The detail
What it means in practice.
A foreign individual files Form 1040-NR when they have income effectively connected with a US trade or business, US-source income that wasn't correctly withheld on, or a refund of over-withheld tax to claim. The owner of an LLC run from abroad with no US presence usually has none of these and files nothing personally; the company files Form 5472. Filing needs an SSN or ITIN.
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