Anyone in the world can own a US LLC. There is no citizenship, visa or residency requirement, and the whole process can be done online from your home country. What trips most international founders up is not the registration — it is the EIN, the bank account and one IRS form that carries a $25,000 penalty. This guide covers all of it, in order.
1. Can a non-resident own a US LLC?
Yes. Every US state lets foreign individuals and foreign companies own 100% of an LLC. You do not need to visit the US, and you do not need a Social Security number (SSN) to form the company. You will need:
- A valid passport (used later for the bank account and some tax forms).
- A registered agent with a physical address in the state you choose.
- An email address and phone number where you can be reached.
Owning a US LLC does not give you the right to live or work in the US. It is a business entity, not an immigration route.
2. Choose your state
If you will not have an office, staff or warehouse in the US, you are free to pick any state. Most non-residents choose one of two:
- Wyoming — low cost, no state income tax, instant online approval and owner names kept off the public record. The most popular choice for e-commerce and online service businesses.
- Delaware — the best-known business court system and the usual choice if you plan to raise money from US investors, but it charges a flat $300 franchise tax every year.
If you will actually operate in a particular state — an office in Texas, stock in a Florida warehouse — you will usually have to register there anyway, so forming directly in that state is often simpler. Our guide Wyoming vs Delaware LLC compares the two in detail.
3. Pick a name and a registered agent
Your LLC name must be unique in the state and end with "LLC" or "Limited Liability Company". Check it first with our free business name search.
Every LLC must keep a registered agent in its state of formation: a person or company with a physical street address that accepts legal papers and state mail for you. As a non-resident you cannot be your own agent, so you will use a professional service such as Incofile's registered agent, which scans your mail to your online account.
4. Register the LLC
The formation document — called Articles of Organization in Wyoming and a Certificate of Formation in Delaware — is filed with the Secretary of State. It lists the company name, the registered agent and an organiser. In Wyoming and Delaware the owners' names are not required on it.
Wyoming approves online filings almost instantly; Delaware usually takes one to two weeks unless you pay for expedited service. Incofile prepares and files the document for you, and the approved papers land in your dashboard.
Next, prepare an operating agreement. Banks almost always ask for one, and it proves who owns and controls the LLC.
5. Get your EIN without an SSN
The EIN (Employer Identification Number) is your company's federal tax ID. You need it to open a bank account, use payment processors and file US tax forms.
The IRS online EIN application only works if the owner has an SSN or ITIN, so non-residents apply with Form SS-4 instead:
- By phone — international applicants can call the IRS on +1 267-941-1099 (not toll-free), 6 a.m. to 11 p.m. Eastern time, Monday to Friday.
- By fax — the IRS says you generally receive the EIN by fax within 4 business days if you include a return fax number.
- By mail — about 4 weeks.
On line 7b of the form, write "Foreign" if you have no SSN or ITIN. The IRS never charges for an EIN. Our step-by-step guide How to get an EIN without an SSN explains every line, or we can get your EIN for you.
6. Get a US business address
The registered agent address is for legal mail only. Many banks, payment processors and marketplaces also want a US business address on file for the company. A virtual mailbox gives you a real street address and scans incoming post so you can read it from anywhere.
7. Open a US bank account
This is often the slowest step. Traditional banks may ask you to visit a branch in person, but a number of US online business banks and fintech accounts accept non-resident owners remotely. Each sets its own rules, so check their current requirements. Expect to provide:
- Your approved formation document and operating agreement.
- The IRS letter confirming your EIN.
- Your passport, and sometimes proof of your home address.
- A description of your business, your website and expected transactions.
Apply with a clear, real business description. Vague answers are the most common reason applications are delayed or declined.
8. US taxes and Form 5472
By default the IRS treats a single-member LLC as a "disregarded entity": the LLC itself does not pay federal income tax, and the profit is reported by the owner. Whether you, as a non-resident, owe US income tax depends on whether the business has US-source income that is "effectively connected" with a US trade or business — for many online businesses run entirely from abroad, it may not. This is a question to review with a qualified tax professional.
What every foreign-owned single-member LLC must do, even with no income, is file Form 5472 attached to a pro forma Form 1120 each year. According to the IRS instructions:
- It is due by the Form 1120 due date — 15 April for a calendar-year LLC — and can be extended with Form 7004.
- It cannot be e-filed; it is faxed or mailed to the IRS.
- The penalty for not filing is $25,000, with a further $25,000 if the failure continues more than 90 days after the IRS notifies you.
Multi-member LLCs are taxed as partnerships by default and have different filing rules (Form 1065 and related forms). If you personally need to file a US tax return, you may also need an ITIN.
9. BOI reporting in 2026
You may have read that US companies must report their owners to FinCEN. That rule has changed. Since March 2025, companies formed in the US are exempt from Beneficial Ownership Information (BOI) reporting, and in August 2026 FinCEN made that exemption permanent. The requirement now applies only to companies formed outside the US that register to do business in a US state. A US LLC owned by a non-resident does not file a BOI report.
10. Your yearly checklist
- State annual report or tax — for example Wyoming's $60 minimum annual report or Delaware's $300 franchise tax. See your state page for the exact rule and date.
- Registered agent renewal — keep it active, or the state can dissolve your LLC.
- Form 5472 + pro forma 1120 — every year for a foreign-owned single-member LLC.
- Records — keep a business bank account separate from your personal money, and keep invoices and receipts.
Incofile sends reminders for your state deadlines and can handle the annual report for you. Ready to begin? Start your US LLC or compare packages first.
Incofile is not a law firm or tax adviser. This guide is general information, checked against IRS and FinCEN publications in September 2026; tax rules depend on your situation, so confirm your filing obligations with a qualified professional.