How to open a US LLC as a non-resident

This is the whole process, start to finish. Each step is short here; the deeper guides cover the details.

1. Choose a state

Your LLC is formed under one state’s law, and that state’s fees and yearly rules apply to it. Most non-residents compare Wyoming, Delaware and New Mexico, and the difference is mostly in the fees and the yearly paperwork. Wyoming charges $100 to file and an annual report license tax of at least $60. Delaware charges $110 to file and a $400 yearly tax for LLCs. For New Mexico, check the current fees with its Secretary of State. The best state guide compares them in detail.

2. Get a registered agent

The registered agent receives legal notices for your LLC in the state. Wyoming says all business entities filed there “need a registered agent to accept service of process,” and Delaware law requires every entity to keep one in Delaware.

In both states the agent must be a state resident or a business authorized there, with a physical street address in the state. If you live abroad, you can’t be your own agent, so you hire one.

3. File the formation document

This is the filing that creates the LLC. Wyoming calls it the Articles of Organization; Delaware calls it the Certificate of Formation.

1. Pick a name and check that it’s available.
2. List your registered agent and its address in the state.
3. File online or on paper and pay the state fee.

In Wyoming, an online filing makes the company active as soon as you finish it. A paper filing takes up to 15 business days. Everything you file there is public record.

4. Sign an operating agreement

The operating agreement is the LLC’s internal rulebook. It sets out who owns the LLC, how decisions are made and what happens if an owner joins or leaves. Even with a single owner, write one and keep it with your records.

5. Get the EIN

The EIN is your LLC’s federal tax ID, and the IRS doesn’t charge for it. The online application requires an SSN, ITIN or EIN, and it isn’t open to applicants with no US residence or place of business.

Without an SSN or ITIN, you file Form SS-4 by fax or mail. International applicants can also apply by phone. On line 7b of the form, the IRS says to write “foreign” or N/A if the responsible party doesn’t have and can’t get an SSN or ITIN. See how to get an EIN without an SSN.

6. BOI report: not required for US-formed LLCs

FinCEN issued a final rule on August 11, 2026, and it took effect on August 14, 2026. Under it, US companies “are exempt from BOI reporting requirements and therefore, are no longer required to file BOI reports.”

FinCEN says this covers all entities created in the United States, and an LLC formed in Wyoming, Delaware or New Mexico is one of them. Only certain foreign companies registered to do business in the US still report. FinCEN also warns about scams asking for BOI: it has no “Form 4022” or “Form 5102.”

7. Open a US business bank account

Once you have the EIN and your formation documents, you can apply for a business account. Each bank sets its own requirements for non-resident owners, so check what it asks for before you apply.

8. Keep up with yearly obligations

With the state:

• Wyoming: the annual report is due on the first day of the month you formed the LLC, every year. The license tax is $60 or two-tenths of a mill on the dollar of your Wyoming assets, whichever is greater. If you don’t file within 60 days of the due date, the state dissolves the LLC.
• Delaware: LLCs don’t file an annual report, but they pay a $400 yearly tax by June 1. Paying late adds a $200 penalty plus 1.5% interest per month.
• Other states: check the current rules with the state’s Secretary of State.

With the IRS: by default, a single-member LLC owned entirely by a foreign person is what the IRS calls a foreign-owned U.S. disregarded entity. If it had reportable transactions during the year, it files Form 5472 attached to a pro forma Form 1120. Reportable transactions include money you put into or take out of the LLC, and amounts paid to form it.

1. File by the Form 1120 due date. That’s generally the 15th day of the 4th month after the tax year ends, so April 15 for a calendar year.
2. Send it by fax or mail to the IRS’s dedicated address for these filers. It can’t be filed electronically.
3. Don’t skip it: the penalty for not filing is $25,000.

The Form 5472 guide walks through the form.

Use a formation service

A formation service can file the state paperwork for you and act as your registered agent. Some also get the EIN, while others charge extra for it or don’t offer it. Compare the services side by side, or use the calculator to see what your LLC costs over 3 years.

Deeper guides

• Best state for a non-resident LLC
• How to get an EIN without an SSN
• Form 5472 for a foreign-owned LLC

Sources

• IRS: Instructions for Form SS-4
• IRS: Get an employer identification number
• IRS: Instructions for Form 5472
• IRS: Instructions for Form 1120
• FinCEN: Beneficial Ownership Information Reporting
• FinCEN: final rule press release, August 11, 2026
• Wyoming Secretary of State: How to Create a Wyoming Company
• Wyoming Secretary of State: LLC Articles of Organization
• Wyoming Secretary of State: Business Division fee schedule
• Wyoming Secretary of State: Business entities FAQ
• Delaware Division of Corporations: How to form a new business entity
• Delaware Division of Corporations: Fee schedule
• Delaware Division of Corporations: LLC/LP/GP tax instructions

Accessed October 9, 2026.