How to form a US LLC as a non-resident (2026 guide)

A US limited liability company is the most common way for founders outside the United States to sell to US customers, accept Stripe payments, work with US platforms and hold a dollar bank account. It is legal, inexpensive and can be done entirely online.

What most guides skip is that filing the company is the easiest step. The real work — and the real risk — is in the EIN, the bank account, and an annual IRS filing that many non-residents only learn about when a penalty notice arrives. This guide covers all of it, in order.

Step 1: Decide whether a US LLC is right for you

A US LLC makes sense when you sell online to international customers, need a US payment processor, invoice US clients, or want a neutral, low-cost holding vehicle for an online business.

It is the wrong tool when the business is really run from your home country and your home tax authority will treat the LLC’s profit as yours anyway — which is the case in many countries. The US side may be tax-free; your side may not be.

Check your home country first. Many countries tax residents on worldwide income and have controlled-foreign-company rules. Canada is the best-known trap: the CRA treats a US LLC as a corporation while the IRS treats a single-member LLC as disregarded, which can lead to double taxation. A one-hour consult with a cross-border accountant before you form is the cheapest insurance in this guide.

Step 2: Choose the state

You can form in any state regardless of where you live. For a non-resident with no US office, the choice comes down to filing fees, annual upkeep and how banks and payment processors react.

State fees checked Oct 28, 2026 against each state’s filing office. Registered agent fees are separate.

Our default recommendation is Wyoming: predictable $60 annual cost, no state income tax, well understood by banks and every formation service. Pick Delaware only if you expect to raise venture capital (and then consider a C-corp instead of an LLC). Pick New Mexico if minimum upkeep matters more than familiarity. Pick Florida or Texas only if you will actually operate there. The full reasoning is in our state guide.

Step 3: Do it yourself or use a formation service

You can file directly with the state for the state fee alone. What you cannot skip is a registered agent with a physical address in that state — and as a non-resident you will also want a mailing address, help with the EIN and, ideally, banking introductions.

That is why most non-residents use a service. They differ far more in year-two cost than in year-one price:

Wyoming LLC, owner with no SSN, provider handles the EIN where it offers to. “Incl. Form 5472” uses the provider’s own filing service where one exists, otherwise an independent preparer estimate of $500/yr. Model your own case in the cost calculator.

If you want one company to handle everything including taxes, doola is built for that. If you are comfortable doing the IRS side yourself, Northwest Registered Agent is the value pick. Our full ranking is in Best LLC services for non-residents.

Step 4: Appoint a registered agent

Every LLC must name a registered agent: a person or company with a street address in the state of formation who accepts legal papers during business hours. As a non-resident you cannot be your own agent, so you will pay a commercial agent — typically $50 to $300 a year. Most formation services include the first year.

The agent’s address goes on the public record instead of yours, which is also how you keep your home address out of the state database.

Step 5: File the articles of organization

The articles (called a “certificate of formation” in Delaware and Texas) are a short public form: the LLC’s name, the registered agent, and an organizer’s signature. Your name as owner is not required in Wyoming or New Mexico filings.

Two practical tips:

• Name: it must end in “LLC” (or “Limited Liability Company”) and be distinguishable from existing names. Check the state’s business search first.
• Management: choose member-managed for a single-owner company unless you have a reason not to.

Wyoming and New Mexico typically approve online filings within a few business days.

Step 6: Sign an operating agreement

Most states do not require you to file one, but banks and payment processors routinely ask for it. For a single-member LLC it is a few pages: who owns the company (100% you), how it is managed, and what happens if you die or sell. Formation services usually include a template.

Step 7: Get an EIN without an SSN

The Employer Identification Number is the company’s US tax ID. You need it for the bank account, Stripe, Amazon, and the annual Form 5472. It is free from the IRS.

Non-residents cannot use the IRS online application. The two routes are:

• By phone (fastest): call the IRS international line, 267-941-1099, between 6 a.m. and 11 p.m. Eastern, Monday to Friday. The EIN is issued during the call.
• By fax (most common): send Form SS-4 to the IRS fax number for applicants with no US residence. Turnaround varies from a few business days to several weeks.

The full walkthrough, including how to fill in the lines that trip up foreign owners, is in How to get an EIN without an SSN.

Step 8: Open a US bank account and set up payments

Online business banks are the realistic route for non-residents. Expect to provide your passport, the approved articles, the EIN confirmation letter (CP 575) and the operating agreement. Many applicants are rejected the first time because the only US address on file is the registered agent’s — banks want to understand where the business actually operates.

Not every bank serves owners from every country, and lists change. Our banking guide covers which options to try, in which order, and how to avoid the common rejection triggers.

Once the bank account is open, a US LLC with an EIN can usually apply for a US Stripe account and other US payment processors.

Step 9: Stay compliant every year

This is where non-residents get hurt. Put these on a calendar the day your LLC is approved:

Obligation	When	Cost
State annual report / tax	Depends on state (Wyoming: anniversary month)	$0–$400
Registered agent renewal	Anniversary of service	$50–$300
Form 5472 + pro forma 1120	April 15 (extendable to October 15 with Form 7004)	Free to file yourself; typically $300–$900 with a preparer
Home-country tax return	Your local deadline	Varies

Form 5472 is not optional. A foreign-owned single-member LLC must file it every year it has a “reportable transaction” with its owner — and simply paying the formation costs or moving money in or out counts. The penalty is $25,000 per form, per year. It cannot be e-filed; it is faxed or mailed. Our Form 5472 guide explains what to report.

BOI reporting no longer applies. In August 2026 FinCEN finalized the rule exempting companies formed in the US from beneficial ownership reporting, including those owned by non-residents. Details in our BOI update.

What it costs, end to end

For a Wyoming LLC with an owner who has no SSN, a realistic first-year budget is $150–$350 if you do the IRS steps yourself, or $400–$800 with a full-service provider — before any tax preparation. Over three years, the difference between providers is several hundred dollars, driven mostly by registered agent and subscription renewals. Model your exact case in the cost calculator.