LLCs for Non-U.S. Citizens (2026 Guide)

Yes, non-US citizens and non-residents can legally form an LLC in the United States. You don’t need a US visa, green card, Social Security number, or even to physically be in the country.

This guide covers everything you need to know — from choosing the best state to banking, taxes, and ongoing compliance for non-resident LLC owners.

Can Non-US Citizens Form a US LLC?

Absolutely. There are no citizenship or residency requirements to form an LLC in any US state. Foreign nationals can:

• Form a single-member or multi-member LLC
• Own 100% of a US LLC
• Operate the LLC from outside the United States
• Open a US business bank account (with proper documentation)
• Obtain an EIN (Employer Identification Number) from the IRS

Thousands of international entrepreneurs form US LLCs each year to access the American market, accept US payments, and benefit from the US legal system’s protections.

Best States for Non-Resident LLCs

If you don’t live or do business in a particular US state, you can form your LLC in any state. The three most popular choices for non-residents are Wyoming, Delaware, and New Mexico.

Our recommendation: Wyoming is the best overall choice for non-resident LLCs. It has no state income tax, strong privacy protections, low fees, and a business-friendly legal environment. For a detailed comparison, see our Wyoming vs Delaware guide.

How to Form a US LLC as a Non-Resident: Step by Step

Step 1: Choose Your State

If you have no physical presence in the US, choose Wyoming, Delaware, or New Mexico based on the comparison above. If you plan to do business in a specific US state (office, employees, warehouse), form your LLC in that state.

Step 2: Choose a Registered Agent

Every LLC needs a registered agent with a physical address in the state of formation. Since you’re outside the US, you’ll need a registered agent service. Our top recommendation for non-residents is Northwest Registered Agent ($39/year), which handles both formation and registered agent services.

Step 3: Choose Your LLC Name

Your LLC name must be unique in your state of formation. Search your state’s business database to check availability. The name must include “LLC” or “Limited Liability Company.”

Step 4: File Articles of Organization

File your articles of organization with the state. You can do this yourself online or use a formation service. Filing costs:

• Wyoming: $100
• Delaware: $110
• New Mexico: $50

Processing time is typically 3-10 business days. Expedited filing is available for additional fees.

Step 5: Get an EIN (Employer Identification Number)

An EIN is a tax ID number for your business. You need it to open a bank account and file taxes. Non-US residents can get an EIN in two ways:

• By phone: Call the IRS at +1 (267) 941-1099 (not a toll-free number). Hours: Monday-Friday, 6:00 AM – 11:00 PM Eastern Time. You’ll receive your EIN during the call.
• By mail/fax: Submit Form SS-4 by mail or fax to the IRS. Processing takes 4-6 weeks by mail, 4-5 business days by fax.

Important: The IRS online EIN application only works for applicants with a US Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Most non-residents need to apply by phone or fax.

Step 6: Get an ITIN (If Needed)

An Individual Taxpayer Identification Number (ITIN) may be required for:

• Filing US tax returns
• Opening some bank accounts
• Claiming tax treaty benefits

Apply for an ITIN by submitting Form W-7 to the IRS, along with your tax return and proof of identity. Processing takes 7-11 weeks. You can also apply through an IRS-authorized Certifying Acceptance Agent (CAA), which doesn’t require mailing original documents.

Step 7: Create an Operating Agreement

Draft an operating agreement for your LLC. This is especially important for non-resident LLCs because banks and financial institutions will ask for it when opening accounts.

Step 8: Open a US Business Bank Account

This is often the most challenging step for non-residents. Your options:

• In-person at a US bank: Most reliable option. Banks like Chase, Bank of America, and Wells Fargo accept foreign nationals with proper documentation (passport, EIN, articles of organization, operating agreement). Requires traveling to the US.
• Online banks for non-residents: Mercury, Relay, and Wise Business are popular options that accept non-resident LLC owners with remote verification.
• International payment processors: PayPal Business, Stripe, and Payoneer can serve as alternatives while you set up traditional banking.

Required documents for most banks: passport, EIN confirmation letter, articles of organization, operating agreement, and proof of business address.

Taxes for Non-Resident LLC Owners

Tax obligations depend on your LLC’s activities:

If Your LLC Has No US-Source Income

If your LLC provides services or sells products entirely outside the US (e.g., a freelancer in Europe serving European clients through a US LLC), you may have no US federal income tax obligation. Single-member LLCs owned by non-resident aliens with no US-source income may only need to file Form 5472 and a pro-forma Form 1120 annually.

If Your LLC Has US-Source Income

Income earned from US sources (US clients, US real estate, US-based services) is subject to US tax. You’ll need to:

• File Form 1040-NR (Non-Resident Alien Income Tax Return)
• Pay federal income tax on US-source income
• Potentially pay state income tax (not applicable in Wyoming, Delaware, or states with no income tax)

Tax Treaties

The US has tax treaties with many countries that may reduce or eliminate double taxation. Check whether your country has a tax treaty with the US. An international tax professional can help you navigate treaty benefits.

Important: US tax rules for non-resident LLC owners are complex. We strongly recommend consulting an accountant experienced in international taxation.

Ongoing Compliance for Non-Resident LLCs

To keep your LLC in good standing, you’ll need to:

• File an annual report — Required in most states (Wyoming: $60/year, Delaware: $300/year, New Mexico: none)
• Maintain a registered agent — Your registered agent service must remain active as long as the LLC exists
• File required tax forms — Even if you owe no tax, you may need to file informational returns (Form 5472, pro-forma 1120)
• Keep your operating agreement current — Update it when ownership or management changes
• Separate personal and business finances — Use your US business bank account exclusively for LLC transactions

Best LLC Formation Services for Non-Residents

These services handle the formation process remotely, making them ideal for non-US applicants:

Frequently Asked Questions

Do I need a US visa or green card to form an LLC?

No. There are no visa, green card, or residency requirements to form or own a US LLC. You can form and operate an LLC entirely from outside the United States.

Do I need a Social Security number to form an LLC?

No. You need an EIN (Employer Identification Number), which non-residents can obtain by calling the IRS or submitting Form SS-4 by fax/mail. An SSN is not required.

Can I open a US bank account as a non-resident LLC owner?

Yes, but it can be challenging. Some banks require an in-person visit, while online banks like Mercury and Relay accept non-resident applications remotely. Have your passport, EIN letter, articles of organization, and operating agreement ready.

Will I be double-taxed in both the US and my home country?

Potentially, but tax treaties between the US and many countries reduce or eliminate double taxation. Consult an international tax professional to understand your specific situation. If your LLC has no US-source income, you may owe no US federal income tax.

Can I form an LLC in any state?

Yes. Non-residents can form an LLC in any of the 50 states. Wyoming, Delaware, and New Mexico are most popular because they offer no state income tax for non-residents, strong privacy protections, and reasonable fees.

How long does it take to form a US LLC as a non-resident?

The LLC itself can be formed in 3-10 business days (or 1-2 days with expedited filing). Getting an EIN takes an additional 1-6 weeks depending on your method. Opening a bank account can take 1-4 weeks. Total time from start to fully operational: approximately 2-8 weeks.

What is a nominee service?

A nominee service provides a named individual (the nominee) to appear on your public LLC filings instead of your name. This adds a layer of privacy. Nominee services typically cost $100-$300/year and are commonly used in Wyoming and New Mexico.