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US LLC for Non-Residents

When a US LLC is worth it, Wyoming vs Delaware costs (including Delaware's $400 tax), formation services, getting an EIN without an SSN, and Form 5472 duties.

  • Stripe
  • IRS IRS
Last reviewed Sep 24, 2026 6 min read Medium
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A US limited liability company (LLC) lets a founder anywhere in the world bill US clients, open a US business bank account, use Stripe, and sell on US marketplaces as a US entity. Forming one takes a day and costs a few hundred dollars. The part people underestimate is the ongoing compliance. The main item is an annual IRS information return (Form 5472) with a $25,000 penalty if you skip it.

This guide covers when an LLC makes sense, how to pick a state, the formation services, getting an EIN without an SSN, your yearly obligations, and banking afterwards. It is general information, not tax or legal advice. Your home country may tax the LLC's profits, so talk to a qualified adviser.

Is a US LLC worth it?

Usually worth it if you:

  • Sell software, services or products to US customers and need Stripe, US marketplaces, or a US bank for business receipts.
  • Need a US contracting entity that clients or investors accept.
  • Are raising US venture money. In that case you probably want a Delaware C-corporation instead. Stripe Atlas offers both.

Usually not worth it if you:

  • Only want a personal USD account. Wise, Payoneer or a broker is simpler; see choosing a USD account.
  • Hope to avoid tax at home. Most countries tax residents on worldwide income, and some have rules that look through foreign entities.
  • Can't keep up with yearly filings.

Wyoming vs Delaware

As of September 2026:

WyomingDelaware
Formation filing fee$100 (Secretary of State)$110 historically. Filing fees rose under HB 400 from Aug 1, 2026, so check the current schedule
Annual state costAnnual report $60 minimum (or $0.0002 × Wyoming assets, if higher), due on the first day of your anniversary monthAnnual LLC tax $400 from tax year 2026 (was $300), due June 1. No annual report
Registered agentRequired (about $25–150/yr)Required (about $50–300/yr)
Late penaltiesCompany can be dissolved administratively$200 penalty + 1.5%/month interest; status lost if unpaid
Best forCheapest to hold for solo founders and small online businessesInvestors, familiarity, Stripe Atlas's default

Rule of thumb: a single-owner online business with no plans to raise money → Wyoming. You want a known "startup" entity, or you use Stripe Atlas → Delaware. Other states, like New Mexico, have cheaper upkeep but fewer banking and partner relationships.

Formation services

ServicePrice (as of Sept 2026, approx.)Notes
Stripe Atlas$500 one-time, then $100/yr registered agent from year 2Delaware LLC or C-corp. Includes state fee, EIN filing, first year of agent
FirstbaseAbout $399 formation + about $299/yr agentSeveral states. Optional mailbox, bookkeeping and tax add-ons
doolaSubscriptions of about $297–2,999/yrBundles agent, EIN, bookkeeping, and Form 5472 on higher tiers
DIYState fee + agent (about $150–250 in year 1)File online with the state and apply for the EIN yourself

Prices change often, so compare on the official pricing pages. If you use a service, check that it includes the EIN and find out what it charges for Form 5472 in later years.

Step-by-step formation

  1. Choose a name and check it's available on the state's business search.
  2. Appoint a registered agent in that state.
  3. File the Articles of Organization (Wyoming) or Certificate of Formation (Delaware).
  4. Sign an Operating Agreement. A single-member template is fine. Banks often ask for it.
  5. Get an EIN (see below).
  6. Set up a mailing address for IRS and bank letters. See US address.
  7. Open a business account (see "Banking afterwards").
  8. Calendar the annual deadlines (see below).

Getting an EIN without an SSN

The IRS online application requires the responsible party to have an SSN or ITIN. Without one, file Form SS-4:

  • Phone: +1 267-941-1099 (international applicants), Mon–Fri, 6 a.m.–11 p.m. ET. Fill out the SS-4 first. The EIN is issued during the call.
  • Fax: +1 304-707-9471 from outside the US. Expect days to several weeks.
  • Keep the IRS confirmation letter (CP 575) or a 147C letter. Banks ask for it.

More in SSN vs ITIN vs EIN.

Annual obligations

Form 5472 + pro forma Form 1120 (every year)

A single-member LLC owned by a foreign person is a "disregarded entity", but it is still treated as a corporation for Form 5472 purposes. Each year it must:

  • File a pro forma Form 1120 (only the name, address and EIN section) with Form 5472 attached. Report "reportable transactions" with the owner, such as money you put in, money you take out, and expenses you paid personally.
  • Deadline: April 15 for calendar-year LLCs. You can extend to October 15 with Form 7004.
  • How: it can't be e-filed like a normal return. The Form 5472 instructions give a fax number and mailing address in Ogden, UT.
  • Penalty: $25,000 per return for failing to file. If you still haven't filed 90 days after an IRS notice, an extra $25,000 applies for every 30 days.
  • Keep records that support the figures you report.

This applies even if the LLC made no money. Whether the LLC also owes US income tax depends on whether it has US-effectively-connected income. Many service businesses run from abroad don't, but get advice.

State filings

  • Wyoming annual report + license tax ($60 min), due on the first day of your anniversary month.
  • Delaware annual tax ($400 from tax year 2026), due June 1.
  • Registered agent renewal.

BOI reporting: no longer required for US LLCs

FinCEN's March 26, 2025 interim rule exempted all US-formed companies from beneficial ownership information (BOI) reporting. FinCEN made that rule final on August 11, 2026 (effective August 14, 2026). US LLCs, including foreign-owned ones, don't file BOI reports. Only companies formed abroad and registered to do business in a US state still do. Ignore emails that say otherwise, which are often scams.

Banking afterwards

With your EIN letter, formation documents, operating agreement and passport, apply to fintech business accounts that accept non-resident owners. The usual candidates are Mercury, Wise Business and Relay. Eligibility depends on where the owners live. Mercury, for example, expanded its list of prohibited countries in 2026. Details are in Mercury & US business banking.

Common pitfalls

  • Skipping Form 5472 because "the LLC had no income". Owner contributions alone make it required.
  • Using the registered agent address as the business address on bank applications.
  • Mixing personal and LLC money. It complicates Form 5472 and weakens liability protection.
  • Forgetting the Delaware June 1 tax now that it's $400.
  • Assuming your home country ignores the LLC. Check your local tax and FX rules.

Sources

Information only — not financial, legal or tax advice. Products and policies change often; always confirm on the official site before applying.

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