I'm a non-US resident who last year formed a single-member LLCs in Wyoming. The LLC has been operating outside the US (no US income generated or substantial presence) therefore I never filed for EIN but now I'm wondering if I should file a tax return to IRS. I wish I paid my income tax in my country and a tax treaty signed between US and Poland allows me to do so but shall I also file any document to IRS? I have found the following instructions on the non-US single member LLCs but they say nothing about IRS filing obligations: http://www.mbbp.com/resources/tax/us-persons.html#footnotes
Great question. Check out this link: http://www.irs.gov/uac/Do-I-have-to-File-a-Tax-Return%3F
PLEASE go speak to a professional about this. You might call one of the tax dudes here on Clarity (go figure...).
In the past I have always filed a return -- even if taxes were not owed. It buttons things up nicely.