How to Form a US LLC from Brazil (Step-by-Step Guide for Non-Residents)

Yes — a resident of Brazil can form a US LLC without a Social Security Number, without a US address, and without traveling to the United States. This guide explains exactly how to form a US LLC from Brazil in 2026: choosing a state, filing the company, getting an EIN with no SSN, receiving a 147C letter, opening a US bank account, and staying compliant on both the US and Brazilian sides.

Last updated: July 2026

Thousands of Brazilian founders now run US companies to invoice international clients, accept US dollar payments through Stripe or PayPal, and hold funds in a stable currency. The process is well established, but it mixes US federal rules (IRS, FinCEN) with Brazilian reporting duties (Banco Central and Receita Federal) that most guides ignore. We cover both. If you want the broader non-resident view, see our full guide to the US LLC for non-residents.

What Brazilian Founders Need to Know Before Starting

Learning how to form a US LLC from Brazil starts with a few realities that shape every later decision. Understanding them now saves weeks of rework later.

• You do not need a green card, US visa, or SSN. A non-US person can own 100% of a US LLC. Ownership and immigration are separate matters — an LLC does not give you the right to live or work in the United States.
• An LLC is a "pass-through" by default. A single-member LLC is treated by the IRS as a "disregarded entity." The company itself usually pays no US income tax; instead, profits flow to you, the owner.
• You still have reporting duties. Even with zero US tax owed, a foreign-owned LLC must file certain IRS information returns each year (more on Form 5472 below). Missing them is expensive.
• Brazil has its own rules. As a Brazilian resident, holding an asset abroad can trigger reporting to the Banco Central do Brasil (the CBE declaration) and income reporting to the Receita Federal. We explain this near the end.

The good news: the mechanics are predictable. At UpToNova we form US LLCs for founders in 50+ countries for a flat $200 service fee plus the state filing fee, and the company filing itself typically completes in about 3 days.

Step 1: Choose Your State — Wyoming vs Delaware

Your first real decision is where to form. For most Brazilian founders running an online or service business with no US physical presence, Wyoming is the default choice: low annual cost, strong privacy, and no state income tax. Delaware is the standard for startups that plan to raise venture capital or issue stock to investors. The table below compares the two for a non-resident owner.

Factor	Wyoming	Delaware
Best for	Freelancers, agencies, SaaS, e-commerce	Startups raising VC / issuing shares
State filing fee (as of 2026, verify current figure)	~$100	~$110
Annual report / franchise cost	~$60 minimum	~$300 LLC franchise tax
State income tax	None	None on out-of-state income
Owner privacy	High (members not listed publicly)	Moderate
Investor familiarity	Growing	Very high

State fees change, so confirm the current amount with the relevant Secretary of State before you file. For a deeper side-by-side, read our dedicated comparison of Wyoming vs Delaware LLC for non-residents.

Step 2: Form Your LLC or C-Corp

Most Brazilian founders choose an LLC for its simplicity and pass-through treatment. Choose a C-Corporation only if you plan to raise venture capital, grant stock options, or reinvest profits at the corporate level. Once you know the entity and state, the filing itself follows these steps:

1. Pick a unique company name. It must be available in your chosen state and end with "LLC" or "L.L.C."
2. Appoint a registered agent in the state of formation. This is legally required — the agent receives official mail and legal notices on the company's behalf. You cannot use a Brazilian address for this.
3. File the Articles of Organization with the Secretary of State and pay the state filing fee.
4. Receive your stamped Certificate of Formation — this is your proof the company legally exists.

Done yourself, gathering the pieces (agent, address, filing) can take a couple of weeks. With UpToNova the filing typically completes in about 3 days, and a registered agent for the first year is included. You can form your US LLC from Brazil for a flat $200 plus the state fee.

Step 3: Get Your EIN Without an SSN

An EIN (Employer Identification Number) is your company's US federal tax ID. You need it to open a bank account, work with Stripe or PayPal, and file US returns. This is the step where most Brazilian founders get stuck, because the IRS online EIN tool requires an SSN or ITIN — which you do not have.

The solution is to apply on paper using Form SS-4, the official EIN application. As a non-resident with no SSN or ITIN, you write the word "Foreign" on line 7b (where a US applicant would put their SSN). You then submit the form by fax or mail — not online.

• IRS international EIN fax: +1 (304) 707-9471
• By fax: a few business days
• By mail: roughly 4–6 weeks

There is no same-day online EIN for applicants without an SSN or ITIN, so plan around the fax timeline if you are in a hurry. For the full walkthrough, see how to get an EIN without an SSN and our line-by-line guide to the SS-4 form. Always check the current IRS instructions on IRS.gov, as fax numbers and processing times can change. UpToNova files the SS-4 for you as part of the flat package.

Step 4: Receive Your 147C Letter (EIN Confirmation)

When the IRS assigns your EIN, it issues a CP-575 confirmation notice — the original EIN letter. Banks and payment processors sometimes ask for an EIN verification letter and, if you have lost the CP-575, the replacement is the 147C letter.

A 147C does not create a new EIN; it re-verifies an existing one. You request it by calling the IRS Business & Specialty Tax Line at 1-800-829-4933. The agent confirms your identity and can fax the letter back, often during the same call. Keep both your EIN letter and your Certificate of Formation in a safe place — banks will ask for them. Learn more in our guide to the 147C letter.

Step 5: Open a US Business Bank Account from Brazil

You do not need to fly to the US to open a business account. Several fintech banks onboard non-resident LLC owners fully online:

• Mercury — popular with startups and online businesses.
• Relay — strong for multiple sub-accounts and bookkeeping.
• Wise — useful for holding and converting BRL, USD, EUR and more.

To open an account you will generally need your Certificate of Formation, your EIN letter, your operating agreement, and your Brazilian passport. Approval standards vary by provider and change over time, so treat the specific requirements as something to verify when you apply. Our step-by-step guide to opening a US business bank account covers the documents and common rejection reasons. UpToNova includes guidance to open with Mercury, Relay, or Wise.

Step 6: Set Up Registered Agent and Operating Agreement

Two pieces complete your company setup:

• Registered agent. Every US LLC must maintain a registered agent in its formation state to receive legal and government mail. This must be a US address, which is why non-residents use a professional service. UpToNova includes one year of registered agent in the flat fee.
• Operating agreement. This internal document sets out ownership percentages, management, and how profits are distributed. It is not filed with the state, but banks and processors often ask for it, and it protects your limited-liability status — especially for a single-member LLC. An operating agreement is included in the UpToNova package.

Do Brazilian-Owned US LLCs Pay US Tax?

In many cases, a Brazilian-owned single-member LLC owes no US federal income tax — but this depends entirely on your facts, and "no tax" never means "no filing." The key concept is whether your income is Effectively Connected Income (ECI) — income tied to a US trade or business, US employees, or a US office.

If you have no US presence, no US employees, and no dependent agents in the US, your foreign-source service income is often not ECI and may not be taxed by the US. If you do have US operations, US tax can apply. This is genuinely fact-specific, so read our detailed explainer on whether non-resident LLCs pay tax and confirm your position with a US CPA. Note that a US LLC does not remove your Brazilian tax obligations.

Form 5472: the filing you cannot skip

Regardless of whether you owe US tax, a foreign-owned single-member (disregarded) LLC must file Form 5472 attached to a pro forma Form 1120 every year — even with $0 of US tax. The minimum penalty for a late or missing filing is $25,000 under IRC Section 6038A. It is due with Form 1120, generally April 15 (or October 15 with an extension). Do not treat this as optional. Our full guide to Form 5472 walks through what to report and how.

Ongoing Compliance: BOI Report and Annual Filings

Beyond Form 5472, your US LLC has a short list of recurring obligations:

1. State annual report. Wyoming and Delaware both require an annual filing and small fee to keep the company in good standing. Miss it and the state can dissolve your LLC.
2. Registered agent renewal. Keep an agent active every year — UpToNova covers year one and renews thereafter.
3. Federal information returns. Form 5472 + pro forma 1120, plus any other IRS forms your situation requires.

Beneficial Ownership Information (BOI) reporting is volatile. In 2025, FinCEN narrowed BOI reporting under the Corporate Transparency Act, largely limiting it to foreign reporting companies. Because this rule has changed repeatedly, you should verify the current FinCEN BOI requirement on FinCEN.gov before acting — do not rely on any fixed deadline you read online, including here. When BOI applies, it asks for the identifying details of the people who own or control the company.

What This Means for Your Obligations in Brazil (CBE / Receita Federal)

This is the half that most international guides skip. Forming a US company does not make your Brazilian reporting duties disappear — in fact it can create new ones. Treat the points below as a checklist to review with a Brazilian contador (accountant), not as tax advice.

• Banco Central — Declaração de Capitais Brasileiros no Exterior (CBE). A Brazilian resident who holds assets abroad (including equity in a foreign company) above the reporting threshold must file the CBE with the Banco Central do Brasil. There is an annual declaration and, above a higher threshold, quarterly ones. Thresholds change, so confirm the current figure with the Banco Central before deciding whether you must file.
• Receita Federal — income and asset reporting. As a Brazilian tax resident, you generally report your worldwide income and your foreign holdings on your annual Declaração de Imposto de Renda. Profits distributed from your US LLC and the value of your ownership stake may need to be declared. Recent Brazilian rules on foreign entities and offshore income have been evolving, so verify the current treatment with a qualified professional.
• Currency and remittances. Moving money between your US account and Brazil should be documented for both banking and tax purposes.

The practical takeaway: US compliance and Brazilian compliance are two separate tracks, and you need to keep both. UpToNova handles the US formation and filings; a Brazilian accountant handles the CBE and Receita side.

Cost Breakdown

Here is a transparent breakdown of what forming a US LLC from Brazil actually costs with UpToNova. State fees vary and change over time, so treat the state figure as an estimate to verify.

Item	What it covers	Cost (as of 2026)
UpToNova service fee	LLC filing, EIN filing (no SSN), operating agreement, bank guidance	Flat $200
State filing fee	Paid to the Secretary of State (e.g. Wyoming ~$100)	Varies by state — verify current figure
Registered agent (year 1)	Required US agent for legal mail	Included
EIN application	SS-4 filed by fax/mail	Included (IRS charges $0)
Operating agreement	Ownership & management document	Included
Annual state report (year 2+)	Keeps LLC in good standing	From ~$60/yr (state-dependent)

No SSN, no US address, and no travel are required. Ready to begin? Start forming your US LLC from Brazil today — flat $200 plus your state's filing fee, with formation typically completing in about 3 days.

This guide is general information, not legal or tax advice — consult a licensed attorney or CPA for your situation.

Frequently Asked Questions

Can a Brazilian citizen open an LLC in the USA?

Yes. A Brazilian citizen or resident can own 100% of a US LLC with no SSN, no US address, and no travel to the United States. Ownership is separate from immigration status — an LLC does not grant you the right to live or work in the US, but it lets you run a US company from Brazil.

How long does it take to form a US LLC from Brazil?

The company filing itself typically completes in about 3 days with UpToNova. The slower step is the EIN: without an SSN you apply on Form SS-4 by fax (a few business days) or by mail (roughly 4–6 weeks). There is no same-day online EIN for applicants without an SSN or ITIN.

Do I need an SSN or ITIN to get an EIN?

No. A non-resident with no SSN or ITIN writes "Foreign" on line 7b of Form SS-4 and submits it by fax to the IRS at +1 (304) 707-9471, or by mail. The IRS online EIN tool cannot be used because it requires an SSN or ITIN. Always confirm current instructions on IRS.gov.

Will my US LLC make me pay tax in the US?

Often not, if you have no US presence, employees, or office, because your income may not be Effectively Connected Income. But you must still file — a foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 each year, with a $25,000 minimum penalty for missing it. Confirm your position with a CPA.

Do I have to report my US LLC to Banco Central or Receita Federal?

Likely yes. A Brazilian resident holding foreign assets above the threshold must file the CBE with the Banco Central, and report foreign holdings and income to the Receita Federal on the annual income tax return. Thresholds and rules change, so verify the current requirements with a Brazilian accountant.

What is a 147C letter and do I need one?

A 147C letter re-verifies an existing EIN; it does not create a new one. If you lose your original CP-575 EIN notice and a bank asks for verification, request a 147C by calling the IRS Business & Specialty Tax Line at 1-800-829-4933. The agent can often fax it during the same call.

Is Wyoming or Delaware better for a Brazilian founder?

For most online, service, or e-commerce businesses, Wyoming offers lower annual cost, no state income tax, and strong privacy. Delaware is preferred if you plan to raise venture capital or issue stock to investors. Both charge no income tax on out-of-state income; the right choice depends on your growth plans.