How to Form a US LLC as a Non-Resident (2026 Guide)
Quick answer: You do not need to be a US citizen or resident to own a US LLC. You file articles of organization with a state (Wyoming charges $100), appoint a registered agent in that state, get an EIN from the IRS by phone or fax using Form SS-4, and, if you are the only foreign owner, file Form 5472 with a pro forma Form 1120 each year. US-formed companies no longer file beneficial ownership reports with FinCEN.
This guide is general information, not legal or tax advice. Sir Marketer is not a law firm or an accounting firm, and this page has not been reviewed by a US attorney or CPA. Every fee and rule below links to the government source we checked on 12 November 2026. Your own tax position depends on where you live and how the company earns money, so speak to a qualified US tax adviser before you file.
Can a non-resident own a US LLC?
Yes. US states let anyone, anywhere, form a limited liability company. Wyoming’s LLC Act, for example, says one or more persons may act as organizers by signing and delivering articles of organization to the Secretary of State (Wyoming LLC Act, W.S. 17-29-201). There is no citizenship or residency requirement for owners.
What you do need is a registered agent with a street address in the state of formation, because the articles must name one (W.S. 17-29-201). If you do not live in the US, this is normally a commercial registered agent service.
Step by step
- Choose a state. Most non-residents pick the state where they will actually do business, or a low-fee state such as Wyoming if they have no US location. If you will have an office or staff in another state, that state may require you to register there too.
- Choose a name that includes “Limited Liability Company”, “LLC” or another permitted abbreviation.
- Appoint a registered agent in that state and get their written consent.
- File the articles of organization with the Secretary of State and pay the filing fee.
- Write an operating agreement. Most states do not file it, but banks and payment providers often ask for it.
- Get an EIN from the IRS (see below).
- Open a bank or payment account. Requirements vary by bank; many ask for the articles, EIN letter, operating agreement and owner ID.
- Diary the annual filings: the state annual report and, for foreign-owned single-member LLCs, Form 5472.
Want the LLC and your website set up together? Sir Marketer’s formation package files your LLC, gets your EIN and builds your business website, for one flat fee quoted in writing before we file. We are not a law firm or an accountant.
What Wyoming charges
| Item | Official fee | Source |
|---|---|---|
| Articles of organization (LLC) | $100 | Wyoming SOS fee schedule |
| Annual report license tax | $60, or $0.0002 per dollar of Wyoming assets if higher | Wyoming SOS FAQ |
| Annual report due date | First day of the anniversary month of formation | Wyoming SOS FAQ |
| Registered agent | Set by the agent you choose; not a state fee | Your provider |
Sources: Wyoming SOS fee schedule; Wyoming SOS business FAQs. Online filings may carry a card convenience fee from the state’s payment processor.
Getting an EIN without an SSN or ITIN
An EIN is the company’s federal tax ID. The IRS online application only works if you have a legal residence or principal place of business in the US. International applicants can instead:
- Call the IRS on 267-941-1099 (not toll-free), 6 a.m. to 11 p.m. Eastern time, Monday to Friday, or
- Fax Form SS-4 to 304-707-9471 from outside the US. The IRS says faxed applications are generally answered within about four business days.
If the responsible party has no SSN or ITIN and is not eligible for one, the SS-4 instructions say to write “foreign” or N/A on line 7b (IRS SS-4 instructions; IRS EIN page).
Form 5472: the filing most non-residents miss
A single-member LLC owned by a foreign person is a “foreign-owned U.S. disregarded entity”. It has no income tax return of its own, but the IRS requires it to file a pro forma Form 1120 with Form 5472 attached, by the Form 1120 due date, when it has reportable transactions with a related party, which includes money you put into or take out of the company (IRS Form 5472 instructions).
The penalty for not filing is $25,000, and a further $25,000 can apply for each 30-day period the failure continues more than 90 days after the IRS notifies you (IRS). This is the single most important reason to work with a US tax preparer from year one.
Do you need to file a BOI report?
No, if the company was formed in the United States. FinCEN’s final rule, effective 14 August 2026, permanently exempts US-formed companies from beneficial ownership information (BOI) reporting. Only certain companies formed outside the US that register to do business in a US state still report (FinCEN; U.S. Treasury).
Doing it yourself vs using a formation service
| Do it yourself | Formation service (including Sir Marketer) | |
|---|---|---|
| State filing fee | Paid by you to the state | Passed through at cost or included in the quote |
| Registered agent | You hire one | Guidance on choosing one is included in our package |
| EIN | You call or fax the IRS | Applied for on your behalf with your authorization on Form SS-4 |
| Website and email | Separate project | Sir Marketer includes a business website and Google Workspace email setup |
| Tax filings (Form 5472) | You hire a US tax preparer | Still needs a US tax preparer; we are not accountants |
Frequently asked questions
Can I form a US LLC without visiting the US?
Yes. Filing, the registered agent and the EIN can all be handled remotely. Opening a bank account depends on the bank’s own rules.
Do I need an ITIN to get an EIN?
No. If the responsible party has no SSN or ITIN and is not eligible for one, Form SS-4 lets you enter “foreign” or N/A on line 7b, and international applicants can apply by phone or fax.
How much does Wyoming charge to form an LLC?
$100 for the articles of organization, then an annual report license tax of $60 or $0.0002 per dollar of Wyoming assets, whichever is greater.
Does a foreign-owned LLC have to file anything with the IRS if it made no money?
A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 for any year it has reportable transactions with a related party, such as the owner paying in or taking out money. Ask a US tax preparer about your specific year.
Do US LLCs still file BOI reports with FinCEN?
No. Since FinCEN’s final rule took effect on 14 August 2026, companies formed in the United States are exempt from BOI reporting.
Is Sir Marketer a law firm?
No. We handle the filings and set up your website and email. For legal or tax advice, speak to a licensed attorney or accountant.
Sources
- Wyoming Limited Liability Company Act (W.S. 17-29), published by the Wyoming Secretary of State
- Wyoming Secretary of State: Business Division filing fee schedule
- Wyoming Secretary of State: Business FAQs (annual report and license tax)
- IRS: Employer identification number (international applicants)
- IRS: Instructions for Form SS-4
- IRS: Instructions for Form 5472 (foreign-owned U.S. disregarded entities, penalties)
- FinCEN: Beneficial ownership information, questions and answers (U.S. companies exempt)
- U.S. Treasury: FinCEN final rule on beneficial ownership reporting (effective 14 Aug 2026)
Written by Utkarsh Arora, owner of Sir Marketer LLC. Last updated . Sources checked on 12 November 2026. This page is general information and has not been reviewed by a US attorney or CPA.