Start a US LLC as a Non-Resident

The Complete Guide to Forming a US LLC as a Non-Resident

Every year thousands of founders outside the United States open a US limited liability company to sell on US marketplaces, accept payments from US customers, work with US clients or simply give their business a trusted US identity. The good news is that the process is open to almost anyone. This guide explains what is required, what is optional and the yearly filings you must not miss.

Can a Non-US Citizen Own a US LLC?

Yes. No US state requires the owners (called members) or managers of an LLC to be US citizens or residents, and there is no minimum investment. You can own 100% of the company yourself, live anywhere and manage it remotely. The main limits are legal ones: you cannot be on a US sanctions list, and the business itself must be lawful.

Owning a US LLC does not give you a visa, residency or the right to work inside the United States. You can run the company from your home country; if you later want to work in the US you will need a separate visa.

Why Non-Residents Choose a US LLC

• Access to US customers and platforms. Many marketplaces, payment processors and B2B clients prefer — or require — a US company with a US tax ID.
• Limited liability. The LLC is a separate legal person, so your personal assets are generally protected from the company's debts.
• Simple management. No board meetings or shareholder minutes are required, and a single owner can run everything.
• Flexible taxation. By default an LLC is a pass-through entity; it can also elect to be taxed as a corporation if that suits you better.
• Credibility. A US entity, US address and US bank account make it easier to win international clients.

Which State Should You Choose?

You can form your LLC in any of the 50 states, regardless of where you live. If the company will have a physical presence in a state — an office, employees or a warehouse — it usually needs to be formed or registered there. If it will not, most non-residents compare cost and simplicity:

• Wyoming — low formation and yearly fees, no state income tax and strong privacy. The default choice for e-commerce sellers, freelancers and online businesses.
• Delaware — the best-known business law in the US and the usual choice if you plan to raise venture capital. Expect a $300 yearly LLC tax.
• New Mexico — no annual report for LLCs, which keeps running costs very low.
• Florida and Texas — practical if you will spend time, hold stock or work with partners there.

What You Need to Get Started

You need far less than most people expect:

• A unique company name (we check availability for you).
• Your full name and residential address abroad, plus the same for any other members.
• A passport for identity checks by your bank later on.
• A registered agent in your state of formation — included with every Incofile package.
• An email address and phone number where we can reach you.

You do not need an SSN, an ITIN, a US visa, a US phone number or a US home address to form the company.

How to Get an EIN Without an SSN

An Employer Identification Number (EIN) is your LLC's federal tax ID. Banks, Stripe, PayPal, Amazon and most US clients will ask for it. Non-US owners apply with IRS Form SS-4. On the line that asks for the responsible party's SSN or ITIN, the IRS instructs applicants who do not have and cannot get one to enter "foreign".

Because the IRS online application is not available to applicants without a US address, international applications are sent by fax or mail, or completed by phone on the IRS international line. Fax applications are usually processed in a few business days to a few weeks; mailed applications take longer.

Opening a US Business Bank Account

With your formation documents, EIN confirmation letter and passport, you can apply for a US business account. Many online banks and fintech providers accept LLCs owned by non-residents and open accounts fully online. Some traditional banks still ask the owner to visit a US branch in person.

Approval is always the bank's own decision and depends on your country, business type and the documents you provide. A clear business description, a working website and a US business address (our virtual mailbox provides one) all help your application.

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 its income is reported by the owner. For a non-resident owner, income that is not "effectively connected" with a US trade or business is generally not subject to US federal income tax, while income that is effectively connected — for example from an office, staff or dependent agents in the US — usually is. Your home country may tax the same income, so check any tax treaty that applies.

Whatever the tax result, every foreign-owned single-member LLC must file Form 5472 together with a pro forma Form 1120 each year to report transactions between the LLC and its owner. It is due on April 15 (or October 15 with an extension), must be filed by fax or mail, and is required even in a year with no income. The penalty for not filing is $25,000 per form, with more added if the failure continues after an IRS notice.

Multi-member LLCs are taxed as partnerships by default and have their own filings (Form 1065 and, for foreign partners, withholding rules). Some states also charge franchise or gross-receipts taxes. This guide is general information, not tax advice — speak to a US tax professional before you file.

Is a BOI Report Required?

Under FinCEN's beneficial ownership rules, companies formed in the United States — including LLCs owned entirely by non-US persons — no longer have to file a beneficial ownership information (BOI) report. The requirement now applies to entities formed under the law of another country that register to do business in a US state. Because these rules have changed several times, we check FinCEN.gov for every client and will tell you if anything changes.

Do You Need an ITIN?

Not to form your LLC or to get its EIN. An Individual Taxpayer Identification Number (ITIN) is a personal tax number for people who must file a US tax return but cannot get an SSN — for example if you owe US tax on effectively connected income or want to claim a treaty benefit. Some payment platforms also ask for one. If you need an ITIN, our ITIN application service costs $650.

Staying Compliant Every Year

A US LLC is easy to keep in good standing if you know the calendar:

• State annual report — due every year in most states (Wyoming on the first day of your anniversary month; Florida between January 1 and May 1). We can file it for you.
• Registered agent renewal — keep an agent in your state at all times ($119 per year after the free first year).
• Form 5472 and pro forma 1120 — every April 15 for foreign-owned single-member LLCs.
• State taxes — such as Delaware's $300 annual LLC tax, or sales tax if you sell taxable goods to customers in a state where you must collect it.

Want to go deeper? Read our guides on forming an LLC as a non-resident, opening a US bank account as a non-resident and Wyoming vs Delaware.

Need a change later? We also handle amendments, registered agent changes, certificates of good standing and dissolution.

Frequently Asked Questions