I want to start company in partnership with non us citizen , he is from india . tell me what should i do ?

Your question is not as difficult as you think. You should have your tax and business attorney set up the correct form of entity, most likely a limited liability company. Your attorney will file the, prepare and operating agreement and buy sell agreement as well the necessary resolutions between you and the other members. Since one of your members is a non-– resident of the US, he will need a taxpayer identification number. Presuming the business is a limited liability company, it would be taxed as a partnership for federal and State tax purposes. You would file a US 1065 partnership tax return as well as the tax returns and any states in which you are authorized to do business. All the members, including your nonresident member, would receive a K – 1 four there annual income which is part of the 1065. There are some additional forms which need to be filed because you have a nonresident member (depending upon the percentage of ownership) but your attorney and CPA can work this out. I hope this helps! Ron Cappuccio