How to form a US LLC as a non-resident
You don't need a visa, a US address or a Social Security number. You do need to get seven steps right — especially the last one.
Check that a US LLC fits your plans
An LLC is a good fit if you sell to US or international customers, need Stripe or US payment rails, or want a credible US entity. If you plan to raise from US investors, a Delaware C-Corp is usually expected instead. And a US company does not remove your tax obligations at home — check your country's rules first (see our Morocco guide for an example).
Choose your state
Without US operations, you can pick any state. Most non-residents choose Wyoming ($100 to form, $60/yr minimum) or New Mexico ($50, no annual fee). Full state comparison →
Choose how to file: a service or yourself
Every LLC needs a registered agent with an address in its state. A formation service files your Articles of Organization, provides the agent and usually obtains your EIN. Doing it yourself is cheaper but slower. Compare formation services →
Also prepare an operating agreement — banks frequently ask for it, even for a single-member LLC.
Get your EIN (no SSN needed)
The EIN is your company's federal tax number, required for banking and payments. It is free from the IRS. Without an SSN or ITIN, you cannot use the online application: you file Form SS-4 by fax or mail, or by phone on the IRS line for international applicants. On line 7b, non-residents write "foreign". Keep the IRS confirmation letter (CP 575) safe; replacing it means requesting a 147C letter.
Open a US business bank account
Traditional banks usually require a visit; fintech providers don't. What non-residents can expect:
Provider Non-residents Good to know Mercury Accepts non-resident founders of US entities No monthly fee. Stricter reviews since 2025; rejects registered-agent and virtual addresses as the operating address; some countries of residence excluded. Mercury Wise Business Conditional, by country Multi-currency with local details in the US, UK, EU and more; not a bank. Wise Relay Conditional Accepts US businesses owned by non-US persons; expects a US operating presence. Payoneer Accepts non-residents US receiving details for ACH payments; widely used by marketplaces and affiliate networks. Payoneer Apply with a clear business description, a website, and evidence of clients or revenue if you have them. Many founders keep two providers for redundancy.
Set up payments and bookkeeping
Connect Stripe or PayPal to your US account, separate business and personal money from day one, and record every transfer between you and the LLC — those transfers are exactly what Form 5472 asks about.
Stay compliant every year
Obligation Who When Form 5472 + pro forma Form 1120 Foreign-owned single-member LLCs April 15 (calendar year), even with zero income State annual report / tax Depends on state (none in New Mexico) Wyoming: anniversary month · Delaware: June 1 · Florida: May 1 Registered agent renewal Every LLC Yearly FinCEN BOI report No longer required for US-formed LLCs (exemption since March 2025) — Home-country tax return You, as owner Your country's deadlines The $25,000 mistakeMissing Form 5472 triggers a penalty of $25,000 per form, per year. Read the Form 5472 guide.