An LLC in the United States with more than one member has a default partnership tax status for tax purposes as set out in section 301.7701-3 (b) (1) (i) of the Treasury Regulations. The partnership is not a taxpayer, but transfers revenue shares of all profits and expenses to its members who act as tax partners. In the event that partners are not residents of the United States and do not spend time in the country, their LLC is considered a non-resident for tax purposes under section 7701 (b).
In fact, there is no tax in the United States, but it does arise at your place of residence. It should also be borne in mind that the United States has a fairly large tax on repatriation of funds outside the United States. Therefore, the option of opening a company in the United States may be most interesting for programmers who earn and spend the money they earn in the United States.
Note: LLC is an option exclusively for small businesses, large ones need a Corporation, which is much more difficult and time-consuming to work with.
It seems that in the case of LLC everything is simple, but there are still a lot of nuances and risks when working in the United States as the main jurisdiction.