Hi, I would like to ask about my obligations to IRS or any other U.S. authority. I own single-member LLC created in Delaware. I am non-resident alien, citizen of European country Slovak Republic. Source of income is not from U.S., business is conducted outside U.S., company sells subscription service over internet, servers are in Germany, we sell primary to Europeans, not U.S.. Company has no employees in U.S., no physical presence in U.S. I read from various sources that as non-resident alien with LLC of above stated properties, I do not have to file any forms and I am not subject to income or withholding tax, but I think is too good to be true. Can anybody confirm or specify my responsibilities to IRS? If I understand it right, I have to pay only personal income tax in Slovakia.

I have read a document Taxation of Nonresident Aliens. Does it mean, that if I do not belong to any of the group in paragraph A. Who must file it means I do not have to?

Can you pleas help me find a part/quote from Internal Revenue Code or other law document that proves when profit from LLC is sent to Slovak owner, there is no obligation withhold tax.

My last question is which part of tax treaty is about paying profits from LLC, because i read that it is not dividends? Link to tax treaty: http://www.irs.gov/pub/irs-trty/slovak.pdf

Thank you very much in advance, best regards Mike.