(Already asked to an accountant, he's researching). Say you are from another country. Mexico in my case. You setup an Inc or an LLC in some state. In my case an LLC in Texas. I got an EIN for the company. All my income was made being here, not in the USA. The nice guys in the TX department already told me I should not pay Texas state taxes (they don't have I think), but a Franchise tax which is very small percentage and I'm not even the the initial bracket, so I don't pay. I have to, however, present some forms even if I don't pay. But what about Federal Taxes!? Do I still have to send some forms, even if blank? Could you share an opinion in your experience?