With the exception of countries and persons listed with the Office of Foreign Asset Control (a branch of the US Department of the Treasury), non-resident aliens are allowed to incorporate in Nevada and form Nevada LLCs. Nevada businesses owned by non-US citizens are required to register with the US on the one page Report of Foreign Bank and Financial Accounts (FBAR) if over $10,000 is connected to the company. All multi-member LLCs must file a 1065 partnership tax return with the IRS. For a single-member LLC, it must file a tax return if it has income that is substantially connected to the United States.