How to Form a US LLC from Abroad: A Step-by-Step Guide

Forming a company in the United States no longer requires getting on a plane. Founders, freelancers and startups around the world set up US LLCs to sell to American customers, get paid in dollars, access platforms that require a US entity or lay the groundwork for a future funding round.

This guide walks through the usual steps, how the main states compare and the obligations that follow. It is general information, not tax or legal advice: rules and requirements change often, and your specific situation should be reviewed by a qualified adviser before you act.

What an LLC is and when it makes sense

The Limited Liability Company is the most flexible US entity. It separates your personal assets from the business and, by default, is not taxed as a corporation at federal level: a single-member LLC is treated as a disregarded entity, and a multi-member LLC as a partnership. Profits and losses flow through to the members.

An LLC usually suits service businesses, e-commerce, digital products and consulting. If you plan to raise money from US venture funds, the standard choice is a Delaware C-Corp, because that is the structure those investors know and expect.

Delaware vs Wyoming vs other states

You don’t have to form your LLC in the state where your customers are. The common choices for non-residents are:

Delaware: the reference point for US corporate law, with a specialist business court and a deep body of case law. It is the natural choice if you may convert to a C-Corp or raise investment. Annual running costs tend to be higher than elsewhere.

Wyoming: popular with non-residents for lower running costs, no state income tax and a simple annual report. A good fit for small LLCs that aren’t seeking institutional investment.

Other states such as New Mexico, Florida or Texas can make sense depending on your plans. And if you will have an office, staff or physical operations in a particular state, you will probably need to register there as a foreign entity as well, even if the LLC was formed elsewhere.

How to form an LLC as a non-resident, step by step

1. Choose and check your company name

The name must be distinguishable from existing entities in the state and include “LLC” or an accepted variant. Check that the domain and social handles are free at the same time.

2. Appoint a registered agent

Every state requires a registered agent with a physical address in the state to receive official and legal notices. As a non-resident you will use a professional registered agent service, renewed annually.

3. File the formation documents

In Delaware you file a Certificate of Formation; in Wyoming, Articles of Organization. They cover the name, registered agent and, depending on the state, details of managers or members. Once accepted, the LLC legally exists.

4. Put an Operating Agreement in place

This is the LLC’s internal rulebook: who the members are, how profits and decisions are shared, and what happens when someone joins or leaves. It is not always filed with the state, but banks commonly ask for it and it is essential with more than one member.

5. Get an EIN

The Employer Identification Number is the company’s tax ID with the IRS. You need it to open a bank account, sign up with payment providers and file returns. Without a Social Security number you generally can’t use the online application, so the request goes in on Form SS-4 by fax, mail or phone, which can take anywhere from days to several weeks.

6. Decide whether you need an ITIN

An ITIN is a taxpayer number for individuals who can’t get a Social Security number but have US tax filing or reporting needs. You don’t need one to form the LLC and often not to obtain the EIN. You may need one to file certain personal returns or for some financial services. It is requested on Form W-7 with identity documents, often through a Certifying Acceptance Agent.

7. Open a bank account

With your formation certificate, EIN confirmation, Operating Agreement and passport, you can apply to a US bank or a financial platform that accepts non-resident owners. Criteria change frequently and each institution applies its own compliance policies, so it pays to have more than one option lined up.

Annual obligations you can’t ignore

This is where many founders get caught out. An LLC is not “set up and forget”.

State obligations: an annual report or franchise tax depending on the state, plus registered agent renewal. Miss them and the state can administratively dissolve the company.

Form 5472 with a pro forma Form 1120: a single-member LLC owned by a foreign person and treated as a disregarded entity must file Form 5472, attached to a pro forma Form 1120, every year to report transactions with its owner, such as contributions, loans or distributions. It is due even when no tax is owed, and penalties for failing to file can be substantial.

Multi-member LLCs: taxed as partnerships by default, filing Form 1065, with extra obligations when partners are foreign.

US income tax: depending on how and where the business operates, the LLC or its members may have income subject to US tax. Factors include having employees, offices or dependent agents in the US.

Beneficial ownership information (BOI): the Corporate Transparency Act introduced beneficial ownership reporting to FinCEN. In 2025 FinCEN narrowed the requirement, generally exempting companies formed in the US and focusing it on foreign entities registered to do business there. This area has shifted several times, so check the current position before you form.

Don’t forget your home country

A US LLC doesn’t switch off tax at home. Your home tax authority may treat the LLC’s profits as yours directly, and if the business is effectively run from your country it could be treated as resident there or as having a permanent establishment. There may also be reporting requirements for foreign assets and accounts. Speak to a tax adviser where you live before you start.

How ARK can help

We form your LLC or C-Corp, provide the registered agent, obtain the EIN and, where needed, support your ITIN application and bank account opening. You leave with a compliance calendar, and we can handle the annual filings in coordination with your adviser.

Because we also build websites, online stores and apps, you can launch the company and its digital product with one team: your US LLC, a website taking payments in dollars and an app on the stores, coordinated from day one.