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?
If the LLC continues to be a disregarded entity, and you as the sole owner continue to be a nonresident alien for U.S. tax purposes, then you won't be able to get a U.S. tax residency certificate.
If you file an election for the LLC to be taxed as a C corporation, then the LLC will be a regarded entity for U.S. tax purposes, and will qualify as a U.S. tax resident. Once you file the election you can go ahead and complete Form 8802 to obtain the residency certificate, if needed.
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.
