US LLCs are usually a pain in the ass for non US residents. At least, it is for Canadians and I was strongly adviced not to do that by my tax specialist. C Corp is the way to go for non residents afaik.
CRA says LLCs are taxed like corporations. The IRS says they are disregarded or taxed as partnerships (I.e., passthrough). This mismatch causes great pain. :-)
A lot of times this mismatch (an entity is treated as a corporation in one country and something else in another country) can be used for fun and profit. These are called "hybrid entities" and they bedevil the government.
