You do not need to live in the United States, hold a visa, or have a Social Security number to own a US company. Thousands of non-resident founders form a US LLC every year to sell to the US market, get paid through Stripe and PayPal, and look established to clients worldwide. This guide walks you through the whole process for 2026, including the two tax filings that most other guides quietly skip.
Can a non-resident really own a US LLC?
Yes, and it is more straightforward than most people expect. A non-US citizen who lives outside the country can legally form and fully own a US limited liability company. You do not need to be American, you do not need a green card or visa, and you do not need to set foot in the United States to do it. The entire process can be completed online.
An LLC gives you a separate legal entity, which keeps your business finances distinct from your personal ones and provides a layer of liability protection. For a founder selling internationally, it is usually the simplest and most flexible way into the US system.
Why non-residents form a US LLC
A US LLC is not just a legal formality. It unlocks practical advantages that are hard to get from many home countries:
- Payment access. A US entity plus an EIN lets you open Stripe, PayPal, and US business banking, so you can bill and collect in US dollars.
- Credibility. A US company signals trust to US clients, partners, and platforms.
- Market reach. Selling to US customers, marketplaces, and app stores is smoother through a US entity.
- Asset protection. The LLC structure separates business liability from your personal assets.
- A base to scale. A recognized structure makes it easier to add partners, hire, or raise money later.
Choosing your state
You can form your LLC in any US state, and as a non-resident you are not tied to where you live. Three states come up again and again for foreign founders, each for a different reason.
| State | Filing fee | Annual cost | Best for |
|---|---|---|---|
| Wyoming | $100 | ~$60 license tax | Low cost with strong privacy |
| New Mexico | $50 | $0 (no annual report) | The cheapest to maintain |
| Delaware | $110 | $300 franchise tax | Founders planning to raise investment |
For most non-resident owners running a lean online business, Wyoming and New Mexico strike the best balance of low cost and light paperwork. Delaware earns its higher annual cost mainly when you expect to bring on outside investors.
The 5 steps to form your LLC
1. Choose your state
Start with the decision above. Your state determines your filing fee, your ongoing costs, and your registered agent.
2. Appoint a registered agent
Every US LLC needs a registered agent with a physical address in the state of formation to receive official mail. Because you are outside the US, you will use a registered agent service, which typically costs 49 to 150 US dollars per year.
3. File the Articles of Organization
This is the document that legally creates your LLC. You submit it to the state with the filing fee, and once it is approved your company officially exists.
4. Get your EIN from the IRS
An Employer Identification Number is your company tax ID, and you need it to open banking and payment accounts. Non-residents without a Social Security number can still get one by completing Form SS-4 and submitting it to the IRS by fax or mail, or by calling the IRS international line. Processing by phone can be same day, while fax and mail take longer.
5. Open a US business bank account
With your formation documents and EIN in hand, you can open a US business account. Digital-first providers such as Mercury, Relay, and Wise are popular with non-resident founders because much of the process can be handled remotely. Eligibility rules vary by provider, so check current requirements before you apply.
Want this done for you? Proximal Solution forms US LLCs for non-resident founders end to end, including the registered agent and EIN, so you skip the paperwork entirely.
What it actually costs
Your first-year cost is the state filing fee plus a registered agent, and then your ongoing cost is the annual state fee plus the agent renewal.
- Formation: state filing fee of 50 to 110 US dollars, plus a registered agent of 49 to 150 US dollars.
- Each year after: the state annual cost (0 in New Mexico, about 60 in Wyoming, 300 in Delaware) plus your registered agent renewal.
Budget separately for your annual US tax filing, which we cover next, since it is a real and non-optional cost of staying compliant.
Taxes and compliance for non-residents
This is the section most guides gloss over, and it is the one that costs founders the most when they get it wrong. Two points matter more than any other.
Form 5472 is mandatory, even with no income
If you own a single-member US LLC, the IRS treats it as a foreign-owned disregarded entity. That means you must file Form 5472 together with a pro forma Form 1120 every year, reporting transactions between you and your company. This applies even if your LLC earned nothing. The penalty for missing it, filing late, or filing incorrectly starts at 25,000 US dollars per form per year, so this is not one to overlook. For a calendar-year LLC the filing is generally due by 15 April.
BOI reporting: good news for US-formed LLCs
Under a FinCEN rule effective 26 March 2025, companies formed inside the United States, including foreign-owned ones, are exempt from filing beneficial ownership information (BOI) reports. Only companies formed under the laws of another country and then registered to do business in the US must still file. If you form your LLC in a US state, you fall on the exempt side of this rule.
Do you owe US income tax?
Whether your LLC owes US federal income tax depends on your activity, in particular whether you are engaged in a US trade or business and earning income effectively connected to it. Many non-resident owners of online businesses have limited or no US federal income tax, but this is fact specific, and there can be state, sales, and withholding considerations too. Confirm this with a professional rather than assuming.
Where an ITIN fits
An EIN belongs to your company. An ITIN is a personal tax ID that you as an individual may need in certain situations, such as filing a US personal return or claiming a treaty benefit. Not every owner needs one, but when you do, it is obtained through Form W-7, and a Certified Acceptance Agent can handle it for you remotely.
This article is general information only and is not tax or legal advice. Your situation may differ, so speak with a qualified professional before you file.
Common mistakes to avoid
- Forgetting Form 5472. The single most expensive oversight for non-resident owners.
- Mixing personal and business money. It blurs your books and weakens your liability protection. Use a dedicated business account from day one.
- Choosing a state on hype alone. The best state matches your actual plans and budget, not the most talked about one.
- Letting bookkeeping slide. Clean, reconciled books make tax season simple and keep you audit-ready all year.
Ready to form your US company?
We form US LLCs for non-resident founders, end to end, and keep you compliant afterwards with EIN, ITIN, bookkeeping, and tax filing. Book a free consultation or message us on WhatsApp.
Frequently asked questions
Can a non-resident own a US LLC?
Yes. A non-US citizen and non-resident can legally form and fully own a US LLC without a visa, green card, SSN, or a visit to the United States.
Do I need an SSN to get an EIN?
No. You can get an EIN without an SSN or ITIN by submitting Form SS-4 to the IRS by fax or mail, or by calling the IRS international line.
Which state is best for a non-resident LLC?
Wyoming for low cost and privacy, New Mexico for the cheapest ongoing maintenance, and Delaware if you plan to raise investment.
Does my LLC have to file taxes if it made no money?
A foreign-owned single-member LLC must still file Form 5472 with a pro forma Form 1120 every year, even with zero income. The penalty for missing it starts at 25,000 US dollars.
Do I need to file a BOI report?
Since March 2025, US-formed companies, including foreign-owned LLCs, are exempt from BOI reporting. Only companies formed abroad and registered in the US must file.
How long does it take to form an LLC?
Formation can take a few business days depending on the state, and the EIN can follow shortly after. With a service handling it, many founders are fully set up within one to two weeks.
Published by Proximal Solution LLC. General information only, current as of 2026, and not tax or legal advice. Rules and fees can change, so verify current requirements or speak with a professional before acting.