How to Start a US LLC as a Non-Resident: The 2026 Guide
A practical guide for founders living outside the US, from choosing a state to banking and yearly IRS filings, with official figures checked on October 7, 2026.
Update log
- : fully rewritten for founders living outside the US, with an official fee table for Wyoming, Delaware (annual tax now $400) and New Mexico, EIN routes for foreign owners, Form 5472, BOI status after FinCEN's August 2026 final rule, and fintech bank requirements.
In short: Yes, someone living in Egypt, the Gulf or Morocco can form and fully own a US LLC with no visa and no Social Security number. Formation is cheap ($50 to $110 in state fees as of October 2026). The real commitments come afterwards: an EIN, a Form 5472 filing every year (the penalty for missing it is $25,000), and a bank account that no one can guarantee. Owning the LLC gives you no visa, no residency and no right to work in the US.
Can a non-resident own a US LLC?
Yes. States do not require LLC owners to be US citizens or residents, and no visa is needed to form one. The IRS even has dedicated rules for a "foreign-owned U.S. disregarded entity".
What the LLC does not give you: no visa, no green card and no work authorization. If you enter the US on a visitor visa, you cannot work there for your own company. Investor visas exist, but they are a separate process with their own conditions; see our guide to US visa types.
Which state: Wyoming, Delaware or New Mexico?
If you live abroad and have no US office or staff, the choice is mostly about cost and convenience, not a magic tax break. Federal tax is the same in every state. Official figures, checked on October 7, 2026:
| State | Formation fee | Yearly state obligation | Registered agent | Notes |
|---|---|---|---|---|
| Wyoming | $100 | Annual report with license tax, minimum $60 | Required in the state | State fee schedule revised June 2026 |
| Delaware | $110 | Flat $400 annual tax due by June 1; no annual report | Required in the state | Late payment adds a $200 penalty plus 1.5% interest per month |
| New Mexico | $50 | No annual report for LLCs | Required in the state | Lowest upkeep; filing is online through the state portal |
| Your home state (if you live in the US) | Varies | Varies widely; some states charge high yearly fees | You can usually act as your own agent | Usually the right choice if you work from that state |
Privacy: in these three states the public record typically shows the registered agent, not necessarily the owners. That is not secrecy. The IRS and your bank will know exactly who you are.
Tip: Delaware's fame matters mainly for startups raising US venture money; a freelancer or online seller is usually well served by Wyoming or New Mexico.
Step by step from outside the US
- Pick a name and state. Confirm the name is free in the state database.
- Appoint a registered agent. Someone with a physical address in the state who accepts legal mail for you.
- File the formation document (Articles of Organization in Wyoming and New Mexico, Certificate of Formation in Delaware) and pay the state fee.
- Sign an operating agreement showing you as owner. It is usually not filed with the state, but banks ask for it.
- Get an EIN from the IRS. It is free (details below).
- Open a business account and connect your payment platforms.
- Put two dates in your calendar: the Form 5472 deadline and your state's yearly obligation.
Getting an EIN without an SSN
The EIN is always free from the IRS. The online application is not available if your principal place of business is outside the US, so you have three routes under the Form SS-4 instructions (December 2025 revision):
- Phone: international applicants only, +1 267-941-1099 (not toll-free), 6:00 a.m. to 11:00 p.m. Eastern, Monday to Friday.
- Fax: send Form SS-4 to +1 304-707-9471 from outside the US. If you include a return fax number, the IRS says you will generally get the EIN within 4 business days.
- Mail: about 4 weeks.
On line 7b, enter "foreign" or "N/A" if the responsible party has no SSN or ITIN and is not eligible for one. Plan in weeks, not days. More in our EIN guide.
Taxes for a foreign-owned single-member LLC
Disregarded for income tax, not for reporting
By default a single-member LLC is a "disregarded entity": its profit is treated as yours and the LLC pays no separate federal income tax, unless you elect corporate treatment on Form 8832.
Form 5472 with a pro forma Form 1120
A foreign-owned disregarded entity must file a pro forma Form 1120 with Form 5472 attached for each year it has "reportable transactions" with its owner. The IRS instructions expressly include amounts paid to form the entity, contributions you put in and distributions you take out. So in practice you file almost every year, even with zero income.
- Deadline: the Form 1120 due date, April 15 for a calendar year. You can request an extension with Form 7004.
- How: no e-filing. Fax to 855-887-7737 or mail to the IRS Ogden, Utah address in the instructions, with "Foreign-owned U.S. DE" written across the top of Form 1120.
- Penalty: $25,000 for failing to file on time, plus another $25,000 if the failure continues more than 90 days after the IRS notifies you.
When do you actually owe US income tax?
A nonresident pays US tax at the normal graduated rates on income "effectively connected" with a US trade or business (ECI), after deductions. The IRS sources pay for personal services to where the work is performed, so work you do while sitting in Cairo or Dubai is generally foreign-source income. US employees, a US warehouse or regular activity inside the US can change that and require a Form 1040-NR. This turns on facts, so do not decide it alone.
Your home country still counts
No US tax does not mean no tax. Your country of residence may treat the LLC's profit as your income. Talk to an accountant at home and a US preparer who knows Form 5472 before your first deadline.
BOI reporting: still required in 2026?
According to FinCEN's BOI page, updated August 11, 2026, its final rule exempts companies created in the US from beneficial ownership reporting, following an interim exemption issued in March 2025. An LLC formed in Wyoming, Delaware or New Mexico is a US company, so it is exempt even with a foreign owner.
The duty remains for "foreign reporting companies": entities formed outside the US and then registered to do business in a state, which must file within 30 days of the registration taking effect. Treat any message demanding a "BOI filing fee" for your US LLC as a likely scam.
Bank account, Stripe and PayPal
Most founders abroad use fintech platforms. Here is what their own pages say as of October 2026. None guarantees approval:
| Service | Accepts non-resident owners? | Main stated requirements |
|---|---|---|
| Mercury | Yes | US-registered company, EIN, existing or planned US operations, a business address that is not a registered agent or P.O. box. No founders living in its prohibited countries. |
| Relay | Yes, with conditions | An operating presence in the US, a physical US address for beneficial owners (no virtual mailboxes), passport, and questions on source of funds and income. |
| Wise Business | Yes | EIN, a physical trading address (registration agencies and mail forwarding not accepted), photo ID for non-US owners. |
Note that a registered agent address usually does not work as your business address. Have a truthful business description and a website ready. Stripe and PayPal review each account on its own; ignore anyone who promises guaranteed approval, and never sign up using someone else's identity. Compare options in our US bank account guide.
What it costs: year 1 vs year 2+
| Item | Year 1 | Year 2 and after |
|---|---|---|
| State fees | WY $100 · DE $110 · NM $50 | WY $60 minimum · DE $400 · NM none |
| Registered agent | Tens of dollars to a few hundred per year | Same, every year |
| EIN | Free | One time |
| Form 5472 + pro forma 1120 | Free if you file yourself; preparer fees vary | Every year |
| Formation service (optional) | Tens to hundreds of dollars by package | Sometimes an annual subscription |
Quoted thousands for a one-person LLC? Ask for a line-by-line breakdown.
Doing it yourself vs using a service
You can do every step yourself: the state website, a registered agent you choose, and an EIN by phone or fax. Formation services such as doola, Firstbase and Northwest Registered Agent bundle these steps; prices and inclusions differ, so compare before paying. This guide contains no affiliate links.
If you already live in the US
Forming in your own state is usually right: an LLC formed elsewhere but run from your home state may also have to register there, doubling fees. With an SSN you can apply for the EIN online. Before working for your own company, confirm your immigration status allows self-employment; F-1 students and H-1B workers, for example, are bound by their visa terms. And if you are a US tax resident, the nonresident rules above do not apply to you.
Common mistakes and scams
- "Form an LLC and get US residency": false. An LLC gives no visa or status.
- Missing Form 5472: the costliest mistake, at $25,000 per late form.
- Paying for things you do not need: a "BOI report" for an exempt US LLC, or an expensive "fast EIN" that the IRS gives for free.
- Assuming no US tax means no tax: your home country may still tax you.
- False information to a bank: a fake address or invented activity can get the account closed and funds frozen.
What next
Start with the real question: do your clients and payments actually need a US company? If yes, pick a state from the table, get the EIN, open the account, and book an accountant before your first April 15. If you later need a personal tax number, see our ITIN guide.
Frequently asked questions
Do I need a US visa to form an LLC?
No. Anyone living abroad can form and own a US LLC without a visa. The LLC does not give you a visa, residency or permission to work in the US.
Can I get an EIN without an SSN?
Yes. Foreign owners fax Form SS-4 or call the IRS international applicant line, entering foreign or N/A on line 7b. The EIN is free.
Do I file anything if my LLC made no money?
Usually yes. A foreign-owned single-member LLC files a pro forma Form 1120 with Form 5472 for each year with reportable transactions, which include formation costs, contributions and distributions. The penalty for not filing is $25,000.
Wyoming or Delaware for a non-resident?
Most freelancers and online sellers are fine with Wyoming or New Mexico, which cost less to maintain. Delaware charges a $400 annual tax and mainly helps startups raising US venture money.
Does my US LLC need to file a BOI report in 2026?
No, if it was formed in the US. FinCEN's final rule, reflected on its BOI page updated August 2026, exempts US-created companies even when the owner is foreign.
Is approval at Mercury or Wise guaranteed?
No. They accept non-resident owners under conditions but review every application and exclude some countries and registered-agent addresses.
Official sources we reviewed
- IRS — Instructions for Form 5472 (foreign-owned U.S. DE, $25,000 penalty) ↗
- IRS — Instructions for Form SS-4 (international applicants) ↗
- IRS — Instructions for Form 1120 (due date) ↗
- IRS — Single member limited liability companies ↗
- IRS — Effectively connected income (ECI) ↗
- IRS — Publication 519, U.S. Tax Guide for Aliens ↗
- FinCEN — Beneficial Ownership Information Reporting ↗
- Wyoming Secretary of State — Business filing fee schedule ↗
- Delaware Division of Corporations — Fee schedule ↗
- Delaware Division of Corporations — LLC/LP annual tax instructions ↗
- Mercury — FAQ (eligibility) ↗
- Relay — Required documents by entity type ↗
- Wise — Business account requirements (US) ↗