US LLC for Non-Residents: How to Form One From Abroad

A non-resident can form a US LLC entirely online, from anywhere, without visiting the US or holding a visa. You choose a state, hire a registered agent there, file the articles of organization, get an EIN from the IRS without an SSN, and then open banking and payment accounts. The harder part is what comes after: yearly state fees, the Form 5472 filing, and paying tax correctly at home.

This guide walks through the full process for freelancers, agencies and online sellers based outside the US who want a US LLC for invoicing American clients or using US payment platforms. It covers the step-by-step setup, realistic yearly costs, how taxes work for a foreign-owned LLC, and the mistakes that cause trouble later. It is general information, not tax or legal advice, so check your specific case with a US tax adviser and an adviser in your country of residence.

Why non-residents form a US LLC

• Payment access. Some payment processors, marketplaces and banks are only available to US entities.
• Client trust. US companies sometimes prefer invoices from a US entity, paid by ACH to a US account.
• Liability separation. The LLC, not you personally, signs contracts and owes its debts, provided you keep it properly separate.
• Simple structure. A single-member LLC needs no board, shareholders or annual meetings.

It is not a tax shortcut. Most countries tax their residents on worldwide income, so profits from your LLC are usually still taxable at home. Some countries also have controlled foreign company or management-and-control rules that can treat the LLC as resident where you live. Talk to a local adviser before forming one.

How to form a US LLC as a non-resident: step by step

1. Choose the state. Without a US presence, most freelancers pick Wyoming, New Mexico or Delaware. Our Wyoming vs Delaware LLC comparison sets out filing fees and annual costs side by side.
2. Pick a name. Check availability on the state business search and include "LLC" or a permitted variant.
3. Hire a registered agent. Every state requires one with a physical address in that state to receive legal papers. As a non-resident you cannot be your own; see our guide to registered agents.
4. File the articles of organization (Delaware calls it a certificate of formation) online with the Secretary of State and pay the filing fee.
5. Sign an operating agreement. Even a single-member LLC benefits from one, and banks often ask for it. Our LLC operating agreement guide covers what to include.
6. Get an EIN from the IRS using Form SS-4 (details below).
7. Open a US business account with a bank or fintech that accepts non-resident owners.
8. Set up payments and invoicing in the LLC's legal name.
9. Diary your compliance dates: state annual report or tax, registered agent renewal and the federal Form 5472 package.

You can do steps 1 to 6 yourself or pay a formation service. Services such as Stripe Atlas bundle state filing, registered agent and EIN for a set fee.

Getting an EIN without an SSN

The online EIN application is not available to applicants without a US address and SSN or ITIN, so non-residents use one of three routes listed in the IRS Instructions for Form SS-4:

Method	Details	Typical speed
Phone	267-941-1099 (not toll-free), 6 a.m. to 11 p.m. Eastern, Monday to Friday, for applicants with no US legal residence or principal place of business	EIN often issued during the call
Fax	Dedicated international fax numbers listed in the instructions	About a week or two, depending on backlog
Mail	Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999	Several weeks

On line 7b, where the form asks for the responsible party's SSN or ITIN, enter "foreign" or N/A if you have neither and are not eligible for one. The IRS limits EIN issuance to one per responsible party per day. You do not need an ITIN to get an EIN; you may need one later if you have to file a personal US return, as explained in our ITIN application guide.

Yearly costs of a non-resident LLC

Cost	Wyoming	Delaware
Formation filing fee	$100	$110
Annual state fee or tax	Annual report license tax, minimum $60	Flat $400 LLC tax, due June 1
Registered agent	Commonly $25 to $150 a year	Commonly $50 to $300 a year
Federal filing (5472 + pro forma 1120)	DIY or paid preparer	DIY or paid preparer
Bank or fintech account	Often free for basic plans	Often free for basic plans

State fees change, so confirm them on the state website before you file. Delaware's LLC tax has a $200 late penalty plus interest, which is a common surprise for first-year owners.

How a foreign-owned US LLC is taxed

A single-member LLC owned by a non-resident is a disregarded entity by default. The IRS looks through it to the owner, and two questions decide whether there is US income tax:

1. Is the income effectively connected with a US trade or business? If you perform services from your home country, have no US office, staff or dependent agent, and sell to US clients remotely, the income is generally foreign-source and not effectively connected. Work performed physically in the US, a US warehouse or US employees change the analysis.
2. Does a tax treaty apply? If your country has a treaty with the US, business profits are often taxable in the US only if there is a permanent establishment there.

Even if no tax is due, the LLC must file Form 5472 with a pro forma Form 1120 every year it has transactions with you, which almost every LLC does. The penalty for missing it is $25,000. A multi-member LLC is a partnership by default and files Form 1065 instead, with its own rules for foreign partners. If you want the LLC taxed as a corporation, Form 8832 is the election.

US clients may ask your LLC for a tax form. A foreign-owned disregarded LLC generally gives the payer a W-8BEN for the individual owner, because the owner is the beneficial owner for tax purposes; see our W-8BEN guide for freelancers. If you set up a foreign company that owns the LLC, the company provides a W-8BEN-E instead.

Beneficial ownership reporting to FinCEN no longer applies to US-formed LLCs under the current rules; our BOI reporting guide explains what changed.

Worked example: first-year budget

Marco, a software consultant in Lisbon, forms a Wyoming LLC in February 2026 to bill a US client $9,500 a month. These figures are illustrative.

Item	Cost
Wyoming filing fee	$100
Registered agent, first year	$60
EIN (applied by phone)	$0
Fintech business account	$0
Preparer for Form 5472 package (April 2027)	$350
Wyoming annual report, February 2027	$60
Total, first 13 months	$570

Marco's client pays the LLC by ACH, saving the international wire fees he paid before. He works only from Portugal, so his adviser expects no US income tax, but the profits are taxable in Portugal and he reports them there. He moves profits to his personal account monthly, and each transfer is logged for the 5472.

Common mistakes non-residents make

• Thinking "no US tax" means "no US filings". Form 5472 and the state report are still required.
• Ignoring home-country tax. A US LLC does not stop your country from taxing your income.
• Using a US address you do not have. Use the registered agent or a genuine mail service, and be truthful with banks and platforms.
• Mixing accounts. Personal spending from the LLC account weakens liability protection and complicates the 5472.
• Invoicing in your personal name. Invoices should come from the LLC, with its legal name, address and EIN where a client needs it.

Opening a US bank account as a non-resident

Banking is where many non-resident LLC owners get stuck. Traditional banks often ask you to visit a branch in person, while several fintech platforms accept non-resident owners fully online, subject to their own risk checks and supported-country lists. Have these ready before you apply:

• The filed articles of organization and the state's acknowledgment.
• The IRS EIN confirmation letter (CP 575) or EIN verification letter.
• Your passport and proof of your home address.
• Your operating agreement showing you as the sole member.
• A website or short description of what the business sells and who its customers are.

Be specific and consistent about the business activity across the bank, payment processor and your invoices. Mismatched descriptions are a common reason applications are paused for review. Once open, compare receiving and conversion costs with Wise Business fees and similar services, because moving profits from a US account to your home currency is a recurring cost.

What to do if your plans change

• You move to the US. As a US tax resident, your LLC income becomes taxable in the US on Schedule C, and Form 5472 no longer applies once you are not a foreign person.
• You add a partner. The LLC becomes a partnership for tax purposes, with a Form 1065 filing and possible withholding on foreign partners' shares of effectively connected income.
• You stop trading. Do not just abandon the LLC; unpaid state fees and missed 5472 filings keep accruing. Follow the formal steps in how to dissolve an LLC, including a final federal filing.

Invoicing US clients from your LLC

Each invoice should show the LLC's legal name, its US address (often the registered agent or a mail service if the agent permits), the client's details, a unique invoice number, dates, line items in USD and payment instructions for the LLC account. For billing currency and cross-border payment tips, see how to invoice international clients.

Once the LLC is set up, consistent invoicing does most of the work of keeping it compliant. Create invoices in your LLC's name with our free invoice generator: no sign-up, add your logo and payment details, and download each one as a PDF.