If the sole member of a limited liability company is a foreign person who is a resident in U.S.A., without a source of income in U.S.A. and without employees, the limited liability company is not responsible for paying income taxes in Delaware.
The limited liability companies of Delaware will be taxed as a collective entity, i.e., each member must individually pay his/her taxes. The annual tax of a limited liability company in Delaware must be paid in June 1 of every year. If the owner of the limited liability company is the sole member and carries out activities not related to the U.S.A., nor does (s)he have a source of income in U.S.A., then s(he) will only pay an annual tax.
For more information about tax requirements and registration of tax returns in the U.S.A. you can contact our offices.