Thanks for your reply, We will be LLC with investments coming in starting next week. We are preparing all legal requirements to be a proper company capable of doing business outside of Korea. Yes, I am a Korean citizen that has worked in the States previously and have my own SSN, however no EIN, as I was an employee and not an employer. And yes, I will be checking with my legals here but also wanted to know if I need to be aware of anything else other than what I have personally researched so far :) And yeah the US having (no offense) odd rules to their taxation gave me confusion almost in the last minute before we full throttle our app into the States and just wanted to make sure we have everything covered haha