# The LLC Standard

> Independent, source-checked guides, reviews and cost comparisons for non-US residents forming and running a US LLC. Every fee is sourced to the IRS, a state filing office or the provider's published pricing, and dated. Not legal or tax advice.

Facts last verified: 2026-10-28

## Key facts (US LLC owned by a non-resident)
- Non-US persons may own 100% of a US LLC; no visa, SSN or ITIN is required to form it or to obtain an EIN.
- EIN for owners without an SSN: IRS phone line +1 267-941-1099 (6am–11pm ET, Mon–Fri) or Form SS-4 by fax; the online application is not available to them.
- A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 each year it has a reportable transaction; due April 15 (extendable to Oct 15 with Form 7004); cannot be e-filed; penalty $25,000.
- Since FinCEN's final rule of August 11, 2026, companies formed in the US (including those owned by non-residents) do not file BOI reports.
- Wyoming: filing fee $100; annual $60 (Annual report + license tax ($60 minimum)); checked 2026-10-28
- New Mexico: filing fee $50; annual $0 (No annual report); checked 2026-10-28
- Delaware: filing fee $110; annual $400 (Annual LLC tax ($400 from tax year 2026)); checked 2026-10-28
- Florida: filing fee $125; annual $138.75 (Annual report); checked 2026-10-28
- Texas: filing fee $300; annual $0 (Franchise tax report (no tax due under $2.65M revenue)); checked 2026-10-28

## Rankings
- [Best LLC formation services for non-US residents (2026)](https://llcstandard.com/best-llc-services-for-non-residents/): An independent ranking of LLC services for non-residents — doola, Firstbase, Northwest, Stripe Atlas and Bizee — on EIN, banking, taxes and 3-year cost.
- [Stripe Atlas alternatives for non-US founders (2026)](https://llcstandard.com/stripe-atlas-alternatives/): Stripe Atlas is Delaware-only and built for C-corps. These alternatives form a non-resident LLC in cheaper states, with three-year costs compared.

## Guides
- [How to form a US LLC as a non-resident (2026 guide)](https://llcstandard.com/guides/how-to-form-a-us-llc-as-a-non-resident/): Every step to form and run a US LLC from outside the US in 2026 — state choice, registered agent, EIN without an SSN, banking, Form 5472 and real costs.
- [Best state for a non-resident LLC in 2026](https://llcstandard.com/guides/best-state-for-non-resident-llc/): Wyoming, New Mexico, Delaware, Florida or Texas? Filing fees, annual costs and the real trade-offs for non-US owners, with Delaware's new $400 LLC tax.
- [How to get an EIN for your LLC without an SSN](https://llcstandard.com/guides/ein-without-ssn/): Non-residents can't use the IRS online EIN form. Here is how to get one by phone or fax with Form SS-4, line by line, and what to do if it is taking weeks.
- [How to open a US bank account for a non-resident LLC](https://llcstandard.com/guides/us-bank-account-for-non-resident-llc/): Which US business accounts accept non-resident LLC owners, what documents they ask for, and the address mistake behind most rejections — with a fallback plan.
- [Form 5472 for foreign-owned LLCs: who files, what to report, how to send it](https://llcstandard.com/guides/form-5472/): Why a non-resident's single-member LLC files Form 5472 with a pro forma 1120 every year, what counts as reportable, deadlines and the $25,000 penalty.
- [Do non-resident LLCs still file a BOI report in 2026?](https://llcstandard.com/guides/boi-reporting-non-resident-llc/): FinCEN's August 2026 final rule permanently exempts US-formed LLCs from BOI reporting, including those owned by non-residents. What changed and what didn't.

## Reviews
- [doola review (2026): the all-in-one option for non-US founders](https://llcstandard.com/reviews/doola/): An independent doola review for non-residents — what the $297/yr Starter plan includes, the $1,999 tax tier, EIN delays, and who should pick cheaper.
- [Firstbase review (2026): polished, à la carte, and pricier than it looks](https://llcstandard.com/reviews/firstbase/): An independent Firstbase review for non-US founders — the one-time Start fee, $299/yr registered agent, $899 Form 5472 package, and the real year-two cost.
- [Stripe Atlas review (2026): the venture-backed default — and when to skip it](https://llcstandard.com/reviews/stripe-atlas/): An independent Stripe Atlas review for non-US founders — the $500 Delaware package, $100/yr agent, Delaware's new $400 LLC tax, and when another provider is cheaper.
- [Northwest Registered Agent review (2026): the value pick for self-directed founders](https://llcstandard.com/reviews/northwest-registered-agent/): An independent Northwest Registered Agent review for non-US owners — $39 formation, $125/yr agent, $200 no-SSN EIN, strong privacy, and no tax help.
- [Bizee review (2026): $0 to start — read the renewal line](https://llcstandard.com/reviews/bizee/): An independent Bizee (formerly Incfile) review for non-US owners — the $0 Basic package, what it leaves out, the auto-renewing agent, and the real three-year cost.

## Comparisons
- [doola vs Firstbase (2026): which is better for non-US founders?](https://llcstandard.com/compare/doola-vs-firstbase/): doola vs Firstbase for non-US founders — subscription vs one-time pricing, agent and address costs, Form 5472 filing, states, and a clear verdict.
- [doola vs Stripe Atlas (2026): LLC from anywhere or Delaware C-corp?](https://llcstandard.com/compare/doola-vs-stripe-atlas/): doola vs Stripe Atlas for founders outside the US — any-state LLC subscription vs $500 Delaware package, ongoing costs, taxes, banking, and who should pick which.
- [Firstbase vs Stripe Atlas (2026): the startup founder's comparison](https://llcstandard.com/compare/firstbase-vs-stripe-atlas/): Firstbase vs Stripe Atlas for non-US startup founders — Delaware or Wyoming, formation and agent costs, tax filing and a verdict by scenario.

## Tools
- [Three-year LLC cost calculator](https://llcstandard.com/tools/llc-cost-calculator/): compare total cost by state and provider, including EIN and Form 5472 options.

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