How to Form a US LLC as a Non-Resident in 2026
Last updated: 4 September 2026
How to Form a US LLC as a Non-Resident in 2026
A practical guide for foreign founders and digital nomads who need a US company, an EIN without an SSN, and a realistic picture of banking, Stripe, and IRS Form 5472.
Quick answer
Yes. A non-resident can form a US LLC in 2026 without US citizenship, a visa, an SSN, or an ITIN. You file Articles of Organization in a state, appoint a registered agent in that state, and apply for an EIN on IRS Form SS-4 by phone, fax, or mail (the IRS online EIN tool is for applicants in the United States or US territories). Wyoming is usually the better default for digital nomads because of cost and simplicity. Delaware is usually better if you expect US investors. A foreign-owned single-member LLC is typically a disregarded entity for income tax, but it often still has to file IRS Form 5472 with a pro forma Form 1120. Missing Form 5472 can trigger a $25,000 penalty.
Key takeaways
- You do not need an SSN, ITIN, green card, or US street address to form the LLC itself.
- You do need a registered agent with a physical in-state address, and you will almost always need an EIN before a US bank or Stripe will talk to you.
- Wyoming’s Articles of Organization fee is $100. Delaware’s Certificate of Formation fee is $110, plus a $400 annual LLC tax due 1 June. New Mexico’s formation fee is about $50 and there is no annual report.
- Non-residents cannot use the IRS online EIN application. Apply as an international applicant on Form SS-4. On line 7b, enter “foreign” or N/A if you cannot obtain an SSN or ITIN.
- A wholly foreign-owned US disregarded LLC files Form 5472 with a pro forma Form 1120. That package generally cannot be e-filed.
- As of FinCEN’s 11 August 2026 final rule, US companies are exempt from BOI reporting. A Wyoming or Delaware LLC is a US company even if the owner lives abroad.
- A US LLC does not make you a US tax resident, does not grant a visa, and does not replace tax in your home country.
Who this guide is for
This is written for people who live outside the United States and want a US limited liability company in 2026. Typical readers are independent consultants, SaaS founders, e-commerce sellers, agency owners, and digital nomads who need one or more of the following:
- A US legal entity that clients, marketplaces, or payment processors recognise.
- An Employer Identification Number (EIN) so they can open a US business account or apply for Stripe.
- A way to invoice in US dollars without pretending to be a US person.
- A clear list of the federal filings that apply to a foreign-owned disregarded entity.
It is not written for people seeking a US work visa, a green card, or a way to stop paying tax in their home country. A US LLC does none of those things.
If you already know you want a Wyoming LLC and mainly need someone to file the paperwork, get the EIN, and keep a registered agent on file, a non-resident formation service is the practical next step. If you are still choosing a state or trying to understand Form 5472, read the sections below before you pay anyone.
What a US LLC is — and is not — for a non-resident
An LLC is a state-created business entity. You form it with a secretary of state (or equivalent office), not with the IRS. The IRS then decides how the company is classified for tax.
For a typical non-resident founder, that classification is:
- Single-member LLC, no election: a disregarded entity. The LLC is ignored for most income-tax purposes, and the owner reports any US-taxable income on Form 1040-NR if a return is required.
- Multi-member LLC, no election: a partnership. The LLC files Form 1065, and members receive Schedules K-1. Withholding rules under IRC section 1446 can apply when a partnership has effectively connected income and foreign partners.
- LLC that elects corporate status: taxed as a C corporation. That is a different tax system and is rarely the first move for a solo freelancer.
A US LLC can give you a US company name, limited liability if you keep the entity separate from yourself, an EIN, and a vehicle for US banking and payments.
A US LLC does not:
- Make you a US tax resident.
- Automatically tax your worldwide income in the United States.
- Replace tax, VAT/GST, or company-law obligations in the country where you live and work.
- Give you the right to live or work in the United States.
- Guarantee a bank account, a Stripe account, or a merchant account. Those are private companies with their own KYC rules.
The gap most readers actually need closed is not “how do I click a formation button.” It is: form the entity correctly, get an EIN without an SSN, keep the company in good standing, and avoid the $25,000 Form 5472 penalty.
Can a non-resident form a US LLC?
Yes. US states do not require LLC members or managers to be US citizens or residents. You can own 100% of a Wyoming, Delaware, New Mexico, or other state LLC from abroad.
What states do require is a registered agent with a physical street address in that state who can receive legal papers during business hours. A non-resident almost never qualifies to be their own registered agent, so this is a paid service, not an optional extra.
There is no federal immigration check at formation. Forming an LLC is not a visa application, and it is not evidence that you are authorised to work in the United States.
What you need (and what you do not)
| Item | Required to form the LLC? | Required later? |
|---|---|---|
| US citizenship or green card | No | No |
| US visa | No | Only if you physically work in the US |
| SSN | No | No, for a typical foreign owner |
| ITIN | No | Only if you must file Form 1040-NR and have no SSN |
| EIN | No, not for the state filing | Usually yes, for banking, Stripe, and Form 5472 |
| Registered agent in the formation state | Yes | Yes, every year the company exists |
| US street address of your own | No | Often requested by banks; a registered-agent address is usually rejected |
| Operating agreement | Usually not filed with the state | Yes, as an internal document and for banks |
| Passport / government ID | Not filed with most states | Yes, for EIN support, banking, and formation services |
Keep those three layers separate: state formation, IRS identification, and private companies (banks and Stripe). Most frustration happens when people treat a bank’s extra document request as if it were a state law.
Best state for a non-resident LLC in 2026
There is no single “best” state. There is a best state for a specific use case. For most non-resident consultants, SaaS operators, and digital nomads who will not raise US venture capital, Wyoming is the usual fit. Delaware is the usual fit when US investors or Delaware counsel are already in the picture. New Mexico is the usual fit when the priority is a low state filing fee and no annual report, and you accept that banks and processors are less familiar with it than with Wyoming or Delaware.
Wyoming vs Delaware vs New Mexico
| Wyoming | Delaware | New Mexico | |
|---|---|---|---|
| Formation document | Articles of Organization | Certificate of Formation | Articles of Organization |
| State formation fee (2026) | $100 (plus a card processing fee if you file online) | $110 for a domestic LLC (expedite fees extra) | About $50; confirm on the New Mexico SOS portal at filing |
| Annual state cost | Annual report / license tax, generally $60 if Wyoming assets are $300,000 or less; due the first day of the anniversary month | $400 LLC tax due on or before 1 June; no annual report for LLCs | No annual report |
| State income tax on LLC income | None | None at the state level for a typical out-of-state owner; the annual $400 tax still applies | None at the formation-state level solely because you formed there; nexus elsewhere can still create tax |
| Privacy | Member names are generally not on the public Articles in the same way as some states | Managers/members are not listed on the Certificate of Formation | Often used for privacy; member names typically stay off the public formation filing |
| Why people choose it | Low ongoing cost, no state income tax, familiar to non-resident formation services | Investor expectation, Court of Chancery, dense case law | Low filing fee and no annual report |
| Main drawback for non-residents | Still need a paid registered agent and Form 5472 | The $400 yearly tax adds up quickly for a one-person company | Less common with some banks and processors; you still need a registered agent |
| Best for | Digital nomads, freelancers, bootstrapped SaaS, most foreign-owned single-member LLCs | Startups that expect US funds, stock, or Delaware counsel | Founders optimising for state paperwork cost and privacy, who can live with a less common jurisdiction |
Fees above are state charges, not formation-service markups. Wyoming’s $100 LLC fee is published on the Wyoming Secretary of State business-registration instructions. Delaware’s $110 formation fee is on the Division of Corporations fee schedule (August 2026 PDF). Delaware’s $400 LLC/LP/GP tax and 1 June due date are on the Division of Corporations alternative-entity tax instructions. New Mexico’s portal is online-only; several established filing guides still list $50, with some processors showing about $52 after a convenience fee. Confirm the amount in the cart before you pay.
Original 5-year state-fee comparison
The table below is an original calculation using official state fees plus an assumed professional registered-agent cost of $125 per year. It excludes IRS Form 5472 preparation, bookkeeping, and bank fees. It is meant to show the state-cost gap, not a quote.
| Item | Wyoming | Delaware | New Mexico |
|---|---|---|---|
| Formation fee | $100 | $110 | $50 |
| State annual cost, years 1–5 | $60 × 5 = $300 | $400 × 5 = $2,000 | $0 |
| Registered agent, years 1–5 (assumed) | $625 | $625 | $625 |
| Illustrative 5-year total | $1,025 | $2,735 | $675 |
Delaware’s extra ~$1,700 over five years is the price of investor familiarity. If you do not need that, you are paying it for a brand name. If a US fund will not close without a Delaware entity, Wyoming’s savings are irrelevant.
States many non-residents should not pick by default: California (the $800 annual LLC tax/fee is a well-known ongoing cost if you are actually doing business there), New York (publication requirement for LLCs), and any state where you have no customers, no office, and no reason to create tax nexus.
Forming in Wyoming or Delaware does not prevent another state from taxing you if you later have nexus there — employees, inventory, or enough sales. The formation state is not a magic shield.
How to form a US LLC as a non-resident: step by step
The legal process is short. The supporting work — EIN, banking, and Form 5472 — is where non-residents spend most of their time.
1. Decide the tax shape before you file
For most foreign individuals acting alone, a single-member LLC that remains a disregarded entity is the starting point. Add a second member only if that person is actually an owner. Do not add a nominee member to “look more American.” That can create a partnership, extra filings, and a mess if you later disagree about who owns the company.
If you already know you will raise priced equity from US investors, you may want a Delaware C corporation instead of an LLC. That is a different article. Do not force an LLC into a venture-capital fact pattern, and do not force a C corp onto a one-person consulting practice.
2. Choose a name
The name must be distinguishable in the formation state and must usually include “Limited Liability Company,” “LLC,” or an allowed abbreviation. Search the state’s business database before you pay. Also search the USPTO trademark database and the .com (or your actual domain) so you do not form a company you cannot brand.
3. Appoint a registered agent
The registered agent accepts service of process and state mail at a physical in-state address. Non-residents hire a commercial registered agent. Budget roughly $50–$150 per year from a specialist, more from a bundled compliance platform.
The registered-agent address is for legal service. It is usually not accepted by Mercury and similar banks as your principal place of business. Plan a real operating address (your home abroad is often acceptable to Mercury; a UPS Store box is not).
4. File the formation document
File Articles of Organization (Wyoming, New Mexico, and most states) or a Certificate of Formation (Delaware) with the state. You can file yourself on the state portal or through a formation service. You will need:
- Company name
- Registered-agent name and in-state address
- Organizer information (the person or company submitting the filing)
- Management structure (member-managed vs manager-managed), where the form asks
- Payment of the state fee
Processing is often 1–5 business days for online Wyoming filings; Delaware standard filing is slower unless you pay for expedition. Do not advertise the company as formed until the state has accepted the filing.
5. Adopt an operating agreement the same week
Most states do not require you to file the operating agreement. Banks, Stripe, and any serious counterparty still want it. For a single-member LLC it should at least name the owner, state that the LLC is manager- or member-managed, and record that the owner may issue capital contributions. Date it on or just after the formation date. Keep a signed PDF.
6. Get an EIN, then open banking, then turn on payments
Do these in that order. A bank wants the EIN letter. Stripe wants the entity, the EIN, and usually a US bank account. Skipping ahead creates circular rejections: “come back when you have a bank,” “come back when you have an EIN.”
If you want the state filing, registered agent, EIN, and a US mailing workflow handled in one place, compare a service built for non-residents rather than a US-only $49 filing mill that cannot obtain an EIN without an SSN.
See BusinessAnywhere formation options · See BusinessRocket non-resident LLC packages
How to get an EIN without an SSN
An EIN is a nine-digit IRS number for the business. It is free from the IRS. You do not need an SSN or ITIN to receive one.
The IRS online EIN application is available only to applicants whose principal office or legal residence is in the United States or US territories. Non-residents use Form SS-4 by telephone, fax, or mail.
IRS methods for international applicants (Form SS-4, rev. 12/2025)
| Method | Who it is for | How | What to expect |
|---|---|---|---|
| Telephone | International applicants only — no legal residence or principal office in the US or territories | Call 267-941-1099 (not toll-free), 6:00 a.m. to 11:00 p.m. Eastern, Monday–Friday. Have a completed SS-4 in front of you. | The IRS says it can issue the EIN during the call if the application is complete. The number can be busy. |
| Fax | International applicants | Fax to 855-215-1627 (if faxing from within the US) or 304-707-9471 (from outside the US), per current SS-4 instructions | Often several business days. Keep the confirmation page. |
| International applicants | Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | Slowest option. Use this only if phone and fax fail. |
The IRS no longer issues EINs by telephone for domestic taxpayers. The phone line above is specifically for international applicants. Numbers and hours change; confirm on the current Instructions for Form SS-4 before you call or fax.
The line that blocks most DIY applications
On Form SS-4, the responsible party must be a natural person, not another company (except for certain government entities). Line 7b asks for that person’s SSN, ITIN, or EIN. The instructions say: if the responsible party does not have and is ineligible to obtain an SSN or ITIN, enter “foreign” or N/A. An entry is required. Leaving it blank is a common reason faxes bounce.
Other practical points:
- Line 1 is the LLC’s legal name as formed, not a nickname.
- The application is for one entity. Do not file twice “just in case.” Duplicate EINs are a headache.
- You will need the CP-575 EIN confirmation letter, or a 147C letter later, for many banks. Save every IRS page.
- A formation service cannot lawfully “invent” an EIN. It can only prepare SS-4 and submit it. Third-party processing for non-residents often takes several weeks because it depends on the IRS, not on the service’s dashboard.
You still do not need an ITIN at this stage. Apply for an ITIN later only if you must file a US income-tax return and you have no SSN. That is Form W-7, a different process.
US bank account for a non-resident LLC
This is the step that has tightened since 2024, and it is the step competitor articles still oversell.
A US LLC does not create a right to a US bank account. Banks and fintechs apply Bank Secrecy Act / KYC rules. They can decline you because of nationality, country of residence, business model, or a thin online footprint.
What Mercury actually requires in 2026
Mercury’s published eligibility rules (support article, “Eligibility and requirements for opening a Mercury account”) say you do not need to be a US citizen or resident. The company must:
- Be formed and registered in the United States or a US territory.
- Have existing or planned operations in the US.
- Have a US or international address for its principal place of business. Residential addresses are accepted. Registered-agent addresses, P.O. boxes, and UPS Store addresses are not.
Mercury also cannot support founders in certain countries. Check their prohibited-countries list before you pay for formation on the assumption that “Wyoming LLC = Mercury account.”
Documents typically requested: formation documents, EIN letter, government ID (passport) for anyone with operating control and for 25%+ owners, and a coherent description of what the business does. A live website that matches the application helps. A freshly formed LLC with no site, no customers, and a registered-agent address in every field is a common rejection pattern.
Approval is not guaranteed. If Mercury is your only plan, that is a fragile plan. Traditional banks that require an in-person visit are usually worse for non-residents, not better, unless you can travel with a full document set.
Once the account exists, keep LLC money in the LLC account. Mixing personal and company funds is how people accidentally weaken limited liability. For day-to-day bill pay after the account is open, see how to pay business bills online and how to pay business bills online without a credit card.
Stripe for a non-resident LLC
Stripe is a payments company, not a state agency. A US LLC helps you apply for a US Stripe account. It does not entitle you to one.
In practice, non-resident founders usually take one of three paths:
- US LLC + US bank + US Stripe account. This is the setup people mean when they say “get Stripe.” You will complete identity checks, often on a W-8 series form rather than a W-9, and Stripe will want a US bank account for payouts on a US account.
- Stripe Atlas. Atlas incorporates in Delaware (C corp or LLC), obtains an EIN, and is built around Stripe’s own onboarding. It is a reasonable bundle if you already wanted Delaware and Stripe together. It is a poor bundle if you wanted a cheap Wyoming LLC and do not need Atlas extras.
- Stripe in your home country, if Stripe actually supports that country. If local Stripe works for your customers and currencies, a US LLC may be unnecessary overhead.
Expect extra questions about where you live, where the product is delivered, and whether you have a real US presence. Forum anecdotes about “Stripe always wants a US utility bill” are not Stripe’s published legal rule, but address and identity checks have clearly gotten stricter. Build a consistent file: same legal name, same EIN, same owner, same website, same bank account.
If Stripe is unavailable in your situation, the fallback is not “form a second LLC.” It is a different processor, a marketplace that pays you as a seller, or invoicing off a non-US account. Forming more US entities multiplies Form 5472 risk without fixing underwriting.
US taxes for non-resident LLC owners
This is the section that should slow you down if a YouTube video promised “zero US tax forever.”
The United States taxes nonresident aliens on:
- Effectively connected income (ECI) — income connected with a US trade or business, taxed at graduated rates after deductions, reported on Form 1040-NR.
- FDAP income — certain US-source fixed or determinable income (interest, dividends, some royalties, etc.), generally taxed at 30% unless a treaty reduces it, reported on Schedule NEC of Form 1040-NR.
Owning a US LLC does not, by itself, make your French consulting income or your Brazilian agency income US-taxable. The questions that matter are: Is the income US-source? Are you engaged in a US trade or business? Do you have a US office, US employees, or US inventory? Are you performing services while physically in the United States?
A digital nomad who never enters the US, has no US office, and sells services to clients worldwide may have little or no ECI. A founder who spends 120 days a year selling in California, or who stores Amazon inventory in US warehouses, is in a different fact pattern. Do not copy someone else’s tax conclusion.
A disregarded single-member LLC does not file a separate income-tax return for ordinary business profit. The owner does, if a return is required. Separately, the foreign-owned disregarded LLC often still files Form 5472 — an information return, not a tax bill. People confuse “no income tax due” with “no IRS filing due.” That confusion is expensive.
Sales tax is also separate from income tax. If you sell taxable goods or certain services into a US state and cross that state’s economic-nexus threshold, you may need to register and collect sales tax even if you have no ECI. Marketplace facilitator rules may shift some of that onto Amazon, Etsy, or similar platforms. Do not assume “Wyoming LLC, no sales tax.”
Your home country may still tax the same profit, and it may have CFC, foreign-company, or controlled-foreign-entity rules. A US LLC is visible. If the goal is concealment from a tax authority that already has a right to tax you, stop. That is not a formation strategy.
Form 5472 for a foreign-owned LLC
If you remember one compliance item from this article, make it this one.
Under IRC section 6038A, a US corporation that is 25% foreign-owned files Form 5472 when it has reportable transactions with related parties. Treasury regulations treat a foreign-owned US disregarded entity — including a single-member LLC wholly owned by a foreign person — as a corporation for this reporting purpose only.
That LLC generally has no ordinary corporate income-tax return. It still files:
- A pro forma Form 1120 with “Foreign-owned U.S. DE” written across the top, completing only the name and address and items B and E on page 1.
- Form 5472 attached.
File by the due date of that Form 1120, including extensions. The LLC uses the owner’s US tax year if the owner has one; otherwise the calendar year. Foreign-owned US DEs generally cannot e-file this package. IRS instructions (Form 5472, rev. 12/2024) say to fax at 300 DPI or higher to 855-887-7737, or mail to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112 Attn: PIN Unit, Ogden, UT 84201.
What counts as a reportable transaction
Many blogs say “file even if the LLC did nothing.” The more precise IRS rule is: a reporting corporation must file if it had a reportable transaction, and foreign-owned US DEs also look at Part V. Part V includes other transactions described in the regulations, including amounts paid or received in connection with formation, dissolution, contributions to, or distributions from the entity.
In plain language: putting $500 of your own money into the LLC to open a bank account is usually a related-party contribution. That is why conservative advisors file Form 5472 for nearly every foreign-owned single-member LLC that was funded or that paid its registered agent from the owner’s pocket. A truly empty shell with no contributions, no expenses paid by the owner, and no other related-party movement is theoretically different — and rare. Do not gamble $25,000 on a creative reading of “no activity.”
The penalty
The IRS instructions state: a penalty of $25,000 will be assessed on any reporting corporation that fails to file Form 5472 when due and in the manner prescribed. Filing a substantially incomplete Form 5472 counts as a failure to file. If the failure continues more than 90 days after IRS notice, an additional $25,000 can apply for each 30-day period (or part of a period). There are also recordkeeping duties under the section 6038A regulations.
That penalty is why “I formed a $100 Wyoming LLC and forgot about it” is not a harmless hobby. If you are not willing to calendar Form 5472 every year, do not form the company.
Form 5472 filing checklist
- EIN on the LLC (you need it for the forms).
- Calendar-year (or owner-year) deadline, typically mid-April for calendar-year filers, or the extended date if Form 7004 was filed on time.
- Pro forma 1120 with the required legend and limited fields only.
- Form 5472 describing related-party amounts, including capital introduced and expenses the owner paid for the LLC.
- Keep records of wire confirmations, invoices, and the operating agreement.
- Fax or mail; do not assume the normal corporate e-file channel works for a foreign-owned DE.
- Keep the fax confirmation for at least the assessment period, not until the next time you remember the LLC exists.
Beneficial ownership reporting in 2026 (this changed)
Older “US LLC for non-residents” articles still warn that FinCEN BOI reports are mandatory for every Wyoming LLC. That is not the current rule for domestic companies.
On 11 August 2026 the US Treasury’s Financial Crimes Enforcement Network issued a final rule that permanently removes BOI reporting for US companies and US persons. The rule was published in the Federal Register on 14 August 2026 and was effective immediately. FinCEN’s BOI page now states that US companies are exempt and are no longer required to file BOI reports. Only certain foreign companies registered to do business in the United States still have BOI duties, and even those companies do not report US-person beneficial owners or US-person company applicants.
A limited liability company formed under Wyoming, Delaware, or New Mexico law is a US company, including when every member lives in another country. You should not treat BOI as a 2026 formation blocker for a domestic LLC.
Two caveats stay in place:
- If you register a foreign (non-US) company as a foreign entity doing business in a US state, that is the category FinCEN still treats as a reporting company. That is not the same as forming a new Wyoming LLC.
- Congress or a future administration could change the statute again. Recheck fincen.gov/boi if you are reading this months after September 2026.
Cost to form a US LLC as a non-resident
Separate four cost layers so a “$0 LLC” headline does not fool you.
| Layer | Typical 2026 range | Notes |
|---|---|---|
| State formation fee | $50–$110 for the states in this guide | Paid to the state. Not optional. Not an affiliate fee. |
| Registered agent | Often $0 the first year in a bundle, then about $99–$150/year | Required every year. |
| EIN | $0 from the IRS; $0–$150 if a service prepares SS-4 | You are paying for labour and phone/fax handling, not for the number. |
| Formation-service fee | $0–$250+ depending on package | Should be compared all-in, including year-two registered-agent pricing. |
| Annual state filing or tax | $0 (New Mexico), ~$60 (Wyoming), $400 (Delaware) | Delaware is in a different cost class. |
| Form 5472 preparation | $0 if you file yourself; often $150–$500+ if a CPA prepares it | The $25,000 penalty is the real cost of skipping it. |
| Virtual mailbox / US phone | Optional, often $10–$30/month | Useful for mail. Not a substitute for a registered agent. |
A careful non-resident Wyoming setup, first year, usually lands in the low hundreds of dollars if you DIY the EIN, or somewhat more if a service handles SS-4. A Delaware setup is still cheap to form and expensive to keep. Anyone quoting a single number without naming the state is selling a headline.
DIY vs a formation service
DIY is realistic if you can: file on a state portal with a US payment card, hire a registered agent, complete SS-4 correctly, sit on the IRS international phone line, and calendar Form 5472. Plenty of people do this.
A service is the better fit if you cannot receive IRS faxes, do not want to learn SS-4 line by line, or need a virtual mailbox plus registered agent in one dashboard. You are paying to reduce process risk, not to change US tax law.
What to look for in a non-resident package
- EIN handling that does not pretend the online IRS tool works without an SSN.
- A real registered-agent address in the formation state, with a published renewal price.
- An operating agreement and bank resolution, not just the stamped Articles.
- Honest language about banking: introductions are not approvals.
- A Form 5472 option, or a clear statement that tax filing is on you.
Skip services that hide year-two registered-agent pricing, promise a “guaranteed” Mercury or Stripe account, or imply that an LLC is a US visa or a tax holiday.
BusinessAnywhere and BusinessRocket
Two services that actually market to non-residents and digital nomads, rather than only to US residents with an SSN, are BusinessAnywhere and BusinessRocket. They are not the only options, and they are not appropriate for every founder.
| BusinessAnywhere | BusinessRocket | |
|---|---|---|
| Stated positioning | Remote company formation for US and non-US founders, with mailbox, EIN, and compliance add-ons | Packaged LLC registration for US residents and non-US residents, with named tiers |
| Headline formation price | Advertises starting at $0 plus government filing fees; confirm live pricing on their site | Starter $49 + state fee; Essentials $147 + state fee; Supreme $254 + state fee (prices shown on their non-US resident registration page as of research in September 2026) |
| EIN for non-residents | Offered as part of the workflow (service fee separate from the IRS, which charges $0) | Included in Essentials and Supreme; not included in Starter. Their page notes an extra 3–6 weeks for non-US EIN processing |
| Registered agent | Included in their service list; confirm year-two price before checkout | Free first year on Essentials/Supreme, then $99/year per their page |
| Form 5472 | Listed among compliance services | Not the centre of the Starter/Essentials pitch; budget a CPA if it is not in the cart |
| Banking | Connects founders to banking partners; approval is still the bank’s decision | Bank concierge is listed; approval is still the bank’s decision |
| Better fit when | You want an ongoing remote-ops stack (mailbox, notary, formation) rather than a one-time filing | You want a clearly priced EIN-inclusive package and can wait several weeks for the IRS number |
| Weaker fit when | You only need a raw state filing and already have a registered agent | You pick Starter and then discover you still cannot open a bank account without an EIN |
Check current pricing on the provider’s checkout. Formation-industry add-on fees move. State fees do not care which logo is on your receipt.
If you want an all-in-one remote setup (formation, agent, mailbox, EIN support), start with BusinessAnywhere and compare the live cart against Wyoming’s $100 state fee. If you want a named package that includes IRS EIN registration and first-year registered agent, start with BusinessRocket Essentials rather than Starter.
View BusinessAnywhere options · View BusinessRocket non-resident packages
Who should not form a US LLC
A US LLC is a poor use of money and attention if:
- Your clients, currency, and payment processor already work in your home country, and you have no US-market reason to add a second legal system.
- You will not keep records or file Form 5472. The penalty dwarfs any branding benefit.
- You think the LLC will get you a US visa, ESTA, or work authorisation. It will not.
- You think the LLC lets you stop reporting income to your home tax authority.
- You need the company only to “look American” on a landing page. A US entity with a dead bank application and an unfiled 5472 is worse than an honest foreign sole proprietorship.
- You want Delaware because a podcast said so, but you will never raise capital and you resent a $400 yearly tax.
Form the company when a specific counterparty, processor, or market actually requires a US entity — or when the operational benefits (USD account, contractor agreements, limited liability) are worth the yearly compliance. Otherwise wait.
Common mistakes
- Using the IRS online EIN tool from abroad and stalling when it demands an SSN.
- Putting the registered-agent address in every bank field. Mercury’s rules say not to.
- Skipping Form 5472 because “the LLC made no profit.” Profit is not the test.
- Paying a formation service’s $49 headline and only later learning EIN, agent renewal, and operating agreement are extras.
- Choosing Delaware by default and then complaining about the $400 tax.
- Adding a random US co-founder on paper so the company “has a US person.” That can create partnership tax, ownership disputes, and banking KYC on someone who does not actually control the company.
- Assuming the LLC is a disregarded entity and therefore files nothing. Disregarded for income tax is not disregarded for section 6038A reporting.
- Commingling funds the week the bank account opens.
- Ignoring sales-tax nexus on US product sales.
- Treating outdated BOI scare articles as current law after FinCEN’s August 2026 final rule, or the reverse: never rechecking FinCEN again.
Decision framework
Choose Wyoming if you are a non-resident freelancer, nomad, or bootstrapped founder, you want lower ongoing state cost, and you do not have investors asking for Delaware.
Choose Delaware if US investors, option grants, or Delaware counsel are already part of the plan, and $400 a year is acceptable.
Choose New Mexico if state annual reports are the cost you most want to avoid and you are comfortable with a less common jurisdiction for banking.
File it yourself if you can complete SS-4 and already have a registered agent.
Use a non-resident formation service if the EIN is the blocker, you need a mailbox plus agent, or you would otherwise leave Form 5472 off the calendar.
Do not form a US LLC yet if your only goal is a logo that says “Inc.” or a rumour that Stripe is easier. Verify the processor and the bank first, then form the entity those companies will actually underwrite.
Ready to file? Compare a non-resident-ready service, then confirm Wyoming, Delaware, or New Mexico fees on the state site before you pay.
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Frequently asked questions
Can a non-resident form a US LLC without an SSN?
Yes. States do not require an SSN to file Articles of Organization. The IRS also issues EINs to foreign responsible parties who enter “foreign” or N/A on Form SS-4 line 7b when they are ineligible for an SSN or ITIN.
Do I need an ITIN to form the LLC?
No. You need an ITIN later only if you must file a US individual tax return (Form 1040-NR) and you do not have an SSN.
How long does formation take?
The state filing can be days. The EIN is the long pole for non-residents: same day if the international IRS phone line works, or days to several weeks by fax/mail or via a service. Banking is a separate underwriting queue after the EIN arrives.
Is Wyoming the cheapest state?
It is one of the cheapest serious options once you add annual reports and registered-agent cost. New Mexico can be cheaper on paper because it has no annual report. Delaware is not cheap to maintain. “Cheapest” should include year two, not only the launch coupon.
Can I open a Mercury account from abroad?
Mercury says it supports US-formed companies with non-US founders, subject to country restrictions, a real principal-place-of-business address (not a registered agent or UPS Store), and planned or existing US operations. Many applications are approved. Many are not. Build a backup.
Does a US LLC make me a US tax resident?
No. US tax residence for individuals is a separate test (mainly the green-card and substantial-presence tests). The LLC’s classification and your ECI/FDAP facts decide what, if anything, the US taxes.
What is the Form 5472 penalty for a non-resident?
$25,000 for failure to file a required Form 5472 in the manner prescribed, with additional $25,000 amounts possible after IRS notice. That figure comes from the IRS Form 5472 instructions, not from a formation-service marketing page.
Do I still file a FinCEN BOI report in 2026?
Not for a domestic US LLC, under FinCEN’s 11 August 2026 final rule. Recheck FinCEN if you are registering a foreign company to do business in a US state, or if you are reading this after another rule change.
Can a digital nomad form a US LLC?
Yes, on the same legal terms as any other non-resident. The hard parts remain EIN, banking KYC, and Form 5472 — not the Articles of Organization.
Will this help me trade or hold a brokerage account?
Some brokers want a US entity and an EIN; many still want additional tax forms (W-8BEN-E or similar) and can decline foreign owners. If your next step is a specific brokerage, read that firm’s entity rules before you form. For one walkthrough of opening a trading account after the business basics are in place, see how to open an EBC trading account.
Sources used for this update
- IRS, Instructions for Form SS-4 (rev. December 2025), including the international telephone number, fax numbers, Cincinnati mailing address, and line 7b “foreign” / N/A rule.
- IRS, Instructions for Form 5472 (rev. December 2024), including foreign-owned US disregarded entity treatment, pro forma Form 1120, fax 855-887-7737, Ogden mailing address, and the $25,000 penalty.
- IRS, “Taxation of nonresident aliens” and “Effectively connected income (ECI).”
- FinCEN, Beneficial Ownership Information page and 11 August 2026 Treasury/FinCEN announcements of the final BOI rule.
- Wyoming Secretary of State, business registration instructions ($100 LLC fee) and annual-report due-date rules; license tax commonly $60 as summarised from the state’s fee structure.
- Delaware Division of Corporations fee schedule (August 2026) and LLC/LP/GP franchise tax instructions ($110 formation; $400 annual tax due 1 June; $200 late penalty plus 1.5% interest).
- New Mexico Secretary of State business-services portal (online-only filings).
- Mercury support, “Eligibility and requirements for opening a Mercury account.”
- Provider pages for BusinessAnywhere and BusinessRocket, checked for positioning and published package prices. Live checkout prices can differ.
Review this page when IRS SS-4 instructions, Form 5472 instructions, FinCEN BOI rules, or state fee schedules change — and whenever a bank or Stripe changes KYC.
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