Hi everyone, I am a non-US resident and the sole owner of a US Single-Member LLC. My business is 100% online, selling physical products in the US market exclusively through the Amazon FBA program. I don't have an office, a physical warehouse, or any employees in the US. I manage the entire business from my computer in my home country. I see a lot of service providers and blogs claiming that if you are a non-US resident with no physical overhead of your own, your LLC is completely tax-exempt at the federal level, and you only need to file informational forms (like Form 5472). But here is my doubt: since my inventory is physically stored in Amazon's US fulfillment centers before being shipped to US buyers, does that count as a physical presence? Does having my stock in FBA warehouses actually make my LLC's profits subject to US income tax? I would love to hear from other foreign sellers or tax professionals who have experience with this. Thanks in advance!