Form a US LLC from the UK
UK e-commerce brands expanding to Amazon.com, agencies with American clients, and founders who want a US presence for US customers all use US LLCs. Since Incofile's own team works with UK-based founders every week, we also tell you the one thing most "form an LLC" sites skip: how HMRC treats an LLC.
At a glance for UK founders
Formation is fully remote — no visit, no SSN, no US director required. Incofile files with the state, obtains the EIN, provides the registered agent and a US business address, and keeps your compliance calendar.
When a US LLC makes sense for a UK business
A US LLC is ideal when you need a US entity for operational reasons: a US Amazon or Walmart seller account, US-based payment processing and a US bank account, US clients that require a domestic supplier, or a US address and phone presence. It is less compelling as a pure tax play — see the HMRC point below.
Many UK founders keep their Ltd company and add a US LLC owned by the Ltd (a subsidiary) or by themselves personally. Which is better depends on where profits should land; a UK accountant who knows US structures should weigh in.
The HMRC question every UK owner should understand
The US treats a single-member LLC as transparent (you are taxed, not the company). HMRC generally treats a US LLC as opaque — more like a company — following the Anson case practice. The mismatch can mean US tax paid by you personally is not fully creditable in the UK, or that distributions are taxed as dividends in the UK. For businesses with no US-taxable income this is often a non-issue; for profitable US-taxable activity it matters. Get advice before you choose between an LLC and a C-Corporation.
- No US-taxable income (services from the UK): LLC is usually simple
- US-taxable profits (US warehouses, US staff): compare LLC vs C-Corp with your adviser
- Raising US investment: investors typically prefer a Delaware C-Corp
US filings for a UK-owned LLC
Single-member LLC: Form 5472 with pro-forma 1120 every year by April 15 ($25,000 penalty if missed), plus the state annual report or franchise tax and the registered agent renewal. Multi-member: Form 1065 and K-1s. If the LLC has US effectively connected income, a personal 1040-NR (or corporate return for a Ltd owner) may be needed, with the treaty limiting what the US can tax.
Banking and payments
UK founders have the easiest route: Stripe, PayPal, Mercury, Relay, Wise Business and Airwallex all work with UK-resident owners of US LLCs. You will need the LLC formation documents, EIN confirmation letter (CP 575), a US business address and your passport. Keep the LLC's dollars in the LLC's account and move money to the UK as documented distributions.
Which state should UK founders choose?
Wyoming
Low cost and privacy — right for most UK e-commerce and service businesses.
Florida
A real operating base if you plan US staff or warehousing in the Southeast.
What Incofile does for you
- Form the LLC in your chosen state
We prepare and file the formation documents, act as organiser and provide the registered agent in that state — your home address stays off the public record.
- Obtain the EIN without an SSN
As an IRS third-party designee we apply for your Employer Identification Number without a Social Security Number. Typical issue time is 1–3 weeks.
- US business address and mail scanning
A real US street address for banks, marketplaces and payment platforms, with every letter scanned to your portal ($155/year).
- Operating agreement and banking resolution
The documents banks, Amazon, Walmart and payment processors ask for, prepared in your company's name.
- Compliance calendar in your client portal
Annual report deadlines, registered agent renewal and tax-filing dates, with reminders before each one — plus 24/7 access to every document.
Ready to form your US LLC from United Kingdom?
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US LLC from United Kingdom — frequently asked questions
Can my UK Ltd company own the US LLC?
Yes. A UK company can be the sole member. That keeps US profits inside the corporate group, which is often cleaner for UK corporation tax — your accountant can confirm.
Do I pay US tax on UK work billed through the LLC?
Services performed in the UK for non-US clients are generally not US-source effectively connected income, so no US income tax arises; you are taxed in the UK as normal. The annual Form 5472 filing is still required.
Do I need a US bank account?
Not legally, but practically yes — Stripe, marketplaces and US clients expect one. Fintech banks open accounts remotely for UK owners.
Can I register for VAT or sales tax?
US sales tax is state-by-state and depends on where you have nexus (warehouses, significant sales). Marketplaces collect it for marketplace sales in most states. Incofile's partners can set up sales-tax registration where needed.
How long does it take?
State filing usually 1–5 business days depending on the state; the EIN typically follows within 1–3 weeks when applied for without an SSN.