LLC for Non-US Residents: Form a US LLC from Abroad (No BOI Report Required)

Before you start

What to know first

Non-US residents and non-US citizens can legally form a US LLC in any of the 50 states — there is no US citizenship or residency requirement for LLC ownership. The LLC is a state-chartered entity; federal law does not restrict foreign ownership of domestic LLCs.
A US registered agent with a physical street address in the state of formation is required for all LLCs, including those owned by non-residents. You cannot list a foreign address as the registered agent. This is the primary reason formation services exist for non-resident LLC owners.
A US EIN (Employer Identification Number) is required to open a US business bank account, use most US payment processors (Stripe, PayPal, Square), and file US tax returns. Non-residents without a US SSN must obtain an EIN via Form SS-4 by fax or mail — the IRS online portal requires a US SSN or ITIN.
An ITIN (Individual Taxpayer Identification Number) is issued by the IRS to non-resident aliens who have a US tax filing requirement but are not eligible for a Social Security Number. An ITIN is not required to form an LLC, but it is required to appear on the LLC's tax returns if you have US-source income that requires reporting.
Single-member LLCs owned entirely by non-resident aliens are treated differently for US tax purposes: if the LLC has no US-sourced income, no US business presence, and no US employees, it may have limited or no US federal tax filing obligation. Consult a US CPA or international tax attorney to verify your specific situation.
Banking limitations are the most significant operational challenge for non-resident LLC owners. Most US banks (Chase, Bank of America, Wells Fargo) require in-person account opening with a US address. Mercury and Relay now accept EIN-only applications in some cases; Wise Business and Airwallex serve non-resident LLCs but with limitations.
Wyoming, Delaware, and New Mexico are the three states most commonly recommended for non-resident LLC formation based on cost, privacy, and operational simplicity. Wyoming and New Mexico are generally preferred over Delaware for cost reasons (Delaware's $300/yr franchise tax adds significant ongoing cost).
A US LLC owned by a non-US person files no FinCEN BOI report. FinCEN's final rule (issued 2026-08-11, effective 2026-08-14) limits reporting to foreign reporting companies, meaning entities formed under foreign law that registered to do business in a US state. Your LLC is created under US state law, so the owner's nationality does not change that. Banks still ask for owner identification and a passport at account opening.

Documents

What you'll need

Articles of Organization filed with state Secretary of State (Wyoming, Delaware, or New Mexico recommended)
Registered agent service with US physical address in state of formation — cannot be foreign address
IRS Form SS-4 (Application for EIN) — completed with LLC name, formation date, state, responsible party's foreign address, and foreign passport identification; submitted by fax (+1-855-215-1627) or mail
Responsible party identification — valid foreign passport or government-issued ID for the person listed as responsible party on Form SS-4
LLC Operating Agreement (strongly recommended) — required in CA, NY, ME, MO, DE; for non-residents, a clear operating agreement is important for banking and payment processor applications
No FinCEN BOI report. A US-formed LLC owned by a non-US person files none. Keep a copy of your passport ready, because US banks ask for it at account opening

Process

Step by step

Choose your formation state: Wyoming, New Mexico, or Delaware For most non-US residents forming a US LLC without a physical US presence: Wyoming is the best default. Wyoming has: $100 formation fee, $60/yr annual report, no public member directory (strong privacy), robust charging order protection limiting creditor access to LLC distributions, no state income tax, and a well-developed LLC statute. New Mexico is cheaper ($50 formation, $0/yr annual report) and has no public member directory, making it the lowest total ongoing cost — but its asset protection statutes are less established. Delaware ($90 formation + $300/yr franchise tax) is preferred if you need institutional investor credibility, Delaware courts' business-friendly rulings, or if your LLC will be owned by another entity in a complex structure. For most bootstrapped non-resident entrepreneurs: Wyoming first, New Mexico if minimizing annual cost is the priority.
File Articles of Organization — you can do this from abroad All three recommended states (WY, NM, DE) allow non-resident owners to file Articles of Organization online without any US travel. Wyoming Secretary of State: wyobiz.wy.gov — online filing available. New Mexico Secretary of State: portal.sos.nm.gov — online filing available. Delaware Secretary of State: icis.corp.delaware.gov — online filing available. Alternatively, use a formation service (Northwest Registered Agent, ZenBusiness, Bizee) to handle the filing — they include registered agent and will accept foreign addresses for the LLC's principal office. Cost with formation service: $49–$149 service fee + state filing fee.
Obtain a US EIN without a Social Security Number Non-residents without a US SSN must use Form SS-4 by phone, fax, or mail. Download Form SS-4 from irs.gov/forms-pubs/about-form-ss-4. Complete all fields: line 1 (LLC legal name), line 2 (trade name if any), line 4a/4b (mailing address — can be foreign), line 7a/7b (responsible party's name and foreign passport number or ITIN if you have one), line 8a (LLC), line 8b (number of members), line 10 (started new business), line 11 (formation date), line 12 (closing month of LLC's accounting year — December for most), line 13 (0 employees expected), line 16 (primary activity), line 17 (principal product or service). Phone option (fastest): call +1-267-941-1099 Monday–Friday, 6 a.m.–11 p.m. ET. A live IRS agent issues your EIN during the call — have your completed Form SS-4 in front of you. Fax option: fax to +1-855-215-1627. Allow 4–6 weeks for processing.
Understand ITIN vs EIN — what you need and when An EIN (Employer Identification Number) is the LLC's tax identifier — needed to open bank accounts, use Stripe, file business returns, and hire employees. Non-residents can get an EIN without having an SSN or ITIN (via the phone/fax/mail process). An ITIN (Individual Taxpayer Identification Number) is your personal US tax identifier if you have US-source income or filing requirements but no SSN. You need an ITIN if: (1) Your LLC has US-sourced income that requires a personal US tax return (e.g., you are a non-resident with effectively connected income). (2) You want to use the IRS online EIN portal (requires SSN or ITIN as responsible party identifier). (3) Some US banks require an ITIN from the beneficial owner to open an account. ITIN application: IRS Form W-7 — requires a valid visa (non-immigrant visa) or treaty exception; processing time: 7–11 weeks. An EIN alone is often sufficient for non-residents running purely digital businesses with no US physical presence.
Open a US business bank account as a non-resident US banking for non-resident LLC owners is the most common operational challenge. Best options in 2026: (1) Mercury (mercury.com): most-used by non-US resident LLC owners; accepts EIN-based applications; $0/month; requires LLC formation documents, EIN, and foreign passport scan for identity verification. Not available to residents of FATF high-risk countries or OFAC-sanctioned jurisdictions. (2) Relay (relayfi.com): similar acceptance profile to Mercury; $0/month; strong for multi-account management. (3) Wise Business (wise.com/us/business): multi-currency virtual accounts (USD, EUR, GBP, and 40+ currencies); specifically designed for international business owners; no minimum balance. (4) Airwallex: strong international ACH and wire support; virtual US bank account numbers. (5) Stripe Atlas ($500 one-time): bundles LLC formation (in Delaware), EIN, and Stripe account access for non-US founders — expensive but streamlined for tech startups. Traditional US banks (Chase, Bank of America): generally require in-person visit at a US branch with US address or SSN — not typically accessible without US travel.
Understand US tax obligations for non-resident LLC owners Federal tax treatment depends on whether the LLC has US-sourced income: (1) Single-member LLC owned by a non-resident alien with NO US-source income, no US employees, no US warehouse/inventory, and no US business presence: typically treated as a disregarded entity with no US tax filing requirement. However, you must file Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation or Foreign Corporation) if the LLC had any 'reportable transactions' (even $0 revenue transactions with related parties, including capital contributions). Penalty for missing Form 5472: $25,000 per violation. (2) LLC with US-sourced income or US business presence: subject to US federal income tax; file Form 1040-NR (non-resident alien individual) if single-member LLC treated as disregarded entity. (3) Multi-member LLC with foreign members: files Form 1065 and issues K-1s to each foreign partner; withholding may be required. Consult a US CPA with international tax experience before the LLC begins operating.

Costs

What it costs

Item	Amount	Notes
Wyoming LLC — formation (recommended for most non-residents)	$100 filing + $60/yr annual report	Wyoming is the top recommendation for non-US residents: lowest cost after New Mexico, no public member directory in Secretary of State records, strong asset protection and charging order statutes, and no state income tax. Ongoing annual cost: $60/yr annual report + $39–$125/yr registered agent. Total annual maintenance: ~$99–$185/yr.
New Mexico LLC — formation (lowest ongoing cost)	$50 filing + $0/yr annual report	New Mexico has the lowest total ongoing cost of any US state for a non-resident LLC: $50 formation fee, no annual report requirement (saving $60–$300/yr vs. other states), and no public member directory. Downside: New Mexico's LLC privacy statute is less tested than Wyoming's, and its asset protection laws are not as robust. Total annual maintenance after formation: $39–$125/yr registered agent only.
Delaware LLC — formation (highest name recognition, highest cost)	$90 filing + $300/yr franchise tax	Delaware is the most widely recognized LLC jurisdiction — preferred by VCs, institutional investors, and US banks. However, Delaware is the most expensive for small non-resident LLCs due to the $300/yr franchise tax regardless of revenue. Recommended mainly if you anticipate seeking US investors or need maximum legal flexibility. Registered agent: $49–$200/yr. Total annual ongoing: $349–$500/yr.
EIN application (Form SS-4 — non-resident process)	$0	The IRS charges nothing for an EIN. Non-residents without a US SSN cannot use the IRS online portal (it requires SSN or ITIN). Options: (1) Phone: call IRS International line at +1-267-941-1099, Mon–Fri 6 a.m.–11 p.m. ET. (2) Fax Form SS-4 to +1-855-215-1627 (US-based fax); processing: 4–6 weeks. (3) Mail Form SS-4 to the IRS International Processing Center, Austin, TX 78723; processing: 8–12 weeks. Avoid paid EIN services — they provide no value over the free IRS process.
US registered agent — required	$39–$125/yr	All US LLCs must maintain a registered agent with a physical street address in the state of formation. Non-residents cannot serve as their own registered agent (foreign address not accepted; US presence during business hours required). Northwest Registered Agent ($39/yr), ZenBusiness ($49/yr), Bizee ($49/yr first year) are the most commonly used. Formation services often bundle registered agent with LLC formation.
US business bank account — options and costs	$0–$35/month	Mercury: accepts non-US residents with EIN and formation documents; $0/month; most-used by non-resident LLC owners. Relay: similar to Mercury, EIN-based onboarding. Wise Business: specifically designed for international business owners; multi-currency support; $0 to open. Airwallex: strong international support; virtual accounts in USD, EUR, GBP; $0/month. Traditional US banks (Chase, BoA): require in-person visit and US address or SSN — generally not accessible without a US presence.

FAQ

Common questions

Can a non-US citizen form a US LLC?

Yes. There is no US citizenship or residency requirement to own or form a US LLC. Any person — regardless of nationality, country of residence, or visa status — can form an LLC in any US state by filing Articles of Organization, designating a US registered agent, and paying the state filing fee. Non-residents can complete the entire formation process online without traveling to the US. The LLC is a state-chartered entity; federal law places no nationality restriction on LLC ownership. Restrictions may apply to specific regulated industries (banking, broadcasting, airlines), but standard small business LLCs have no such limitations.

How do non-US residents get an EIN without a Social Security Number?

Non-residents without a US SSN must apply for an EIN using Form SS-4 by phone, fax, or mail — the IRS online portal (irs.gov/ein) requires a US SSN or ITIN and is not accessible to non-residents without those identifiers. Fastest option: Call the IRS International Line at +1-267-941-1099, Monday–Friday 6 a.m.–11 p.m. ET. Have your completed Form SS-4 ready. A live IRS agent issues your EIN during the call. Fax option: Fax Form SS-4 to +1-855-215-1627; allow 4–6 weeks. Mail option: Mail to IRS International Processing Center, Austin TX 78723; allow 8–12 weeks. The responsible party on Form SS-4 must be a real person — use your foreign passport number as the identifying number in lieu of an SSN/ITIN.

What is the best state to form an LLC as a non-US resident?

Wyoming is the most commonly recommended state for non-resident LLC formation: $100 filing fee, $60/yr annual report, no public disclosure of LLC members in Secretary of State records, strong charging order protection (limits creditor access to LLC assets), no state income tax, and a well-developed LLC statute with decades of court precedent. New Mexico is the best choice if minimizing ongoing cost is the priority: $50 formation fee, zero annual report fees, no public member directory, and the lowest total annual maintenance cost (~$39–$125/yr registered agent only). Delaware ($90 formation + $300/yr franchise tax) is recommended only if you need institutional investor credibility, Delaware Chancery Court dispute resolution, or complex multi-tier entity structures common in venture-backed companies.

What is an ITIN and do I need one to form a US LLC?

An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax processing number issued by the IRS to individuals who are not eligible for a Social Security Number but have a US tax filing requirement. You do NOT need an ITIN to form a US LLC or to obtain an EIN. You may need an ITIN if: (1) Your LLC generates US-sourced income that requires you personally to file a US tax return (Form 1040-NR). (2) You want to use the IRS online EIN portal (requires SSN or ITIN — though most non-residents use the phone/fax/mail EIN process and don't need an ITIN). (3) Some US banks and financial institutions require an ITIN from the beneficial owner to open an account. ITIN application: Form W-7, requires a valid US visa or tax treaty exception; processing time: 7–11 weeks.

Can a non-US resident open a US business bank account for their LLC?

Yes, but with significant limitations. Most traditional US banks (Chase, Bank of America, Wells Fargo) require in-person branch visits with a US address or SSN for business account opening — practically inaccessible to non-resident LLC owners without US travel. The best non-resident-friendly options in 2026: (1) Mercury (mercury.com) — most widely used by non-US resident LLC owners; accepts EIN-based online applications; $0/month; requires LLC documents, EIN, and foreign passport for ID verification. Not available to residents of FATF high-risk countries or OFAC-sanctioned jurisdictions. (2) Wise Business — multi-currency virtual account; designed for international businesses; accepts foreign-owned US LLCs. (3) Relay — similar to Mercury with multi-account features. (4) Airwallex — strong international support, virtual US bank account numbers.

Do non-US residents need to pay US taxes on a US LLC?

It depends on whether the LLC has US-sourced income and whether you are engaged in a US trade or business. For a single-member LLC owned by a non-resident alien with no US-sourced income, no US employees, no US inventory, and no US physical presence: typically no US federal income tax obligation on the LLC's income. However, Form 5472 (Information Return) must be filed annually if the LLC had any 'reportable transactions' — including capital contributions by the foreign owner. Missing Form 5472 results in a $25,000 penalty. If the LLC earns US-sourced income (from US clients, US real estate, US employees): US federal income tax applies, and you must file Form 1040-NR. Strongly recommend consulting a US CPA with international tax experience (specifically Form 5472 and non-resident alien taxation) before your LLC begins operating.

Does a foreign-owned US LLC have to file a FinCEN BOI report?

No. A US LLC owned by a non-US person is still a US-created entity, so it files no FinCEN beneficial ownership information (BOI) report. FinCEN's final rule, issued 2026-08-11 and effective 2026-08-14, limits Corporate Transparency Act reporting to foreign reporting companies. Those are companies formed under foreign law that registered to do business in a US state. The rule looks at where the entity was formed, not the nationality of its owners. The LLC has no BOI deadline or penalty. Banks still collect owner identification at account opening under their own rules. Check https://www.fincen.gov/boi for the current rule.

Provenance

Legal basis & official sources

Last verified 2026-10-23.

LLC ownership: No US federal statute restricts foreign ownership of US LLCs. IRS Form SS-4: 26 U.S.C. § 6109 (Identifying Numbers); Treasury Regulation § 301.6109-1. Form 5472 filing requirement: 26 U.S.C. § 6038A; Treasury Decision 9796 (2017 expansion to include single-member LLCs owned by foreign persons). ITIN: IRS Publication 1915. BOI reporting: FinCEN's final rule of 2026-08-11 (effective 2026-08-14) limits Corporate Transparency Act reporting (31 U.S.C. § 5336) to foreign reporting companies, so US-formed LLCs file no BOI report. Non-resident alien tax: 26 U.S.C. §§ 871–879 (Nonresident Alien Individuals).

Direct filing portal: https://www.irs.gov/forms-pubs/about-form-ss-4

If you skip this

Using the EIN of a US citizen or resident as a nominee responsible party is fraud — the responsible party must be the actual beneficial owner
Failing to file Form 5472 results in a $25,000 penalty per missed filing — one of the most commonly missed requirements for foreign-owned US LLCs
Operating a US LLC without a registered agent in the state of formation creates legal exposure — service of process cannot be completed and the LLC may be administratively dissolved
Opening a personal US bank account instead of an LLC business account creates commingling and undermines the liability shield
Treating the LLC as a foreign reporting company. An LLC formed in a US state is a US entity and files no FinCEN BOI report, so do not pay for a BOI filing service. Only a company formed abroad and registered in a US state must report

Official sources

§ A Related guides

§ B Building permits

§ C Companion tools

Disclaimer: Informational only, not legal or tax advice. Rules change, so confirm with a business attorney or CPA before you act.