The Delaware non resident limited liability company (LLC) is not a partnership or a corporation. It is a distinct business entity that offers an alternative to partnerships and corporations by combining the corporate advantages of limited liability with the partnership advantage of pass-through taxation. Unlike a US corporation, a Delaware Limited Liability Company (LLC) does not pay US state or federal income tax if its owners are not US citizens or green card holders, its offices are located outside of the US, and the LLC does no business in the US. A Delaware LLC is not required to file a US income tax return. Delaware LLCs are popular vehicles for conducting international business.