Hi everyone, looking for clarification on Form 1040-NR for my specific situation.

    My context:

    • Single-member LLC, New Mexico, disregarded entity
    • Foreign-owned (Spanish tax resident, non-US citizen, no SSN/ITIN)
    • The LLC's only activity is receiving Google AdSense payments into a Mercury bank account (US-based)
    • I periodically transfer funds from Mercury to my personal Spanish bank account
    • No US employees, no physical presence in the US, no other income sources

    What I already know:

    • I must file Form 5472 + pro forma Form 1120 annually
    • I am not engaged in US trade or business (no office, no employees, no US clients)

    My question about Form 1040-NR:

    1. As a foreign owner of a single-member LLC receiving only AdSense payments, do I need to file Form 1040-NR?
    2. Does it matter whether AdSense payments come from Google Ireland Limited vs Google LLC US for this obligation?
    3. If AdSense payments are considered US-source income, does that automatically trigger 1040-NR?
    4. Is there any scenario where a foreign-owned single-member LLC receiving only AdSense payments would NOT need to file 1040-NR?

    Foreign-owned single-member LLC (New Mexico) receiving AdSense payments — Is Form 1040-NR required?
    byu/charlesbukowski5 intax



    Posted by charlesbukowski5

    Leave A Reply
    Share via