U.S. Tax Compliance for Foreign-Owned LLCs

Seeking a U.S. CPA or international tax specialist with experience advising foreign-owned Wyoming LLCs. I am a Chinese citizen residing in China and am considering forming a Wyoming LLC for intellectual property consulting services. I will not have a U.S. office, employees, inventory, or physical presence. At this stage, I am primarily looking for a consultation to answer several tax, compliance, and business-structure questions, including: • using my existing SSN instead of obtaining an EIN create any tax, reporting, banking, or compliance issues, considering that I currently reside in China and will operate the business remotely? • Whether a Wyoming LLC is the most suitable structure for my situation or other recommendation; • Potential U.S. federal and state tax obligations; • Filing requirements (Form 5472, Pro Forma 1120, EIN, etc.); • Whether income would be considered Effectively Connected Income (ECI); • Banking and Wise account compliance considerations; • Cross-border tax implications for a foreign owner residing outside the United States. • A significant portion of my business expenses may consist of payments to U.S. attorneys and other professional service providers. I would like guidance on the proper accounting treatment, deductibility of such expenses, and whether my business model should be characterized as acting as an agent/intermediary or as the principal service provider. I would also appreciate guidance regarding: • Registered Agent requirements and recommendations; • Whether I need a virtual business address in the U.S.; • Whether a U.S. phone number is necessary for banking and compliance purposes; • Annual maintenance requirements for a Wyoming LLC. Are there any other legal, tax, compliance, banking, or business-structure considerations that I may not have thought of or asked about, based on my specific situation? If the consultation is helpful, there may be an opportunity for ongoing advisory services and future tax filings. Experience advising non-U.S. residents operating U.S. LLCs remotely is strongly preferred.