:none;\n}\n\n\n#uc_ue_accordion_menu_elementor_c3988dd .sub-menu {\n    overflow: hidden;\n    list-style: none;\n    height: auto;\n    transition: 0.5s;\n    display:none;\n}\n\n.uc-no-transition .sub-menu {\n    transition: none;  \n}\n\n<\/style>\n\n<div id=\"uc_ue_accordion_menu_elementor_c3988dd\" class=\"side-menu-holder\" data-closeothers=\"no\" data-clickable=\"false\" data-start-closed-always=\"false\">\n\n  <div class=\"uc-side-menu-items\">\n    <div class=\"uc-header\">\n\n      \n    <\/div>\n\n    <ul id=\"menu-entity-structuring-in-the-u-s\" class=\"uc-list-menu\"><li id=\"menu-item-3052\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3052\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-branch\/\">U.S. Branch<\/a><\/li>\n<li id=\"menu-item-3110\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3110\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/sole-proprietorship-in-the-u-s\/\">Sole Proprietorship in the U.S.<\/a><\/li>\n<li id=\"menu-item-3113\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3113\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-partnership\/\">U.S. Partnership<\/a><\/li>\n<li id=\"menu-item-3401\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3401\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/\">U.S. Limited Liability Company<\/a><\/li>\n<li id=\"menu-item-3486\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3486\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/s-corporation-in-the-u-s\/\">S-Corporation in the U.S.<\/a><\/li>\n<li id=\"menu-item-3495\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3495\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/c-corporation-in-the-u-s\/\">C-Corporation in the U.S.<\/a><\/li>\n<li id=\"menu-item-3504\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3504\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-disregarded-entity\/\">U.S. Disregarded Entity<\/a><\/li>\n<li id=\"menu-item-3513\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3513\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/professional-corporation-p-c-in-the-u-s\/\">Professional Corporation (P.C.) in the U.S.<\/a><\/li>\n<li id=\"menu-item-3523\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3523\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-subsidiary\/\">U.S. Subsidiary<\/a><\/li>\n<li id=\"menu-item-3529\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3529\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/sister-company-in-the-us\/\">Sister company in the U.S.<\/a><\/li>\n<li id=\"menu-item-3547\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3547\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-joint-venture\/\">U.S. Joint Venture<\/a><\/li>\n<li id=\"menu-item-3556\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3556\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-affiliate\/\">U.S. Affiliate<\/a><\/li>\n<li id=\"menu-item-3562\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3562\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-franchise\/\">U.S. Franchise<\/a><\/li>\n<li id=\"menu-item-3574\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3574\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/special-purpose-vehicle-spv-in-the-us\/\">Special Purpose Vehicle (SPV) in the U.S.<\/a><\/li>\n<li id=\"menu-item-3583\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3583\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-holding-company\/\">U.S. Holding Company<\/a><\/li>\n<li id=\"menu-item-3592\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3592\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/public-private-partnership-ppp-in-the-us\/\">Public-Private Partnership (PPP) in the U.S.<\/a><\/li>\n<li id=\"menu-item-3598\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3598\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-real-estate-investment-trust\/\">U.S. Real Estate Investment Trust<\/a><\/li>\n<\/ul>\n    \n  <\/div>\n\n<\/div>\n<!-- end Accordion Menu -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff547b1 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-n-accordion\" data-id=\"ff547b1\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2670\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2670\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quick Links <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-window-close\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-bars\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M16 132h416c8.837 0 16-7.163 16-16V76c0-8.837-7.163-16-16-16H16C7.163 60 0 67.163 0 76v40c0 8.837 7.163 16 16 16zm0 160h416c8.837 0 16-7.163 16-16v-40c0-8.837-7.163-16-16-16H16c-8.837 0-16 7.163-16 16v40c0 8.837 7.163 16 16 16zm0 160h416c8.837 0 16-7.163 16-16v-40c0-8.837-7.163-16-16-16H16c-8.837 0-16 7.163-16 16v40c0 8.837 7.163 16 16 16z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2670\" class=\"elementor-element elementor-element-348eb4a e-con-full e-flex e-con e-child\" data-id=\"348eb4a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c78810 elementor-widget elementor-widget-ucaddon_ue_accordion_menu\" data-id=\"6c78810\" data-element_type=\"widget\" data-widget_type=\"ucaddon_ue_accordion_menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!-- start Accordion Menu -->\n\n<style>\/* widget: Accordion Menu *\/\n\n#uc_ue_accordion_menu_elementor_6c78810 *\n{\n  box-sizing:border-box;\n}\n\n#uc_ue_accordion_menu_elementor_6c78810 .uc-side-menu-wrapper\n{\n  position:relative;\n}\n\n\t\n\t\n#uc_ue_accordion_menu_elementor_6c78810 .collapsed .uc-menu-item-pointer:after{\n\tcontent: \"\";\n    background-image: url(https:\/\/arora.law\/newsite\/wp-content\/uploads\/ac_assets\/ue_accordion_menu\/\/fa_unicode.svg);\n    \n      \n            font-family: \"Font Awesome 5 Free\";\n        content: \"\\f107\" !important;;\n        font-weight: 900;\n        line-height:1em;\n  \t\tbackground-image:none;\n      \n\n    display: inline-block;\n    background-repeat: no-repeat;\n    background-position: center;\n    background-size:contain;\n\n    vertical-align: middle;\n}\n\n#uc_ue_accordion_menu_elementor_6c78810 .expanded .uc-menu-item-pointer:after{\n    \n  \tcontent:\"\";\n    background-image: url(https:\/\/arora.law\/newsite\/wp-content\/uploads\/ac_assets\/ue_accordion_menu\/\/fa_unicode.svg);\n\t\n      \n            font-family: \"Font Awesome 5 Free\";\n        content: \"\\f106\" !important;;\n        font-weight: 900;\n        line-height:1em;\n  \t\tbackground-image:none;\n        \n\n    display: inline-block;\n    background-repeat: no-repeat;\n    background-position: center;\n    background-size:contain;\n    vertical-align: middle;\n}\n\n#uc_ue_accordion_menu_elementor_6c78810 .uc-side-menu-items ul li a{\n\tdisplay: flex;\n  \tjustify-content: start;  \t\n}\n\n\t\n\n\n#uc_ue_accordion_menu_elementor_6c78810 .uc-side-menu-items\n{\n  position:relative;\n  overflow-x: hidden;\n  transition:1s;\n}\n\n#uc_ue_accordion_menu_elementor_6c78810 .open_side_menu\n{\n  cursor:pointer;\n  display:flex;\n  align-items:center;\n  justify-content:center;\n  transition:1s;\n}\n\n#uc_ue_accordion_menu_elementor_6c78810 .uc-side-menu-title\n{\n  text-align:left;\n}\n\n\n#uc_ue_accordion_menu_elementor_6c78810 .uc-side-menu-items ul\n{\n  padding:0px;\n  margin:0px;\n  list-style:none;\n}\n\n#uc_ue_accordion_menu_elementor_6c78810 .uc-side-menu-items ul a\n{\n  display:block;\n  text-decoration:none;\n}\n\n\n#uc_ue_accordion_menu_elementor_6c78810 .sub-menu {\n    overflow: hidden;\n    list-style: none;\n    height: auto;\n    transition: 0.5s;\n    display:none;\n}\n\n.uc-no-transition .sub-menu {\n    transition: none;  \n}\n\n<\/style>\n\n<div id=\"uc_ue_accordion_menu_elementor_6c78810\" class=\"side-menu-holder\" data-closeothers=\"no\" data-clickable=\"false\" data-start-closed-always=\"false\">\n\n  <div class=\"uc-side-menu-items\">\n    <div class=\"uc-header\">\n\n      \n    <\/div>\n\n    <ul id=\"menu-entity-structuring-in-the-u-s-1\" class=\"uc-list-menu\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3052\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-branch\/\">U.S. Branch<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3110\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/sole-proprietorship-in-the-u-s\/\">Sole Proprietorship in the U.S.<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3113\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-partnership\/\">U.S. Partnership<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3401\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/\">U.S. Limited Liability Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3486\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/s-corporation-in-the-u-s\/\">S-Corporation in the U.S.<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3495\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/c-corporation-in-the-u-s\/\">C-Corporation in the U.S.<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3504\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-disregarded-entity\/\">U.S. Disregarded Entity<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3513\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/professional-corporation-p-c-in-the-u-s\/\">Professional Corporation (P.C.) in the U.S.<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3523\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-subsidiary\/\">U.S. Subsidiary<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3529\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/sister-company-in-the-us\/\">Sister company in the U.S.<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3547\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-joint-venture\/\">U.S. Joint Venture<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3556\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-affiliate\/\">U.S. Affiliate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3562\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-franchise\/\">U.S. Franchise<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3574\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/special-purpose-vehicle-spv-in-the-us\/\">Special Purpose Vehicle (SPV) in the U.S.<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3583\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-holding-company\/\">U.S. Holding Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3592\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/public-private-partnership-ppp-in-the-us\/\">Public-Private Partnership (PPP) in the U.S.<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3598\"><a target=\"_blank\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/us-real-estate-investment-trust\/\">U.S. Real Estate Investment Trust<\/a><\/li>\n<\/ul>\n    \n  <\/div>\n\n<\/div>\n<!-- end Accordion Menu -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b77e61 e-con-full e-flex e-con e-child\" data-id=\"3b77e61\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f28341c e-con-full content-section-left e-flex e-con e-child\" data-id=\"f28341c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d33b76c elementor-widget elementor-widget-text-editor\" data-id=\"d33b76c\" data-element_type=\"widget\" id=\"branch\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>U.S. LLC with multiple foreign members<\/h3><p>A U.S. limited liability company (LLC) can have multiple members, including foreign members. In the following section, we will discuss the U.S. tax implications of a multi-member LLC that includes foreign members.<\/p><p>The different forms of members in a multi-member LLC can be represented by the following scenarios:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a96722 elementor-widget elementor-widget-n-accordion\" data-id=\"7a96722\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1280\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1280\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Scenario 1: A U.S. Limited Liability Company (LLC) with one foreign individual and one company as members. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1280\" class=\"elementor-element elementor-element-dee9b1f e-con-full e-flex e-con e-child\" data-id=\"dee9b1f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be0d59f elementor-widget elementor-widget-text-editor\" data-id=\"be0d59f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Let\u2019s consider a situation where a multi-member LLC includes one foreign person and one foreign company as a member.<\/p><p>\u00a0Here, the multi-member LLC is taxed by the IRS as a pass-through entity.<\/p><p>The following are the tax consequences of each member as well as the LLC:<\/p><h6><strong>Foreign Individual Member:<\/strong><\/h6><ul><li>The LLC profits from the business pass through to the foreign members and are treated as personal income, with foreign members paying tax on their share of profits through their personal income tax returns.<\/li><li>Likely obligated to file Form 1040-NR &#8220;U.S. Non-resident Alien Income Tax Return&#8221; to report U.S. source income.<\/li><li><strong>Effectively Connected Income (ECI):<\/strong> Subject to tax at graduated tax rates on their Effectively Connected Income (ECI) from their U.S. trade or business. Subject to withholding by U.S. LLC on their ECI at a rate of 37% (2025) on ordinary income, unless reduced by the applicable tax treaty.<\/li><li><strong>Fixed, Determinable, Annual, or Periodical (FDAP):<\/strong> Subject to withholding by U.S. LLC on their Fixed, Determinable, Annual, or Periodical (FDAP) income at a rate of flat 30% withholding tax (2025) unless an applicable tax treaty provides a lower rate. Here, FDAP income refers to passive income that does not originate from their active income operations.<\/li><\/ul><h6><strong>Foreign Company Member:<\/strong><\/h6><ul><li>Foreign corporations are likely obligated to report their share of effectively connected income (ECI) on Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. For a detailed discussion on how a foreign company may be subject to U.S. trade or business through its LLC, refer to this article.<\/li><li><strong>Effectively Connected Income (ECI):<\/strong> Subject to tax at 21% (2025) tax rates on their ECI from their U.S. trade or business. Further, Subject to withholding by U.S. LLC on their ECI at a rate of 21% (2025) unless an applicable tax treaty provides a lower rate.<\/li><li><strong>Fixed, Determinable, Annual, or Periodical (FDAP): <\/strong>Subject to withholding by U.S. LLC on their FDAP income at a flat 30% withholding tax (2025), unless an applicable tax treaty provides a lower rate. Here, FDAP income refers to passive income that does not originate from their active income operations.<\/li><li><strong>Branch Profit Tax:<\/strong> Subject to an additional 30 percent branch profits tax (2025) on the corporation\u2019s dividend equivalent amount. This is because when a foreign corporation is a member of a U.S. limited liability company (LLC), the LLC&#8217;s activities constitute a branch of the foreign corporation, triggering Branch Profits Tax considerations. For more information regarding Branch Profit Tax, please refer to this article. \u00a0\u00a0<\/li><\/ul><h6><strong>Limited Liability Company (LLC) Itself:<\/strong><\/h6><ul><li>LLC does not get taxed itself as it acts as a pass-through entity. The income passes through to their members. However, the LLC is obligated to withhold the tax from their members and remit to the IRS.<\/li><li>A U.S. LLC with foreign members should withhold tax on their Effectively Connected Taxable Income (ECTI) on the following income:<ul><li>Ordinary Income for Individuals: 37% (2025)<\/li><li>ECTI for Corporates: 21% (2025)<\/li><\/ul><\/li><li>Likely obligated to file Form <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1065.pdf\" target=\"_blank\" rel=\"noopener\">1065 &#8220;U.S. Return of Partnership Income<\/a>.\u201d<\/li><li>Issue Schedule K-1 to each member reporting their share of income.<\/li><li>The U.S. LLC should also file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8804\" target=\"_blank\" rel=\"noopener\">Form 8804<\/a> (Annual Return for Partnership Withholding Tax) with the IRS and provide <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8805\" target=\"_blank\" rel=\"noopener\">Form 8805<\/a> (Foreign Partner&#8217;s Information Statement of Section 1446 Withholding Tax) to each foreign member by the 15th day of the third month following the end of the tax year. The amounts withheld will serve as prepayments that foreign members can claim when they file their U.S. tax returns.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1281\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1281\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Scenario 2: A U.S. Limited Liability Company (LLC) with one U.S. individual and one foreign individual as members. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1281\" class=\"elementor-element elementor-element-ac66bac e-con-full e-flex e-con e-child\" data-id=\"ac66bac\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ebfff77 elementor-widget elementor-widget-text-editor\" data-id=\"ebfff77\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Let&#8217;s consider a scenario where an LLC has two members: one individual from the U.S. and another from a foreign country. In this case, the LLC will be classified as a multi-member LLC. Like in the previous example, the IRS treats this type of LLC as a pass-through entity. Below are the tax implications for each member, as well as for the LLC itself:<\/p>\n<h6><strong>U.S. Individual Member:<\/strong><\/h6>\n<ul>\n<li>The profits generated by the LLC are passed through to its members and are considered personal income. This means that members should report their profit share on their personal income tax returns.<\/li>\n<li>Members report LLC income on their personal <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040\" target=\"_blank\" rel=\"noopener\">Form 1040<\/a> (U.S. Individual Income Tax Return) using <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-schedule-e-form-1040\" target=\"_blank\" rel=\"noopener\">Schedule E (Form 1040)<\/a> Supplemental Income and Loss and related schedules.<\/li>\n<li>No withholding taxes are required on distributions made to U.S. individual members.<\/li>\n<\/ul>\n<h6><strong>Foreign Individual Member:<\/strong><\/h6>\n<ul>\n<li>The LLC profits from the business pass through to the foreign members and are treated as personal income, with foreign members paying tax on their share of profits through their personal income tax returns.<\/li>\n<li>Likely obligated to file Form 1040-NR &#8220;U.S. Non-resident Alien Income Tax Return&#8221; to report U.S. source income.<\/li>\n<li><strong>Effectively Connected Income (ECI):<\/strong> Subject to tax at graduated tax rates on their Effectively Connected Income (ECI) from their U.S. trade or business. Subject to withholding by U.S. LLC on their ECI at a rate of 37% (2025) on ordinary income, unless reduced by the applicable tax treaty.<\/li>\n<li><strong>Fixed, Determinable, Annual, or Periodical (FDAP):<\/strong> Subject to withholding by U.S. LLC on their Fixed, Determinable, Annual, or Periodical (FDAP) income at a rate of flat 30% (2025) withholding tax unless a lower rate is provided by an applicable tax treaty. Here FDAP income refers to passive income that does not originate from their active income operations.<\/li>\n<\/ul>\n<h6><strong>Limited Liability Company (LLC) Itself:<\/strong><\/h6>\n<ul>\n<li>LLC does not get taxed itself as it acts as a pass-through entity. The income passes through to their members. However, the LLC is obligated to withhold the tax from their members and remit to the IRS.<\/li>\n<li>U.S. LLCs with foreign members must withhold tax on Effectively Connected Taxable Income (ECTI) at a rate of 37% (2025) for Ordinary Income for Individuals in 2025.<\/li>\n<li>Likely obligated to file Form <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1065.pdf\" target=\"_blank\" rel=\"noopener\">1065 &#8220;U.S. Return of Partnership Income<\/a>\u201d<\/li>\n<li>Issue Schedule K-1 to each member reporting their share of income.<\/li>\n<li>The U.S. LLC should also file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8804\" target=\"_blank\" rel=\"noopener\">Form 8804<\/a> (Annual Return for Partnership Withholding Tax) with the IRS and provide <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8805\" target=\"_blank\" rel=\"noopener\">Form 8805<\/a> (Foreign Partner&#8217;s Information Statement of Section 1446 Withholding Tax) to each foreign member by the 15th day of the third month following the end of the tax year. The amounts withheld will serve as prepayments that foreign members can claim when they file their U.S. tax returns.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1282\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1282\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Scenario 3: A U.S. Limited Liability Company (LLC) with one U.S. company and one foreign company as members. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1282\" class=\"elementor-element elementor-element-c318872 e-con-full e-flex e-con e-child\" data-id=\"c318872\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a84156a elementor-widget elementor-widget-text-editor\" data-id=\"a84156a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Let&#8217;s consider a U.S. LLC that has one U.S. member and one foreign member. In this situation, the U.S. LLC is classified as a multi-member limited liability company (LLC). As in the previous example, the IRS treats the U.S. LLC as a pass-through entity. Below are the tax consequences for each member:<\/p><h6><strong>US Company Member:<\/strong><\/h6><ul><li>Reports its share of LLC income on its corporate tax return, Form 1120.<\/li><li>No withholding is required on distributions to the U.S. company member.<\/li><\/ul><h6><strong>Foreign Company Member:<\/strong><\/h6><ul><li>Foreign corporations are likely obligated to report their share of effectively connected income (ECI) on Form 1120-F, U.S. Income Tax Return of a Foreign Corporation. For a detailed discussion on how a foreign company may be subject to U.S. trade or business through its LLC,\u00a0<a href=\"https:\/\/arora.law\/newsite\/tax-strategy-for-foreign-corporations-with-u-s-llcs\/\" target=\"_blank\" rel=\"noopener\">refer to this article<\/a>.<\/li><li>Effectively Connected Income (ECI): Subject to tax at 21% tax rates (2025) on their ECI from their U.S. trade or business. Further, Subject to withholding by U.S. LLC on their ECI at a rate of 21% unless a lower rate is provided by an applicable tax treaty.<\/li><li>Fixed, Determinable, Annual, or Periodical (FDAP): Subject to withholding by U.S. LLC on their FDAP income at a flat 30% withholding tax (2025), unless a lower rate is provided by an applicable tax treaty. Here, FDAP income refers to passive income that does not originate from their active income operations.<\/li><li>Branch Profit Tax: Subject to an additional 30 percent branch profits tax (2025) on the corporation\u2019s dividend equivalent amount. This is because when a foreign corporation is a member of a U.S. limited liability company (LLC), the LLC&#8217;s activities constitute a branch of the foreign corporation, triggering branch profits tax considerations.<\/li><\/ul><h6><strong>LLC Itself:<\/strong><\/h6><ul><li>LLC does not get taxed itself as it acts as a pass-through entity. The income passes through to their members. However, the LLC is obligated to withhold the tax from its members and remit it to the IRS.<\/li><li>U.S. LLC with foreign members likely to withhold tax on Effectively Connected Taxable Income (ECTI)<\/li><li>Likely obligated to file Form <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f1065.pdf\" target=\"_blank\" rel=\"noopener\">1065 &#8220;U.S. Return of Partnership Income<\/a>\u201d<\/li><li>Issue Schedule K-1 to each member reporting their share of income.<\/li><li>The U.S. LLC should also file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8804\" target=\"_blank\" rel=\"noopener\">Form 8804<\/a> (Annual Return for Partnership Withholding Tax) with the IRS and provide <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8805\" target=\"_blank\" rel=\"noopener\">Form 8805<\/a> (Foreign Partner&#8217;s Information Statement of Section 1446 Withholding Tax) to each foreign member by the 15th day of the third month following the end of the tax year. The amounts withheld will serve as prepayments that foreign members can claim when they file their U.S. tax returns.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e4039f e-con-full content-section-left e-flex e-con e-child\" data-id=\"5e4039f\" data-element_type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-e2a428e e-con-full box-entity e-flex e-con e-child\" data-id=\"e2a428e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-a-single-foreign-individual-member\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-baebf00 elementor-widget elementor-widget-heading\" data-id=\"baebf00\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">U.S. LLC with a single foreign individual member<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-92feab4 e-con-full box-entity e-flex e-con e-child\" data-id=\"92feab4\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-tax-treatment-if-elected-to-be-treated-as-a-c-corp\/\" target=\"_blank\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1c5881 elementor-widget elementor-widget-heading\" data-id=\"b1c5881\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">U.S. Tax Treatment if elected to be treated as a C-Corp<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aedd34c e-flex e-con-boxed e-con e-parent\" data-id=\"aedd34c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfe048a elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"dfe048a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Are you planning to set up a U.S. Limited Liability Company?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>U.S. LLC with multiple foreign members Quick Links U.S. Branch Sole Proprietorship in the U.S. U.S. Partnership U.S. Limited Liability Company S-Corporation in the U.S. C-Corporation in the U.S. U.S. Disregarded Entity Professional Corporation (P.C.) in the U.S. U.S. Subsidiary Sister company in the U.S. U.S. Joint Venture U.S. Affiliate U.S. Franchise Special Purpose Vehicle [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2880,"parent":3387,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-3416","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>U.S. LLC with multiple foreign members - Arora Law P.C<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"U.S. LLC with multiple foreign members - Arora Law P.C\" \/>\n<meta property=\"og:description\" content=\"U.S. LLC with multiple foreign members Quick Links U.S. Branch Sole Proprietorship in the U.S. U.S. Partnership U.S. Limited Liability Company S-Corporation in the U.S. C-Corporation in the U.S. U.S. Disregarded Entity Professional Corporation (P.C.) in the U.S. U.S. Subsidiary Sister company in the U.S. U.S. Joint Venture U.S. Affiliate U.S. Franchise Special Purpose Vehicle [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/\" \/>\n<meta property=\"og:site_name\" content=\"Arora Law P.C\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-17T16:39:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2026\/01\/arora-law-favicon.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"15 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/\",\"url\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/\",\"name\":\"U.S. LLC with multiple foreign members - Arora Law P.C\",\"isPartOf\":{\"@id\":\"https:\/\/arora.law\/newsite\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2026\/01\/arora-law-favicon.jpg\",\"datePublished\":\"2026-01-17T16:21:02+00:00\",\"dateModified\":\"2026-04-17T16:39:14+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#primaryimage\",\"url\":\"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2026\/01\/arora-law-favicon.jpg\",\"contentUrl\":\"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2026\/01\/arora-law-favicon.jpg\",\"width\":512,\"height\":512},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inbound Tax Planning\",\"item\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Inbound Pre-Entry &amp; Structuring Strategy\",\"item\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"For Businesses &#8211; Inbound Tax Planning\",\"item\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Entity Structuring\",\"item\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"U.S. Limited Liability Company\",\"item\":\"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/\"},{\"@type\":\"ListItem\",\"position\":6,\"name\":\"U.S. LLC with multiple foreign members\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/arora.law\/newsite\/#website\",\"url\":\"https:\/\/arora.law\/newsite\/\",\"name\":\"Arora Law P.C\",\"description\":\"Simplifies international tax for businesses and individuals operating across borders\",\"publisher\":{\"@id\":\"https:\/\/arora.law\/newsite\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/arora.law\/newsite\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/arora.law\/newsite\/#organization\",\"name\":\"Arora Law P.C\",\"url\":\"https:\/\/arora.law\/newsite\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/arora.law\/newsite\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2025\/03\/logo-arora.png\",\"contentUrl\":\"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2025\/03\/logo-arora.png\",\"width\":229,\"height\":52,\"caption\":\"Arora Law P.C\"},\"image\":{\"@id\":\"https:\/\/arora.law\/newsite\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"U.S. LLC with multiple foreign members - Arora Law P.C","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/","og_locale":"en_US","og_type":"article","og_title":"U.S. LLC with multiple foreign members - Arora Law P.C","og_description":"U.S. LLC with multiple foreign members Quick Links U.S. Branch Sole Proprietorship in the U.S. U.S. Partnership U.S. Limited Liability Company S-Corporation in the U.S. C-Corporation in the U.S. U.S. Disregarded Entity Professional Corporation (P.C.) in the U.S. U.S. Subsidiary Sister company in the U.S. U.S. Joint Venture U.S. Affiliate U.S. Franchise Special Purpose Vehicle [&hellip;]","og_url":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/","og_site_name":"Arora Law P.C","article_modified_time":"2026-04-17T16:39:14+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2026\/01\/arora-law-favicon.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"15 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/","url":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/","name":"U.S. LLC with multiple foreign members - Arora Law P.C","isPartOf":{"@id":"https:\/\/arora.law\/newsite\/#website"},"primaryImageOfPage":{"@id":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#primaryimage"},"image":{"@id":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#primaryimage"},"thumbnailUrl":"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2026\/01\/arora-law-favicon.jpg","datePublished":"2026-01-17T16:21:02+00:00","dateModified":"2026-04-17T16:39:14+00:00","breadcrumb":{"@id":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#primaryimage","url":"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2026\/01\/arora-law-favicon.jpg","contentUrl":"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2026\/01\/arora-law-favicon.jpg","width":512,"height":512},{"@type":"BreadcrumbList","@id":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/u-s-llc-with-multiple-foreign-members\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inbound Tax Planning","item":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/"},{"@type":"ListItem","position":2,"name":"Inbound Pre-Entry &amp; Structuring Strategy","item":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/"},{"@type":"ListItem","position":3,"name":"For Businesses &#8211; Inbound Tax Planning","item":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/"},{"@type":"ListItem","position":4,"name":"Entity Structuring","item":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/"},{"@type":"ListItem","position":5,"name":"U.S. Limited Liability Company","item":"https:\/\/arora.law\/newsite\/inbound-tax-planning\/inbound-pre-entry-structuring-strategy\/for-businesses-inbound-tax-planning\/entity-structuring-for-businesses\/u-s-limited-liability-company\/"},{"@type":"ListItem","position":6,"name":"U.S. LLC with multiple foreign members"}]},{"@type":"WebSite","@id":"https:\/\/arora.law\/newsite\/#website","url":"https:\/\/arora.law\/newsite\/","name":"Arora Law P.C","description":"Simplifies international tax for businesses and individuals operating across borders","publisher":{"@id":"https:\/\/arora.law\/newsite\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/arora.law\/newsite\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/arora.law\/newsite\/#organization","name":"Arora Law P.C","url":"https:\/\/arora.law\/newsite\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/arora.law\/newsite\/#\/schema\/logo\/image\/","url":"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2025\/03\/logo-arora.png","contentUrl":"https:\/\/arora.law\/newsite\/wp-content\/uploads\/2025\/03\/logo-arora.png","width":229,"height":52,"caption":"Arora Law P.C"},"image":{"@id":"https:\/\/arora.law\/newsite\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/pages\/3416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/comments?post=3416"}],"version-history":[{"count":61,"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/pages\/3416\/revisions"}],"predecessor-version":[{"id":8259,"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/pages\/3416\/revisions\/8259"}],"up":[{"embeddable":true,"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/pages\/3387"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/media\/2880"}],"wp:attachment":[{"href":"https:\/\/arora.law\/newsite\/wp-json\/wp\/v2\/media?parent=3416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}