US Tax Expert & IRS Agent for Non-Resident Alien with 4 SMLLCs (1040NR, 5472, 1120)

I need professional assistance with my US tax filings and compliance. Below is my full background for context.

I am a non-resident alien from Pakistan and have never been to the United States. I currently own 4 single-member LLCs (SMLLCs) in the US.

LLC 1:

Registered in 2022 in Wyoming. I applied for my ITIN through an IRS acceptance agent in Pakistan and received it in 2023. The first filing was done in April 2024 (FTY ending December 2023). My tax consultant filed Form 1040NR for both years, as I understand.

LLC 2:

Registered in 2024 in Texas. I later learned that Form 5472 was also required so I told my consultant. In April 2025 (FTY ending December 2024), my consultant filed Form 1040NR and 5472.

LLC 3 & 4:

Registered in 2025 in Wyoming. I recently learned that Form 1120 (pro-forma) may also be mandatory for foreign-owned SMLLCs. Based on my own research, I believe my income may not qualify as Effectively Connected Income (ECI), and I may not have owed US taxes.

All LLCs are fully compliant with state requirements. Annual reports and BOI filings are up to date (I file them myself).

All companies operate entirely remotely from Pakistan. I have:

No physical presence in the US (Just virtual office addresses)

No US employees

No US contractors

The LLCs were formed primarily to receive payments from US clients via Stripe, PayPal, etc.

All entities provide digital services (software development & design) to US clients.

At this point, I need clarity on:

What I should have filed?

What corrections (if any) are needed for prior years?

Whether I actually owe US taxes?

What my compliance obligations are going forward?

If you have strong experience with foreign-owned US LLCs and non-resident tax matters, I would appreciate your response.

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