How to Form a US LLC as a Non-Resident (No SSN Required)

Can a non-resident form a US LLC?

Yes. Non-US citizens and non-residents can form a US LLC in any state without being a US resident, holding a green card, having a Social Security Number (SSN), or visiting the United States. There is no citizenship or residency requirement to own a US LLC. You will, however, need a US registered agent and a US business address, and you must obtain an Employer Identification Number (EIN) to operate.

This guide is educational and vendor-neutral. It is not legal or tax advice; for your specific situation, consult a licensed US attorney or tax professional (an Enrolled Agent or CPA).

Do I need an SSN or ITIN to form an LLC or get an EIN?

No. You do not need an SSN or ITIN to either form the LLC or obtain its EIN. State LLC formation never asks for a personal US tax ID. For the EIN, the IRS explicitly accommodates foreign applicants: on Form SS-4, Line 7b (the responsible party’s SSN/ITIN field), an applicant who has no SSN or ITIN and is ineligible to obtain one writes “Foreign.” Per the IRS Instructions for Form SS-4, a foreign responsible party is not required to hold an ITIN to receive an EIN.

The catch is the channel. The IRS online EIN tool requires the responsible party to have an SSN or ITIN. With neither, you cannot use the online system — you apply by fax or mail instead, or by phone if your principal business is outside the US.

Two facts worth pinning down before you start:

• The responsible party must be a real person (an individual who controls the entity), not a company, and that person’s name and “Foreign” go on Lines 7a–7b. (IRS: Responsible parties and nominees)
• An EIN from the IRS is free. The IRS states you “can get an EIN for free directly from the IRS in minutes.” (IRS: Employer Identification Number) Any third party charges only for the service of preparing and filing on your behalf — never for the EIN itself.

How do I actually get the EIN without an SSN?

Direct answer: Complete Form SS-4, write “Foreign” on Line 7b, and submit it to the IRS by fax or mail (or apply by phone if your business is based abroad). By fax, the IRS generally returns an EIN in about four business days; by mail it can take roughly four to five weeks.

The submission channels for international applicants, per the IRS and the SS-4 Instructions:

Note: the phone option is reserved for applicants whose principal place of business is genuinely outside the US, and the IRS representative confirms the EIN on the call. Many non-resident founders use fax because it is fast and creates a paper trail (the IRS faxes the confirmation back). If you apply by fax, include a return fax number so the IRS can send the EIN back to you.

Which state should a non-resident choose: Wyoming, Delaware, or New Mexico?

Direct answer: For most non-resident founders running an online or location-independent business, Wyoming and New Mexico are the popular low-cost, high-privacy choices, while Delaware is favored by founders planning to raise venture capital. None requires you to live there. The “best” state depends on cost, privacy, and whether you’ll seek US investors.

A common myth is that you should incorporate in your home customer’s state. In practice, if you have no physical US presence (no office, employees, or inventory in a state), you are generally free to pick a formation state on cost and privacy grounds. If you do have a physical nexus in a specific state, forming there avoids paying to register as a “foreign LLC” in two states.

Wyoming vs. Delaware vs. New Mexico (2026)

Fee notes: Delaware’s ”~$90” is the state’s standard Certificate of Formation fee; some breakdowns cite a slightly higher figure depending on certified-copy add-ons — confirm the current line item on the DE Division of Corporations fee schedule before filing. Wyoming’s annual report is a license tax of $60 or two-tenths of one mill ($0.0002) per dollar of Wyoming-located assets, whichever is greater (WY SoS) — so asset-light online LLCs pay the $60 floor.

Rule of thumb: Choose Delaware only if you intend to raise money from US venture capital (investors expect Delaware C-corps or LLCs). For a bootstrapped, non-resident-owned online business, Wyoming (slightly higher annual cost, strong reputation) or New Mexico (no annual report, lowest lifetime cost) are usually more economical.

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

Direct answer: State LLC approval ranges from same-day to about two weeks depending on the state and whether you pay for expedited processing; the EIN typically adds about four business days by fax. End to end, a non-resident can realistically be fully set up in roughly one to three weeks.

The two timelines run partly in sequence, because most banks and the EIN process want the approved Articles of Organization first:

1. State formation: Wyoming and New Mexico online filings are often approved within a few business days; Delaware offers same-day and 24-hour expedited tiers for extra fees (DE Division of Corporations).
2. EIN: ~4 business days by fax once you have the approved LLC (IRS SS-4 Instructions).
3. Bank account: Fintech accounts can be approved in days; traditional banks may take longer or require an in-person visit.

How much does it cost to form a US LLC as a non-resident?

Direct answer: Expect a one-time state filing fee of roughly $50–$100 (e.g., New Mexico $50, Wyoming $100, Delaware about $90), plus a registered agent (~$50–$150/year), plus the EIN (free from the IRS). Recurring annual costs range from $0 (New Mexico) to $60 (Wyoming) to $300 (Delaware franchise tax).

Itemized, the typical non-resident cost stack looks like this:

If you hire a formation service, add its service fee on top of these government costs. Be wary of any provider that bundles a charge “for the EIN” — the EIN is always free from the IRS.

What about US taxes and Form 5472?

Direct answer: A single-member LLC owned by a non-resident is, by default, a “disregarded entity” for US tax. It generally pays no US federal income tax on foreign-source income with no US presence, but it must file Form 5472 with a pro forma Form 1120 every year — even with zero income. Missing this filing triggers a minimum $25,000 penalty per year.

This is the single most important compliance fact for non-resident owners. Since tax years beginning on or after January 1, 2017, the regulations under §6038A treat a foreign-owned single-member US LLC as a reportable entity. The obligation exists regardless of revenue. (Form 5472 overview, IRS)

Key points:

• Form 5472 + pro forma 1120 is due annually, generally by the standard return deadline (mid-April), filed by mail or fax — not via normal e-file. (IRS Form 5472)
• The penalty for failure to file, or filing late/incomplete, is a minimum $25,000 per form, per year. If the IRS notifies you of a missing form and you don’t comply within 90 days, an additional $25,000 accrues for each 30-day period thereafter, with no statutory maximum.
• Whether you actually owe US income tax is a separate question that turns on “Effectively Connected Income” (ECI) and whether you are engaged in a US trade or business or have a permanent establishment. Many non-residents with purely foreign operations owe $0 federal income tax but still must file Form 5472. The ECI analysis is fact-specific — confirm it with a tax professional.
• Multi-member LLCs are taxed as partnerships by default and file Form 1065 instead, with Schedules K-2/K-3 for foreign partners.
• A US LLC may still create home-country tax obligations; check local rules where you are tax-resident.

Because of the $25,000 exposure, most non-resident owners work with a US tax preparer for the annual 5472/1120 filing rather than attempting it alone.

Can a non-resident open a US business bank account?

Direct answer: Yes. A non-resident-owned LLC can open a US business bank account once it has (1) approved formation documents, (2) an EIN, and (3) an operating agreement. Many founders use US fintech/banking platforms that onboard remotely, while most traditional brick-and-mortar banks still require an in-person branch visit.

What you’ll typically be asked for:

• Articles of Organization (state-stamped)
• EIN confirmation letter (CP-575, or the 147C letter as a replacement)
• LLC operating agreement
• Owner’s passport and proof of address
• Sometimes a US business address (a virtual address/mail-forwarding service often suffices)

Two honest caveats: account approval is at each provider’s discretion and depends on your country of residence and business activity (some platforms exclude certain countries), and a US LLC bank account is not the same as US tax residency. Platforms and policies change frequently, so confirm current eligibility directly with the provider before you rely on any specific platform.

Step-by-step: how to form a US LLC as a non-resident

1. Choose your state. Decide on Wyoming, New Mexico, Delaware, or a state where you have physical nexus, based on cost, privacy, and fundraising plans (see the comparison table above).
2. Pick a unique LLC name. Check availability on that state’s Secretary of State business-name search.
3. Appoint a registered agent with a physical address in the formation state (required everywhere).
4. File the Articles of Organization (a.k.a. Certificate of Formation) and pay the state fee — $50 (NM), $100 (WY), or ~$90 (DE).
5. Draft an operating agreement. Not always filed with the state, but banks and the IRS expect it; it documents ownership.
6. Apply for the EIN on Form SS-4, writing “Foreign” on Line 7b, and submit by fax (≈4 business days) or phone (international). The EIN is free from the IRS.
7. Open a US business bank account with your formation docs, EIN, and operating agreement.
8. Set a compliance calendar: annual report/franchise tax (if any) for your state, and the annual Form 5472 + pro forma 1120 federal filing.

Doing it yourself vs. using a filing service

Direct answer: You can do every step yourself directly with the state and the IRS — the EIN is free and the forms are public. A filing service costs more but bundles the state filing, registered agent, EIN application, and (sometimes) banking introduction into one process, which mainly buys convenience and fewer rejected filings.

Do it yourself if: you’re comfortable navigating Secretary of State portals, faxing the IRS, and tracking your own compliance deadlines. Your only costs are the government fees plus a registered agent — and the EIN is free.

Use a service if: you’d rather not deal with international faxing, want a registered agent and US address included, and want help getting to a bank account. Among non-resident-focused providers, EIN.LLC is one example: it forms the LLC, obtains the EIN (no SSN/ITIN required), and assists with a US business bank account for a flat $399 + the state filing fee, with the EIN typically delivered in about 3–5 business days. Competing services in this category include Stripe Atlas, doola, Firstbase, Bizee, and Globalfy; pricing, included features, and supported countries vary, so compare on total cost (including annual renewals) and what’s actually bundled.

Whatever you choose, remember the EIN itself is never a legitimate line-item charge — you’re paying for the service of preparing and submitting the paperwork, not for the number.

FAQ

Do I have to visit the US to form an LLC or open a bank account? No to formation — it’s fully remote in every state. Bank accounts vary: many fintech platforms onboard non-residents remotely, while most traditional banks require an in-person branch visit.

Is an EIN the same as an SSN or ITIN? No. An EIN identifies the business to the IRS; an SSN/ITIN identifies an individual. You can get an EIN for your LLC without ever having an SSN or ITIN — write “Foreign” on Line 7b of Form SS-4.

Will I owe US income tax? A foreign-owned single-member LLC with no US trade or business and only foreign-source income generally owes no US federal income tax, but must still file Form 5472 annually. Whether you have “Effectively Connected Income” is fact-specific — confirm with a tax professional.

What happens if I forget Form 5472? The minimum penalty is $25,000 per form, per year for failure to file or for an incomplete/late filing, with additional $25,000 increments if you don’t fix it after IRS notice. (IRS)

Which state is cheapest overall? New Mexico has the lowest lifetime cost: a one-time $50 filing fee and no annual report or fee. Wyoming is $100 up front plus $60/year; Delaware is ~$90 plus $300/year.

Can I be the registered agent myself? Only if you have a physical street address in the formation state and are available during business hours — which most non-residents don’t, so they use a commercial registered agent.

How fast can the whole thing be done? Roughly one to three weeks: a few business days for state approval (faster with expedited filing), about four business days for the EIN by fax, then a few more days for banking.

Last updated June 2026 · EIN.LLC editorial team. This is general information, not legal or tax advice — consult a professional for your situation.

State fees and IRS procedures change; verify current figures with the linked primary sources (IRS.gov and each state’s Secretary of State) before filing.