US company formation for non-residents, in any of the 50 states

What a US LLC costs, including state annual fees

Starter is a fixed quote for year 1 in any state. It includes the state filing fee, the registered agent for 12 months, the operating agreement and a compliance calendar.

Growth (a fixed quote) adds the EIN application, a US mailing address, 12 months of mail scanning and a bank-account introduction. Premium (a fixed quote) adds 12 months of bookkeeping and the year-2 annual filing.

The renewal is a fixed quote a year on Starter, and then there is the state. Every state sets its own annual charge, and it is due whether or not the LLC made money. We show your state's figure before you pay, because it can be larger than our renewal.

• Delaware LLC: flat annual tax of US$400, due on or before 1 June; a late payment adds a US$200 penalty plus 1.5% interest a month (as of September 2026)
• Wyoming LLC: annual report licence tax of US$60 or two-tenths of a mill per dollar of assets located in Wyoming, whichever is higher, due on the first day of the anniversary month (as of September 2026)
• Delaware corporation: annual report and franchise tax due 1 March; the minimum franchise tax is US$175 under the authorized shares method, plus a US$50 filing fee (as of September 2026)
• IRS: pro forma Form 1120 with Form 5472 is required every year for a foreign-owned single-member LLC; our preparation service is an add-on quoted separately, not included in any package

Which state: Delaware, Wyoming or where you sell

The state you choose sets your annual cost and paperwork. It does not limit where you can sell: an LLC formed in Wyoming can invoice clients in every state and apply to sell on US marketplaces.

Wyoming suits a small online business or consultancy owned by a non-resident. The annual report tax starts at US$60, and a company that does not file within 60 days of the due date is administratively dissolved, so the reminder matters.

Delaware costs more to keep, with a flat US$400 a year for every LLC, but it is the usual home for venture-backed US startups. If you plan to raise capital, talk to us about a Delaware C-Corporation before you form.

If you will have staff, an office or a warehouse in a particular state, you may have to register there anyway. In that case forming directly in that state can save a second set of fees.

LLC or C-Corporation

Most non-resident founders who sell online or invoice US clients choose an LLC. It has fewer formalities, no share register to maintain, and by default no entity-level federal income tax. Members can be individuals or companies of any nationality, and one member is enough.

A C-Corporation is the better fit when you plan to issue shares to investors, grant stock options to staff, or keep profits in the company to reinvest. It pays federal corporate tax at 21% on its own profits (IRS, as of September 2026) and files a full Form 1120 each year; a Delaware corporation also files an annual report and franchise tax by 1 March.

Dividends a C-Corporation pays to a foreign shareholder are generally subject to 30% US withholding tax, unless a tax treaty with your country sets a lower rate (IRS, as of September 2026).

You can start as an LLC and convert later, but conversion has its own cost and tax effects. If investors are already in the conversation, form the corporation first.

How long it takes, from order to EIN

The state filing takes 3–7 business days after KYC approval, depending on the state's queue. You then receive the certificate of formation (Delaware LLC), articles of organization (Wyoming LLC) or certificate of incorporation (corporation), plus the operating agreement or bylaws.

The EIN is the step that sets your real start date, because banks and payment platforms ask for it. Applicants without a US legal residence or principal place of business cannot use the IRS online application. They apply with Form SS-4 by phone on the IRS international line, by fax or by mail.

The IRS says a fax application is generally answered within 4 business days and a mailed one in about 4 weeks.

• Before KYC approval: order placed, state chosen with our advice
• Business day 0: KYC approved and state filing prepared
• Business days 3–7 after KYC approval: company filed and certificate issued
• Then: EIN applied for with Form SS-4 on Growth and Premium, tracked in your portal

US tax for a non-resident owner

By default, a single-member LLC is disregarded for federal income tax, and a multi-member LLC is taxed as a partnership. The LLC can elect to be taxed as a corporation by filing Form 8832, and a C-Corporation pays federal corporate tax at 21%.

Whether a non-resident owner owes US income tax depends mainly on whether the income is effectively connected with a US trade or business. The IRS taxes that income, after deductions, at the same graduated rates as US residents.

An owner who lives abroad, sells digital services and has no US office or staff is in a very different position from one with a US warehouse. State income and sales tax rules add another layer. This is a question for a US tax adviser, and we work with yours.

Your home country may tax the same profits, because the LLC is often transparent there too. Check this before you choose between an LLC and a corporation.

Annual compliance: Form 5472 and the state report

A foreign-owned single-member LLC has no US income tax return of its own, but the IRS treats it as a corporation for reporting under section 6038A. Every year it files a pro forma Form 1120 with Form 5472 attached, due by the 15th day of the 4th month after year end (15 April for a calendar year), extendable. A US corporation that is at least 25% foreign-owned also files Form 5472 with its own return.

Form 5472 reports transactions between the company and its foreign owner, such as the money you put in and take out. The penalty for not filing is US$25,000 for each failure, with more if the failure continues after an IRS notice. The filing is required even when the LLC has no US income.

A multi-member LLC is taxed as a partnership by default and files Form 1065 each year instead; foreign partners can also bring partnership withholding rules into play, so plan that with your tax adviser.

The state side is simpler: an annual report or tax to the Secretary of State or Division of Corporations, and a registered agent kept in place all year.

Beneficial ownership reporting to FinCEN no longer applies to US-formed companies. FinCEN removed the requirement in March 2025, and its final rule, effective 14 August 2026, made the exemption permanent (FinCEN, as of September 2026).

• Every year: pro forma Form 1120 with Form 5472 (foreign-owned single-member LLC)
• Every year: Form 1065 partnership return (multi-member LLC taxed as a partnership)
• Every year: state annual report or tax on the state's due date
• Always: a registered agent in the state of formation
• Not needed: FinCEN BOI report for a US-formed company

Bank accounts, Stripe and marketplaces

US fintech account providers take applications online and some accept foreign owners. Providers usually ask for the EIN, the formation documents, the operating agreement and your passport.

We introduce you to providers that fit your profile and prepare the file. The provider decides, and it may ask about your products, your customers and where you live. Payment platforms such as Stripe, Shopify Payments and Amazon US can then be linked, subject to each platform's own review.

What you provide and what we handle

You provide a passport copy and proof of address for each member, a short business description and the ownership split between members. That is enough to form the LLC and apply for the EIN. If a member is a company, we also need its registry documents and the names of the people who own or control it.

We handle the name check, the state filing and fee, the registered agent, the operating agreement, the EIN application on Growth and Premium, and the reminders for your state's annual report and the Form 5472 deadline.