Forming a U.S. LLC when you live outside the U.S.

Choosing a state

If your business will have an office, staff, or a warehouse in a particular state, form there. If it will operate online with no U.S. location, you can choose any state. Owners in that position often compare the yearly cost and reporting rules, which is why Wyoming, Delaware, and New Mexico come up often.

Compare each state's filing fee, yearly report, and any annual tax in LLC rules by state. If the business later sets up in another state, it may need to register there too. See foreign vs. domestic LLCs.

Registered agent and U.S. address

Every LLC needs a registered agent with a physical street address in its formation state, available during business hours to receive legal papers. An address outside the U.S. cannot serve this purpose, so non-U.S. owners use a registered agent service.

Separately, banks, payment platforms, and the IRS will ask for a business mailing address. A U.S. business address gives you somewhere for mail to arrive and be forwarded. Check that the address you use is accepted by the bank or platform you plan to work with.

Getting an EIN without an SSN or ITIN

The IRS online EIN application requires the responsible person to have a Social Security number or ITIN. Without one, you apply on paper using Form SS-4:

1. 1

   Form the LLC first

   Use the LLC's exact legal name from your approved formation filing.

2. 2

   Complete Form SS-4

   List yourself as the responsible party and follow the IRS instructions for applicants without an SSN or ITIN.

3. 3

   Send it to the IRS

   By fax or by mail to the address the IRS gives for international applicants. Fax is usually faster.

4. 4

   Receive your EIN

   The IRS returns the number by fax or mail. Keep the confirmation letter with your records.

ITIN basics

An Individual Taxpayer Identification Number (ITIN) is a personal U.S. tax number for people who need one but cannot get a Social Security number. You apply with Form W-7, usually attached to a U.S. tax return.

You do not need an ITIN to form an LLC or to get its EIN. You may need one later, for example to file a personal U.S. tax return or to meet the identity checks of some banks and payment platforms.

Opening a U.S. business bank account

Banks set their own rules for non-resident owners. Some require an in-person visit, while others, including several online banks, open accounts remotely. Expect to provide your formation documents, EIN letter, operating agreement, passport, and a U.S. address.

Payment processors such as card platforms usually need the EIN and a U.S. bank account, and some ask for more about the owner. Confirm the requirements before you choose a bank. Our business banking assistance helps you prepare.

Taxes and yearly IRS filings

A single-member LLC owned by a non-U.S. person is still a disregarded entity, but the IRS requires it to file Form 5472 with a pro forma Form 1120 every year. It reports transactions between the LLC and its owner, such as money you put in or take out, and it is required even if the LLC earned nothing. Penalties for missing it are steep.

Whether you owe U.S. income tax depends on whether the income is connected with a U.S. trade or business and on any tax treaty with your country. A multi-member LLC with foreign members files a partnership return and may have withholding duties. You may also owe tax at home. These are questions for a tax professional who works with non-U.S. owners.

What an LLC does not do

Owning a U.S. LLC does not give you a visa, residency, or permission to work in the United States. You can own and direct the company from abroad, but working in the U.S. in person is an immigration question. Talk with an immigration attorney before you plan to.