For founders outside the US
Best US LLC for Non-Residents 2026
Form a US business from anywhere. We cover state choice, EIN without SSN, banking that accepts international founders, Stripe acceptance, and the federal compliance requirements that catch most newcomers.
Yes — non-US residents can fully own a US LLC. No SSN, no US address, no citizenship required. Best state: Wyoming ($100 filing + $62/year, anonymous members). Get an EIN via faxed Form SS-4 (4–6 weeks without SSN). Open a US bank with Mercury, Relay, or Wise Business (100% online). Tax: a single-member LLC owned by a non-resident with no US-source effectively connected income generally owes zero US federal tax — but must file Form 5472 + 1120 annually ($25,000 penalty if missed) and a FinCEN BOI report within 90 days.
The 6-step non-resident playbook
- Choose a state. Wyoming and Delaware are the only two seriously considered. Wyoming wins on cost and privacy; Delaware on VC reputation.
- Hire a registered agent. Northwest Registered Agent and ZenBusiness both serve non-residents reliably. Budget $50-$125/year.
- File Articles of Organization. Online for most states. 1-3 business days for Wyoming and Delaware.
- Get an EIN from the IRS. Without an SSN, you must fax or mail Form SS-4. Plan for 4-6 weeks. Have your passport ready.
- Open a US business bank account. Mercury and Relay are 100% online. Wise Business has the lowest international fees. Required: EIN, formation docs, passport, sometimes a utility bill.
- BOI report — likely exempt. US-formed LLCs no longer file BOI as of the March 2025 FinCEN rule; only foreign-formed entities do. Verify at fincen.gov/boi.
Banking comparison for non-residents
| Provider | Acceptance | Monthly fee | International wire | Notes |
|---|---|---|---|---|
| Mercury | Most countries | $0 | Free incoming | Most popular for non-resident LLCs. SOC 2 compliant. No physical visit. |
| Wise Business | Most countries | $0 (one-time $35 setup) | Lowest FX margins globally | Multi-currency. Great for paying contractors and receiving international payments. |
| Relay | Most countries | $0 | Available | QuickBooks-friendly. Good for bookkeeping-first founders. |
| Brex | Restricted | $0 | Available | Now requires existing US business with revenue. Less accessible for brand-new LLCs. |
Payment processor compatibility
| Processor | Non-resident US LLC OK? | Notes |
|---|---|---|
| Stripe | ✅ Yes | Requires US business bank + EIN. Verification typically takes 24-72 hours. |
| PayPal Business | ✅ Yes | Some account holds are common in early months; keep records organized. |
| Square | ⚠️ Mostly no | Requires US-resident principal in most cases. |
| Authorize.net | ✅ Yes | Via a US merchant account provider. |
Federal compliance you cannot skip
- Form 5472 + pro-forma 1120: Required annually for foreign-owned single-member LLCs. Filed even with zero income. Penalty for missing: $25,000.
- BOI report (FinCEN): US-formed LLCs are exempt as of the March 2025 interim final rule — no filing for a domestic LLC. Only foreign-formed entities registered in the US file. Verify at fincen.gov/boi.
- Form 1040-NR: Required only if you have US-source effectively connected income (ECI). Selling SaaS to US customers from your home country usually is NOT ECI.
- State income tax: Depends on where the LLC operates, not where it is formed. A Wyoming LLC selling only to global customers from outside the US generally owes no state tax. A Wyoming LLC with employees or warehouses in California owes California tax.
EIN without SSN: the exact process
- Download Form SS-4 from IRS.gov.
- Fill in lines 1-18. For line 7b "SSN/ITIN/EIN", write "Foreign".
- For line 18 about prior EIN, answer "No".
- Sign and date.
- Fax to the international fax line (current number: +1-855-215-1627, verify on IRS.gov before sending).
- Wait 4-6 weeks. Some founders report 3 weeks for fax; 8-12 weeks for mail.
- You will receive a CP-575 letter with your EIN.
Online EIN applications require an SSN or ITIN — that is why non-residents must fax.
Frequently asked questions
Can a non-US resident own a US LLC?
Yes. There are no citizenship or residency requirements to form or own a US LLC. Single-member LLCs owned by non-residents are very common.
Do I need an SSN to form a US LLC?
No. You do not need a Social Security Number. You will need an EIN (Employer Identification Number) from the IRS, which non-residents can obtain by faxing or mailing Form SS-4 with a CP-575 letter (typically 4-6 weeks).
Does Stripe accept non-resident US LLCs?
Yes. Stripe accepts US LLCs regardless of owner residency, with one practical requirement: you need a US business bank account. Mercury, Wise Business, and Relay are the most accessible for non-residents.
How is a non-resident US LLC taxed?
A single-member LLC owned by a non-resident with no US-source effectively connected income (ECI) generally owes no US federal income tax on foreign profits. However, you must file Form 5472 + Form 1120 annually (failure to file = $25,000 penalty). State income tax depends on where the LLC operates, not where it is formed.
Which state is best for non-residents?
For most non-resident founders, Wyoming offers the best combination: $62/year, anonymous members, strong banking acceptance, and no state income tax. Delaware is preferred only if you plan to raise venture capital, in which case investors typically want a Delaware C-Corp (not an LLC).
What about BOI reporting under the Corporate Transparency Act?
As of FinCEN's March 2025 interim final rule, US-formed LLCs — including those owned by non-residents — are exempt from Beneficial Ownership Information (BOI) reporting; only entities formed under foreign law and registered in a US state must file. So a normal US LLC files nothing. The rule has changed before, so confirm current status at fincen.gov/boi.
Do I need a US address?
No personal US address is required. Your LLC will have a registered agent address in the state of formation. For banking and operations, a virtual mailbox (Earth Class Mail, Anytime Mailbox) is commonly used. Some banks accept a virtual mailbox; others require a physical US address.