By Frédéric Deltour · Business Consultant · Updated May 2026

After forming LLCs for international clients across 12+ countries, I recommend Northwest Registered Agent for non-resident formation — $39 total, registered agent included, and they handle the complexity.

Can Non-Residents Form a U.S. LLC?

Yes, absolutely. There is no citizenship or residency requirement to form an LLC in any U.S. state. Whether you live in the UK, Germany, India, Canada, Australia, or anywhere else, you can legally own and operate a U.S. LLC.

Here is what you DO need:

• A U.S. registered agent (a physical address in your formation state — included with formation services)
• A valid passport or government ID
• A U.S. mailing address for your EIN application (your registered agent can provide this)

Here is what you do NOT need:

• U.S. Social Security Number (SSN)
• U.S. visa or green card
• U.S. residency or physical presence
• U.S. citizenship

Best States for Non-Resident LLCs

My recommendation: Wyoming for most non-residents. Zero state income tax, strong privacy (no public member disclosure), affordable annual fee, and LLC-friendly courts. New Mexico is the cheapest option but Wyoming offers more credibility.

Form Your Non-Resident LLC with Northwest for $39 + State Fee →

Step-by-Step Formation Process for Non-Residents

1. Choose your state. Wyoming or New Mexico for most non-residents. If you plan to physically operate in a specific state, form there instead.
2. Choose your LLC name. Must be unique in your chosen state. Check availability on the state's Secretary of State website or through your formation service.
3. Appoint a registered agent. Required in every state. As a non-resident, you must use a professional registered agent service. Northwest includes registered agent free for year 1.
4. File Articles of Organization. Your formation service handles this. Processing time: 1-5 business days with Northwest.
5. Get an EIN (Employer Identification Number). This is your LLC's tax ID. Non-residents can apply by mail or fax using Form SS-4 (no SSN required). See the EIN section below.
6. Draft an Operating Agreement. Not always required by state law, but essential for non-residents. Establishes ownership, management structure, and profit distribution. Northwest includes a free template.
7. Open a U.S. bank account. See the banking section below.
8. Set up bookkeeping and tax compliance. Track all income and expenses from day one. File Form 5472 annually (mandatory for foreign-owned LLCs).

Getting an EIN Without a Social Security Number

Non-residents without an SSN can still get an EIN. Here is how:

Option 1: Apply by Fax (Recommended)

1. Complete IRS Form SS-4
2. In the SSN/ITIN field, write "Foreign" or leave blank
3. Fax to the IRS International Fax number: (855) 215-1627 (within the U.S.) or (304) 707-9471 (international)
4. Receive your EIN by fax within 4-7 business days

Option 2: Apply by Mail

1. Complete IRS Form SS-4
2. Mail to: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999
3. Receive your EIN by mail within 4-6 weeks

Option 3: Apply by Phone

1. Call the IRS Business & Specialty Tax Line: (267) 941-1099 (not toll-free)
2. Hours: Monday-Friday, 6:00 a.m. to 11:00 p.m. ET
3. Have your Form SS-4 completed beforehand
4. Receive your EIN immediately during the call

Important: The IRS online EIN application requires an SSN or ITIN. Non-residents without either must use fax, mail, or phone.

Tax Obligations for Non-Resident LLC Owners

The critical distinction: Non-resident single-member LLCs that are NOT engaged in a U.S. trade or business (ETBUS) are generally not subject to U.S. federal income tax. However, you still have filing obligations.

Required Filings:

• Form 5472 + Pro Forma 1120: Due March 15 annually. Reports transactions between the LLC and its foreign owner. Penalty for non-filing: $25,000.
• State annual reports: Varies by state (Wyoming: $60/year, New Mexico: $0/year)
• FBAR (FinCEN Form 114): Required if your U.S. bank accounts exceed $10,000 at any point during the year

When You DO Owe U.S. Tax:

• If your LLC is engaged in a U.S. trade or business (employees in the U.S., physical office, etc.)
• If you earn income effectively connected with a U.S. trade or business (ECI)
• FDAP income (Fixed, Determinable, Annual, Periodical) — subject to 30% withholding

Recommendation: Hire a U.S.-based CPA experienced with international tax. The $25,000 penalty for missing Form 5472 alone justifies the cost. Budget $500-$1,500/year for international tax compliance.

Opening a U.S. Bank Account as a Non-Resident

This is often the most challenging part. Here are your options:

In-Person Options:

• Mercury Bank: Popular with international founders. Accepts non-residents with valid passport, EIN, and LLC documents. Apply online.
• Relay Financial: Business banking designed for LLCs. Accepts non-residents with EIN and formation documents.

Traditional Banks (If Visiting the U.S.):

• Chase, Bank of America, Wells Fargo: Generally require in-person visit to a branch. Bring: passport, EIN letter, Articles of Organization, Operating Agreement, proof of U.S. address (registered agent address works for some branches).

Payment Processors:

• Stripe, PayPal Business, Wise Business: Accept U.S. LLCs owned by non-residents. Useful for collecting payments while waiting for a traditional bank account.

Common Mistakes Non-Residents Make

1. Skipping Form 5472. The $25,000 penalty is real and enforced. File even if you had zero transactions.
2. Using a residential address as registered agent. You need a physical U.S. address with someone available during business hours. Use a professional service.
3. Forming in Delaware because "everyone does." Delaware is expensive ($300/year franchise tax) and provides no special benefit for small LLCs. Wyoming is cheaper and equally protective.
4. Not getting an Operating Agreement. Without one, state default rules apply — and those defaults may not favor non-resident owners.
5. Opening a personal bank account instead of a business account. This can pierce your LLC's liability protection. Always use a separate business account.
6. Ignoring tax treaty benefits. Your home country may have a tax treaty with the U.S. that reduces or eliminates withholding. Consult a CPA.

Why I Choose Northwest Registered Agent

After forming 3 LLCs myself and helping clients through the process, I keep coming back to Northwest Registered Agent. Here is why:

• Remarkable Customer Support: Quick, human responses every time.
• Caring & Privacy-Focused: Genuine service with full respect for your privacy.
• Lightning-Fast Formation: Often faster than promised.
• Incredible Value: Prices far below the premium service quality.
• Clear & Transparent: No hidden fees or surprises.

Ready to form your business? Choose Northwest today!

Get Northwest for $39 + State Fee →

Frédéric Deltour Entrepreneur, Business Consultant & Author · 22+ years experience

Frédéric has founded and operated businesses across multiple countries, including 3 LLCs formed using Northwest Registered Agent. He holds certifications as a holistic coach and therapist trainer, is a published author, and has been featured in Le Parisien, IMDb, Goodreads, and international encyclopedias.

Full Profile · YouTube Channel · OnlineLLCGuide.com

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• Best Online LLC Formation Service (2026)
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