4 months ago · Updated 3 days ago
Official source: IRS international business guidance provides the primary guidance used in this guide.
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Starting a US LLC as a non-US resident is easier than most people think. Foreign entrepreneurs can legally form a US LLC for non-residents without US citizenship, a visa, or a Social Security Number (SSN).
Whether you're looking to create a Wyoming LLC as a foreigner, obtain an EIN without an SSN, open a US business bank account remotely, or understand the tax requirements of a foreign-owned LLC, this guide explains every step.
You'll learn how to form an LLC in the USA as a non-resident, which state is best, how much it costs, what compliance requirements apply, and which mistakes international founders most commonly make.
Quick answer: Yes, a foreigner can open an LLC in the United States without living in the US, without an SSN, and without visiting the country. Wyoming is usually the preferred state for international founders because of its low costs, privacy protections, and simple compliance requirements.
- Can a non-US resident form a US LLC?
- What you need — and what you don't
- Choosing the right state
- How to form your LLC step by step
- Getting your EIN without an SSN
- Opening a US bank account remotely
- Taxes for foreign-owned LLCs
- Ongoing compliance requirements
- How much does it cost?
- Doola vs Northwest for non-residents
- Frequently asked questions
A non-US resident can form a US LLC without citizenship, residency, or a Social Security Number. The process is entirely online. Check the Wyoming Secretary of State for its current processing time. What you actually need is minimal: a registered agent with a US address, a filed formation document, and an EIN from the IRS.
This guide covers every step — from choosing a state to opening a bank account remotely — including the tax obligations most international guides quietly leave out.
Can a non-US resident form a US LLC?
Yes. US law does not require citizenship, residency, or physical presence to form an LLC. Many foreign founders do it entirely online without visiting the United States. There is no minimum ownership stake, no requirement for a US partner, and no government approval process beyond the standard Secretary of State filing.
If you're wondering what an LLC is and whether it's the right structure for your situation, the short answer is that it combines liability protection with pass-through taxation — and it's the most common business structure for international founders entering the US market.
Non-US residents can own a US LLC as a single-member LLC (one owner) or as part of a multi-member LLC alongside other foreign or US-based members. Single-member is the most common choice — simpler compliance and fewer moving parts.
What you need — and what you don't
The list of actual requirements is shorter than most guides suggest. Here's the honest breakdown.
What you do need
- Registered agent — a person or commercial service with a physical address in your formation state. Required by law. As a non-resident, you'll need a professional RA service since you don't have a state address.
- Articles of Organization — the formation document filed with the Secretary of State. In Wyoming: $100 filing fee plus an applicable online processing fee. Check the Secretary of State for current processing times.
- EIN (Employer Identification Number) — your LLC's federal tax ID. Required for banking, payroll, and most payment processors. Applied for after formation. By phone: same day; by fax: approximately 4 business days; by mail: about 4 weeks. Processing delays can occur during high-volume periods.
- Passport — to verify your identity when applying for an EIN and opening a bank account.
What you don't need
- US citizenship or permanent residency
- Social Security Number (SSN)
- ITIN — helpful for personal US tax filings, not required for formation
- A US mailing address — your registered agent handles this
- A US bank account before forming the LLC
- A physical visit to the United States at any point
A virtual business address gives your LLC a professional US presence for client-facing communications. It's separate from your registered agent address — the RA is for legal and government notices only.
Choosing the right state
Your LLC doesn't need to be formed in the state where your customers are. Non-residents almost always choose between three states.
| State | Filing fee | Annual fee | State income tax | Privacy | Best for |
|---|---|---|---|---|---|
| Wyoming | $100 + processing fee | $60/yr minimum | None | Strong | Most non-residents |
| Delaware | $110 | $400/yr tax | None on out-of-state income | Moderate | VC-backed startups |
| New Mexico | $50 | $0 | None on out-of-state income | Limited | Budget-first founders |
Wyoming is the right starting point for most non-residents. No state income tax, member names are not in public records, the $60 annual report fee is the lowest among popular formation states, and the entire process runs online. Delaware makes sense if you're building for VC funding — institutional investors expect Delaware C-Corps or LLCs. New Mexico charges no annual report fee, which saves money long-term, but its privacy protections are weaker and it's less recognized internationally.
State guides: Wyoming, Delaware and New Mexico. The LLC annual report guide shows what each state asks for every year.
For a detailed breakdown with real scenarios, see our guide to the best state for non-US resident LLCs. The general best state to form an LLC guide covers the full 50-state picture.
How to form your US LLC as a non-resident
Every step can be completed online from your home country. The formation itself is fast — the EIN is the slow part.
Choose your state
Wyoming for most cases. Delaware if you need VC funding. New Mexico if eliminating the annual report fee is your priority. You don't need to operate in the state you form in — most non-resident LLCs never have a physical presence in their formation state.
Choose your registered agent
Every LLC needs a registered agent with a physical address in the formation state. As a non-resident, you'll use a commercial RA service. Northwest Registered Agent forms a Wyoming LLC for $39 + state fee with the registered agent included in year 1, then charges $125/year after that.
File Articles of Organization
This document officially creates your LLC. Submit it to the Secretary of State with the state filing fee. Wyoming accepts online filings and confirms approval by email; check the Secretary of State for current processing times.
Draft an operating agreement
Not always required by law, but essential in practice. Banks, payment processors, and investors will ask for it. An operating agreement defines ownership percentages, member roles, and how profits are distributed. Get one before you try to open a bank account.
Apply for your EIN
Your EIN is your LLC's federal tax identification number. Without an SSN, apply by calling the IRS international line (+1 267-941-1099) to receive it the same day, or fax Form SS-4 to the IRS for processing in approximately 4 business days. The online EIN application is not available to non-residents. Mail applications take about 4 weeks. Processing delays can occur during high-volume IRS periods.
Set up your annual compliance calendar
Note your LLC's formation date — Wyoming's annual report is due the first day of your anniversary month each year. Set a reminder for your registered agent renewal and your Form 5472 filing (due April 15 annually). Annual compliance is the most overlooked step for non-residents and the one that creates the most expensive problems when missed.
Getting your EIN without an SSN
Non-US residents cannot use the IRS online EIN application — it requires an SSN or ITIN. Three methods are available: phone (same day), fax (approximately 4 business days), and mail (about 4 weeks). Call the IRS international line at +1 (267) 941-1099 with a completed Form SS-4 ready to receive your EIN the same day. Fax your completed SS-4 to 304-707-9471 (from outside the US) with a return fax number to receive it in approximately 4 business days. Processing delays can occur during high-volume periods. Plan your bank account opening around this timeline.
Once the IRS issues your EIN, they send a CP575 confirmation letter by mail to your registered agent's address. Keep the original — banks will ask for it and replacements require a separate 147c letter request.
Don't attempt to use a nominee's SSN or a third-party workaround to speed up the EIN process. It creates IRS compliance problems that are far more expensive to fix than following the proper non-resident channel — phone or fax directly with the IRS.
For the complete fax application walkthrough, what to do if the IRS rejects your application, and when to consider a paid EIN service, see our EIN guide for non-US residents. The general EIN for LLC guide covers the full process for context.
Opening a US bank account as a non-resident
You can open a US business bank account remotely — but only after you have your EIN. Most banks won't open accounts without one. The most widely used options for foreign-owned LLCs are Mercury Bank and Relay Bank, both of which accept non-residents without an SSN and run fully online applications.
- Mercury — a fintech platform (not a bank; banking services provided through partner FDIC-member banks). No monthly fees, strong API and fintech integrations. Widely used by e-commerce and SaaS founders. Accepts non-residents without an SSN, but approval is not guaranteed and depends on your country of residence, business model, and compliance review. Note: registered agent addresses are not accepted as your principal business address.
- Relay — business-focused with multiple sub-accounts, no transaction fees. Relay may accept non-residents but is generally stricter than Mercury. Relay's required-documents help article lists a passport for non-US owners and asks where the business operates, and some guides report that an SSN or ITIN is needed. Check Relay's current list before you apply. Approval is not guaranteed.
- Wise Business — multi-currency, strong for international payments. Technically a money transfer service rather than a US bank, but functions as one for most operational purposes.
To apply you'll need your EIN, Articles of Organization, operating agreement, and passport. Approval time varies by provider, so check each one before you plan around a date.
For a full comparison including which banks reject non-residents most often and what to do after a rejection, see our US bank account guide for non-residents. The business bank account guide has broader context on US banking options.
Taxes for foreign-owned LLCs
This is the section most formation guides skip. It's also the one that creates the most expensive surprises for non-residents.
Pass-through taxation
A US LLC is a pass-through entity by default. The LLC pays no federal income tax at the entity level — profits flow through to the members, who report them on their own tax returns. For non-US members, this means US-source income appears on Form 1040-NR (US Non-Resident Alien Income Tax Return). Foreign-source income is reported in your home country per local tax law. See our LLC taxes guide for a full breakdown of how pass-through taxation works in practice.
Effectively Connected Income (ECI)
If your LLC is actively conducting business in the United States — meaning the income is generated through US-based activity, not just passively received — that income is classified as Effectively Connected Income and is subject to US federal tax at graduated rates. If your business operates entirely outside the US with no US employees, offices, or physical activity, ECI generally does not apply. The distinction matters a great deal, and it's not always obvious which side your business falls on.
Form 5472 — the filing most non-residents miss
If you own a single-member US LLC as a non-US person, your LLC is classified as a foreign-owned disregarded entity. Foreign-owned single-member LLCs commonly have reportable transactions that trigger Form 5472 plus a pro forma Form 1120 filing requirements. Because most LLCs create reportable transactions during formation, funding, or operation, founders should treat Form 5472 as a critical annual compliance obligation unless a qualified CPA determines otherwise. The deadline is April 15. The IRS penalty for a missing or incomplete filing: $25,000 per occurrence. Work with a CPA experienced in foreign-owned US entities to confirm your specific obligations.
Treat Form 5472 as mandatory until a CPA tells you otherwise. Most LLCs create reportable transactions during formation or operation that trigger the filing requirement. Missing it costs $25,000. Most US-focused accountants are unfamiliar with it — work with a CPA who specializes in foreign-owned US entities, or use a service like doola that handles it as part of their compliance package.
Multi-member LLCs with foreign members
A multi-member LLC is taxed as a partnership by default. The LLC files Form 1065 with K-1s for each member. If any member is a non-US person, the LLC may be required to withhold and remit US tax on their distributive share of US-source income. The withholding rate for non-resident aliens is generally 30%, reduced by applicable tax treaty.
Tax treaties
The US has income tax treaties with 60+ countries. Treaty provisions can reduce withholding rates, eliminate double taxation on certain income types, and modify how ECI is classified. Whether a treaty applies to your situation depends on your country of residence, the type of income, and how your LLC is structured. This is not a DIY determination — get country-specific advice.
Ongoing compliance requirements
Forming the LLC is a one-time event. Keeping it in good standing requires annual action.
BOI report (FinCEN) — 2025 update
As of FinCEN's 2025 interim final rule, domestic entities formed in the United States are generally exempt from Beneficial Ownership Information (BOI) reporting requirements. BOI reporting obligations primarily apply to certain foreign entities registered to do business in the United States. If your LLC is a domestic US LLC formed in Wyoming, Delaware, or another US state, consult a qualified attorney or CPA to confirm your current BOI status under the most recent FinCEN guidance before filing. Requirements in this area have changed and may continue to evolve.
Annual report
Wyoming requires an annual report due the first day of the month your LLC was formed. The fee is $60 or $0.0002 × the total value of Wyoming-based assets, whichever is greater. For most non-resident LLCs with no Wyoming assets, the $60 minimum applies. Delaware's annual LLC tax is $400. New Mexico has no annual report requirement.
Registered agent renewal
Your registered agent must remain active at all times. If you miss a renewal payment and your RA lapses, your LLC can lose good standing and may fail to receive legal notices — including IRS correspondence.
Form 5472 (annual)
Due every April 15 for most foreign-owned single-member LLCs. Because nearly all LLCs have at least one reportable transaction during formation or operation, treat this as a required annual filing unless a qualified CPA determines otherwise. This is separate from any income tax return you may owe as an individual.
How much does a US LLC cost for a non-resident?
Wyoming minimum — Year 1: $100 (Articles of Organization) + applicable online processing fee + $39 (Northwest formation, registered agent included in year 1) = approximately $141–150 depending on the processing fee applied. EIN is free if you apply directly via IRS phone or fax. With doola handling formation, EIN, operating agreement, and banking intro: from $297.
Year 2+: $60 minimum (annual report) + applicable processing fee + $125 (registered agent renewal) = approximately $185–190/year ongoing.
Delaware costs more in ongoing fees: $110 filing + a $400 annual LLC tax due June 1 of each following year + RA service. Late payments trigger a $200 penalty plus interest. Realistic Year 1 total: about $150–250 in state and agent fees (the first $400 tax is due the following June). Year 2+: about $525+ ($400 tax + $125 registered agent). The Delaware premium is only worth it if VC funding is actually on your roadmap.
Common costs non-residents underestimate: Form 5472 preparation ($200–500 with a qualified CPA), and registered agent renewal fees in Year 2. Consult a CPA regarding your specific BOI reporting obligations under current FinCEN rules before budgeting for it.
For a full cost breakdown by state, a DIY vs formation service comparison, and three real founder scenarios, see our non-resident LLC cost guide. Use the LLC cost calculator for a quick state-by-state estimate.
Doola vs Northwest: which is better for non-residents?
They serve different parts of the process, and for non-residents the distinction matters.
Doola is built specifically for international founders. It handles formation, EIN without SSN, US bank account intro, bookkeeping, and tax compliance including Form 5472. If you want one service to take you from zero to compliant without navigating US government processes on your own, doola is the right call.
Northwest Registered Agent is our top pick for a standalone registered agent at $125/year (included in year 1 if Northwest forms your LLC for $39 + state fee). If you've already formed your LLC — or if you want to handle formation yourself — Northwest handles the RA obligation cleanly and affordably. It does not offer EIN filing for non-residents, banking setup, or tax compliance.
For most non-residents starting from scratch: doola covers more of what you actually need. For those who've already formed their LLC and just need ongoing RA service: Northwest wins on price. Check our full doola vs Northwest comparison for a side-by-side breakdown. See best LLC services for the full market picture.
Non-US residents can form a US LLC legally, quickly, and entirely online. Wyoming works for most international founders — low cost, strong privacy, no state income tax. Two things consistently catch people off guard: the EIN can take days to weeks depending on method (phone is same day; fax approximately 4 business days; mail about 4 weeks), and Form 5472 is a critical annual compliance requirement for most foreign-owned single-member LLCs. Build both into your timeline before you launch.
Frequently Asked Questions
Can a non-US resident form a US LLC?
Yes. US law does not require citizenship, residency, or a Social Security Number to form an LLC. Citizens of 180+ countries can do it entirely online without visiting the United States. You need a registered agent with a US address, Articles of Organization filed with the state, and an EIN from the IRS — nothing else is required at the federal level.
Do I need an SSN to form a US LLC?
No. An SSN is not required for LLC formation. You'll need one to use the IRS online EIN application, but non-residents apply by fax or phone instead. An SSN is also required if you're filing a US personal tax return as a resident — but that's a different situation from owning a foreign-owned LLC.
Do I need an ITIN to form a US LLC?
No. An ITIN is not required for LLC formation or to obtain an EIN. An ITIN is useful if you need to file a US personal income tax return and don't qualify for an SSN — for example, if your LLC earns Effectively Connected Income subject to US tax. Your LLC's EIN is a separate identifier from your personal ITIN.
Can I get an EIN without an SSN?
Yes. Non-US residents apply by calling the IRS international line at +1 (267) 941-1099 (Monday–Friday, 6am–11pm ET) to receive their EIN the same day, or by faxing Form SS-4 to 304-707-9471 for delivery in approximately 4 business days. The online EIN application requires an SSN or ITIN and is not available to non-residents. Mail applications take about 4 weeks. A service like doola can handle the application on your behalf.
What is the best state for a non-US resident to form an LLC?
Wyoming is a common choice for non-residents: $100 filing fee, $60/year annual report, no state income tax, and strong privacy (member names are not publicly listed). Delaware is better if you're raising US venture capital. New Mexico has no annual report fee, making it the cheapest long-term option, but it offers weaker privacy and less international recognition than Wyoming.
Can a non-US resident open a US business bank account?
Yes — through specific platforms, though approval is not guaranteed. Mercury (a fintech platform with banking through partner FDIC-member banks) accepts non-residents without an SSN, subject to compliance review, your country of residence, and address verification. Relay may accept non-residents with an ITIN and evidence of US operating presence. Wise Business operates as a Money Services Business rather than a bank. You need your EIN, Articles of Organization, operating agreement, and passport. See our full banking guide for details on requirements and what triggers rejections.
What is Form 5472 and do I need to file it?
Form 5472 is a critical IRS filing obligation for single-member US LLCs owned by non-US persons. Foreign-owned single-member LLCs commonly have reportable transactions that trigger Form 5472 filing requirements along with a pro forma Form 1120. The deadline is April 15. The IRS penalty for a missing or incomplete filing is $25,000 — treat this as a required annual obligation and confirm your specific situation with a CPA experienced in foreign-owned US entities.
Do non-resident LLC owners pay US taxes?
It depends on where the business activity occurs. If your LLC earns Effectively Connected Income — income from active US business operations — that income is subject to US federal income tax. If your LLC earns only foreign-source income with no US physical presence or business activity, it generally is not subject to US income tax. Form 5472 is still required regardless. Tax treaties with your home country may reduce or eliminate withholding on certain income types.
Do I need to file a BOI report for my US LLC?
BOI reporting requirements changed significantly in 2025. Under FinCEN's 2025 interim final rule, domestic entities formed in the United States are generally exempt from Beneficial Ownership Information (BOI) reporting. BOI obligations now primarily apply to certain foreign entities registered to do business in the US. If your LLC was formed domestically in Wyoming, Delaware, or another US state, confirm your current BOI status with a qualified attorney or CPA under the most recent FinCEN guidance — requirements in this area continue to evolve.
Can a foreigner own 100% of a US LLC?
Yes. There are no foreign ownership restrictions on US LLCs. A non-US citizen can own 100% of a US LLC as the sole member. Multiple foreign nationals can co-own an LLC together. The only exceptions involve certain regulated industries — defense contractors, broadcast media, and airlines — where federal law restricts foreign ownership at the company level, not the LLC structure itself.
Is Wyoming really the best state for non-US residents?
For most non-resident founders, yes. Wyoming combines the lowest annual costs, strong member privacy, no state income tax, and fast online formation. However, Wyoming is not the right choice if you're raising venture capital (use Delaware), if you want to physically operate in a specific state, or if your business requires a state-specific license that favors another jurisdiction. For e-commerce, SaaS, consulting, and most digital businesses, Wyoming is the clear default.
How long does it take to form a US LLC as a non-resident?
The LLC itself forms in 1–3 business days in Wyoming after you file Articles of Organization. The rate-limiting step is the EIN: phone applications (IRS international line) are processed the same day; fax applications take approximately 4 business days with a return fax number; mail takes about 4 weeks. Prepare your operating agreement and review annual compliance requirements while waiting for the EIN. Your bank account can only be opened after you have the EIN in hand.