Question
I'm a foreigner but have been running a US single member LLC which is a disregarded entity. I need to get a US Tax Residency Certificate for this LLC. How do I get it? I know that the LLC itself, by default, is not a US tax payer. Do I have to elect my LLC to be taxed as a corporation first?
Answer
As a foreigner operating a single member LLC in the U.S., your LLC is generally considered a disregarded entity for tax purposes. In the case of obtaining a U.S. Tax Residency Certificate for your LLC, it is to be noted that the tax residency certificate is issued to individuals rather than entities. So, the focus would be on establishing your own U.S. tax residency.
For this you would need to meet certain criteria set by the IRS. It may include factors such as substantial presence test, that determines the number of days you have been physically present in the U.S.