Starting a Limited Liability Company (LLC) in the United States offers numerous advantages, including the ability to structure your business as a pass-through entity for tax purposes. This structure can potentially reduce or even eliminate your US tax liability. Here’s how you can achieve this:

1. **Understanding Pass-Through Taxation**: The first step is understanding what pass-through taxation means. In a pass-through entity, profits and losses are passed directly to the owners of the business, who report them on their individual tax returns. This avoids the double taxation that corporations face where both the company and its shareholders are taxed on profits.

2. **Forming an LLC**: To take advantage of pass-through taxation, you need to form an LLC in any of the 50 states or Washington D.C. The process varies by state but generally involves filing articles of organization with your state’s Secretary of State office and paying a filing fee.

3. **Choosing Your Tax Status**: By default, an LLC is treated as a disregarded entity for tax purposes if it has one member, or as a partnership if it has more than one member. However, you can also choose to have your LLC treated as a corporation by filing Form 8832 with the IRS.

4. **Operating Agreement**: Draft an operating agreement that outlines how your LLC will be run, including how profits and losses will be allocated among members. This document isn’t required by law but is highly recommended to protect your limited liability status and avoid disputes among members.

5. **Obtaining an EIN**: Apply for an Employer Identification Number (EIN) from the IRS after forming your LLC. This number is used by the IRS to identify your business for tax purposes.

6. **Foreign Qualification**: If you’re not a US resident, you’ll need to qualify your LLC to do business in your home country through a process known as foreign qualification.

7. **Tax Treaty Benefits**: The US has tax treaties with many countries that can reduce or eliminate your US tax liability. To take advantage of these treaties, you’ll need to file Form 8833 with the IRS and claim treaty benefits.

8. **Filing Your Taxes**: Each year, you’ll need to file a US tax return reporting your LLC’s income and expenses. If your LLC is treated as a disregarded entity or partnership, you’ll report this information on Schedule C of Form 1040 (for single-member LLCs) or Form 1065 (for multi-member LLCs).

9. **Avoiding Self-Employment Tax**: One potential downside of pass-through taxation is self-employment tax, which covers Social Security and Medicare taxes for self-employed individuals. However, if you’re not a US resident and don’t perform any work in the US, you can avoid this tax by filing Form 8233 with the IRS.

10. **Annual State Reports and Fees**: Most states require LLCs to file an annual report and pay an annual fee. Make sure to comply with these requirements to keep your LLC in good standing.

By following these steps, you can structure your US LLC as a pass-through entity and potentially achieve zero US tax liability. However, it’s important to consult with a qualified tax professional before making any decisions about your business’s tax structure as every situation is unique.