I an a non-US Resident. I intend to form a Delaware LLC for a business as introducing brokers for an online forex trading house. I have a marketing website to market to US residents. My questions:1. Do I require a US licence?2. Do I have to pay tax for the income paid to me (via my Delaware LLC) by the forex trading house?

Depends upon what you're marketing. If it's real estate or securities, you bet your sweet bippy you need to be licensed. Since this appears to involve securities trading and you are a non-resident alien you will not likely be able to get a license from the SEC. You'll need a licensed securities broker on staff at the very least and your firm will need to be registered with the SEC as well. That is NOT a trivial matter, by the way.Yes, the income will be taxable. Since you are a non-resident alien it will probably be subject to source taxation, generally at 30%.You obviously have little knowledge of US securities and tax law. Frankly I'd suggest some other line of business. If you break the rules, the IRS and the SEC will step in and slam the door and conficate any assets you have in the US.

There is no license requirement to be an Introducing Broker for a Forex broker in the spot Forex marketplace.Your Delaware LLC will be responsible for paying any taxes on the referal income received. This will of course be at the corporate rate as opposed to the higher individual tax rate.