How to Form a US LLC as a Non-Resident (2026 Step-by-Step Guide)
By UpToNova Team · July 24, 2026 · 12 min read
Yes — a non-resident can form a US LLC. There is no citizenship or residency requirement to own a US LLC. As a non-resident you can register the company, get a tax ID, and open a US business bank account without an SSN, without a US address, and without travelling to the United States. This guide walks you through every step.
Last updated: July 2026
A US LLC for non-residents is one of the simplest ways for a founder outside the United States to sell to US customers, accept payments through Stripe or PayPal, and hold funds in US dollars. UpToNova has helped founders across 50+ countries do exactly this. The whole process is remote: you sign online, we file with the state, and you receive your documents by email. Below you will find the law, a Wyoming vs Delaware comparison, the exact EIN-without-SSN method (including the IRS fax path), banking options, and your annual tax duties.
Can a non-resident own a US LLC? Yes — the law
Nothing in US federal or state law restricts LLC ownership to citizens or residents. Any of the 50 states will register an LLC whose members live abroad. You do not need a green card, a US visa, an SSN, or a US mailing address of your own. What you do need is a registered agent with a physical address in your formation state — a person or company that receives official mail on the company's behalf. That registered agent is included when you form your US LLC for non-residents with UpToNova.
The one practical limit is banking and tax administration, not ownership. US banks and the IRS were built around Social Security Numbers, so a non-resident has to follow a slightly different (and slower) route to get a tax ID and a bank account. Those routes are well established and legal — they simply take more patience than the resident path. The rest of this guide is about doing them correctly the first time.
What you actually need
- A valid passport (your national ID for KYC checks).
- A formation state and a company name.
- A registered agent in that state (included with UpToNova).
- An EIN from the IRS — obtainable without an SSN.
- An operating agreement (included) and a plan for your US bank account.
Wyoming vs Delaware for non-residents (comparison)
Most non-residents choose between Wyoming and Delaware. Wyoming is the popular default for solo founders and small teams because it is inexpensive, private, and has no state income tax. Delaware is the standard choice if you intend to raise venture capital, because investors are familiar with its corporate law. The table below compares the two for a foreign owner. For a deeper breakdown, see our full Wyoming vs Delaware LLC comparison.
| Factor | Wyoming | Delaware |
|---|---|---|
| State filing fee (as of 2026) | Lower (verify current figure with the WY Secretary of State) | Higher (verify current figure with the DE Division of Corporations) |
| Annual cost | Low annual report / license tax | Flat $300 annual franchise tax |
| Owner privacy | Members and managers not listed publicly | Members not listed, but less emphasis on privacy |
| State income tax | None | None on income earned outside Delaware |
| Best for | Freelancers, e-commerce, SaaS, solo founders | Startups raising VC or issuing SAFEs |
| Banking ease (non-resident) | Widely accepted by Mercury, Relay, Wise | Widely accepted by Mercury, Relay, Wise |
State fees change, so confirm the current numbers on the relevant Secretary of State website before you rely on them. For the vast majority of non-resident founders who are not raising institutional money, Wyoming is the sensible, lower-cost pick.
Step-by-step: forming your LLC
Here is the exact order of operations. With UpToNova the filing itself typically completes in about 3 days; the EIN step is the slow part and is covered separately below.
- Choose your state. Pick Wyoming or Delaware based on the comparison above. If you are unsure, Wyoming is the safe default.
- Choose a company name. It must be unique in that state and end with "LLC" or "L.L.C." We check availability before filing.
- Appoint a registered agent. One year of registered agent service is included with UpToNova, so you have a compliant physical address in the state from day one.
- File the Articles of Organization. We submit the formation document to the Secretary of State. This is the step that usually completes in about 3 days.
- Sign your operating agreement. This internal document sets out ownership and management. It is included and is often requested by banks.
- Apply for your EIN. We file Form SS-4 with the IRS on your behalf — no SSN required (details below).
- Open your US bank account. Once you have your EIN confirmation, apply to Mercury, Relay, or Wise.
Getting your EIN without an SSN
An EIN (Employer Identification Number) is your company's federal tax ID. You need it to open a bank account, use Stripe, and file taxes. The good news: you can get an EIN without an SSN. The catch is speed — the fast online IRS tool requires an SSN or ITIN, so non-residents must use fax or mail instead.
The application is IRS Form SS-4. As a non-resident with no SSN or ITIN, you write the word "Foreign" on line 7b (the responsible party's tax ID field). You then submit the form to the IRS by fax or mail — not online.
- By fax (recommended): the IRS international EIN fax number is +1 (304) 707-9471. Turnaround is typically a few business days.
- By mail: expect roughly 4–6 weeks. There is no same-day option for applicants without an SSN or ITIN.
Once approved, the IRS issues your EIN confirmation (the CP 575 notice). Keep it safe — banks ask for it. If you ever lose the CP 575, you can request a 147C letter to re-verify an existing EIN by calling the IRS Business & Specialty Tax Line at 1-800-829-4933. When you form with UpToNova, EIN filing is included and we handle the SS-4 fax process for you. Cite the current SS-4 instructions on IRS.gov if you file yourself, since IRS procedures can change.
Opening a US bank account (Mercury, Relay, or Wise)
After your LLC is registered and your EIN is confirmed, you can open a US business bank account entirely online. Most non-residents use a fintech rather than a traditional branch bank, because fintechs onboard remotely and accept a foreign passport for identity verification.
| Provider | Type | Good for | Notes for non-residents |
|---|---|---|---|
| Mercury | Fintech (banking services via partner banks) | Startups, SaaS, e-commerce | Popular with founders; approval at Mercury's discretion by country/business type |
| Relay | Fintech (FDIC-insured partner bank) | Multiple sub-accounts, bookkeeping | Registered-agent address must match your filing |
| Wise | E-money institution | Multi-currency, international payouts | Not a chartered bank; balances are safeguarded, not FDIC-insured |
To apply you will generally need your formation documents, your EIN confirmation (CP 575 or a 147C letter), your operating agreement, and your passport. UpToNova gives you guidance to open with Mercury, Relay, or Wise as part of the package, so your paperwork is in order before you apply. Approvals are always at the provider's discretion; verify each provider's current country list before applying.
Taxes for non-resident LLC owners (Form 5472, ECI)
This is the section most guides skip. A US LLC does not automatically mean US tax — but it always means US filing. Whether you owe income tax depends on whether your income is effectively connected income (ECI), meaning income tied to a US trade or business. Many non-resident founders with no US office, employees, or dependent agents owe little or no US federal income tax, but this is fact-specific. Read our full explainer on whether non-resident LLCs pay US tax and confirm your situation with a professional.
Regardless of whether you owe tax, a foreign-owned single-member LLC (a disregarded entity) must file Form 5472 attached to a pro forma Form 1120 every year — even if US tax owed is $0. This reports transactions between you and your company. The filing is generally due April 15 (or October 15 with an extension). The minimum penalty for a late or missing filing is $25,000 under IRC Section 6038A, so do not ignore it. See the IRS instructions for Form 5472 and Form 1120 for the current rules.
What about BOI / FinCEN reporting?
Beneficial Ownership Information (BOI) reporting under FinCEN has changed. In 2025, FinCEN narrowed the requirement, largely to foreign reporting companies. Because this rule remains volatile, do not treat any BOI deadline as settled — verify the current requirement directly on FinCEN.gov before acting.
DIY vs done-for-you
You can file everything yourself. The state forms are public, and the IRS accepts SS-4 by fax from anyone. The question is whether the time and error-risk are worth it. A single mistake on the SS-4 — a wrong entry on line 7b, for example — can bounce your application and add weeks to your timeline, which in turn delays your bank account and your first customer payment.
| Task | Do it yourself | Done-for-you (UpToNova) |
|---|---|---|
| State filing | Research forms, file, track status | Filed for you, ~3 days |
| Registered agent | Buy separately, renew yourself | 1 year included |
| EIN without SSN | Prepare and fax SS-4 yourself | Prepared and filed for you |
| Operating agreement | Draft or buy a template | Included |
| Bank account | Figure out documents alone | Guided to Mercury/Relay/Wise |
| Cost | Your time + separate fees | Flat $200 + state filing fee |
UpToNova charges a flat $200 service fee plus the state filing fee (which varies by state). That includes LLC filing, one year of registered agent, EIN filing without an SSN, an operating agreement, and bank-account guidance. See exactly what is included on our pricing page.
Forming from your country
The formation process is identical no matter where you live — founders across 50+ countries use the same path. What differs is the local side: how you fund your new US account and any reporting your own country requires.
- Funding your US account: most founders move money from a local bank or from Wise. Some countries have foreign-exchange declaration rules for outbound USD, so check your local central-bank guidance.
- Inbound wires: a few banks flag first-time USD wires for AML review. Keep your formation and invoice paperwork ready.
- Local reporting: owning a foreign company can trigger reporting at home (for example, foreign-asset or controlled-company declarations). Ask a local accountant.
None of these affect your ability to form the LLC — they are downstream banking and home-country matters. The US company itself can be registered from anywhere with an internet connection.
A realistic timeline from your desk
A typical non-resident timeline looks like this: sign your order and we file the Articles of Organization; the state approves the LLC in about 3 days; we fax your SS-4 to the IRS and your EIN arrives within a few business days (or several weeks if it goes by mail); you then apply to Mercury, Relay, or Wise using your CP 575 and formation documents, and the account opens shortly after. From start to a funded US account, most founders are ready to invoice within a few weeks — the EIN wait is the only real bottleneck, and it is outside anyone's control because it sits with the IRS. Planning around that wait, rather than being surprised by it, is the single biggest thing that keeps a non-resident launch on schedule.
Ready to start?
You can form your US LLC for a flat $200 plus the state fee — no SSN, no US address, and no travel. Filing typically completes in about 3 days, and we handle your EIN and bank-readiness so you can start invoicing US customers.
Frequently Asked Questions
Can I form a US LLC without a Social Security Number?
Yes. Neither state formation nor the EIN application requires an SSN. On IRS Form SS-4 you write "Foreign" on line 7b and submit the form by fax or mail instead of the online tool. UpToNova files both the LLC and the EIN for non-residents who have no SSN or ITIN.
How long does the whole process take?
The state filing itself typically completes in about 3 days. The EIN is the slow part: expect a few business days by fax to the IRS, or roughly 4–6 weeks by mail, because non-residents cannot use the same-day online tool. Your bank application usually follows once the EIN is confirmed.
Do I need to visit the United States?
No. Every step — formation, EIN, operating agreement, and opening a US business bank account with Mercury, Relay, or Wise — is done remotely. You sign online and receive documents by email. No US travel and no US address of your own are required at any point.
Will I owe US taxes?
It depends on whether your income is effectively connected to a US trade or business. Many non-residents owe little or no US federal income tax, but a foreign-owned single-member LLC must still file Form 5472 with a pro forma Form 1120 every year. This is general information, not advice — confirm with a CPA.
Wyoming or Delaware — which should I choose?
Choose Wyoming if you are a solo founder, freelancer, or e-commerce/SaaS seller who wants low cost and privacy. Choose Delaware if you plan to raise venture capital or issue SAFEs, since investors expect it. For most non-residents who are not fundraising, Wyoming is the cheaper, simpler option.
What happens if I don't file Form 5472?
The IRS minimum penalty for a late or missing Form 5472 is $25,000 under IRC Section 6038A, and it applies even when you owe $0 in tax. The filing is generally due April 15, or October 15 with an extension. Always check the current IRS instructions, since thresholds and rules can change.
This guide is general information, not legal or tax advice — consult a licensed attorney or CPA for your situation.
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