Delaware LLC specialty scenarios

Accidental Americans face full US tax obligations on Delaware LLC income. FATCA reporting affects foreign banking.

B-1/B-2 visitors can own a Delaware LLC for passive investment but cannot actively work in the US under these visa categories.

F-1 holders can own a Delaware LLC but cannot actively work in it without OPT, CPT, or other work authorization.

H-1B holders can own a Delaware LLC but face strict limits on active employment in their own LLC due to visa-tied employment authorization.

J-1 holders can own a Delaware LLC for passive investment but face employment restrictions similar to F-1.

L-1 holders can own a Delaware LLC but face the same employer-tied employment restrictions as H-1B.

O-1 holders have more flexibility than H-1B and can actively work in their own LLC if properly structured.

Green card holders are US persons for tax purposes regardless of residence; LLC tax treatment follows US-person rules.

US citizens are taxed on worldwide income regardless of residence; LLC tax treatment follows US-person rules with FEIE and FTC available.

Delaware LLC for Amazon KDP authors captures treaty-rate royalty withholding and provides brand separation.

Delaware LLC for Instagram creators consolidates brand deals, Reels Play, and affiliate revenue.

Delaware LLC for music distribution captures treaty-rate royalty withholding from Spotify, Apple Music, and streaming platforms.

Delaware LLC structure works for OnlyFans creators with specific banking and brand-protection considerations.

Delaware LLC for podcast creators consolidates sponsorships, listener support, and ad-network revenue.

Delaware LLC for TikTok creators consolidates Creator Fund, brand deals, and TikTok Shop revenue.

Delaware LLC for Twitch streamers consolidates revenue streams and provides liability protection.

Delaware LLC for YouTube creators consolidates AdSense, channel memberships, brand deals, and Super Chat revenue.

Delaware LLCs commonly used for crypto trading and operations, with specific banking and tax considerations.

Delaware LLC for esports operations covers team management, sponsorships, and tournament prize income.

Delaware LLCs commonly used for NFT operations, with art-tax and royalty considerations.