How to Register a US LLC as a Non-Resident: 2026 Guide

You can register a US LLC without being a US citizen or resident, and without setting foot in the country. The basic route is: pick a state, hire a registered agent there, file your formation papers, get an EIN from the IRS, and open a bank account. The part most non-residents underestimate comes later, with the yearly IRS filing.

This guide focuses on what's different when you're outside the US. If you live in the US, our guide to registering a small business in the US covers the general steps.

Why non-residents form US LLCs

The usual reasons are practical. A US company can make it easier to sell to American customers, use payment platforms that work best with a US entity, or look more familiar to US clients. An LLC also keeps your personal assets separate from the business.

One thing it doesn't do: owning a US company gives you no right to live or work in the US. Running the business from your own country is fine. Moving there to run it needs a separate visa.

Step 1: Choose a state

For non-residents, the state choice works differently from how it does for locals. A US resident normally registers where they live and work. If you live abroad and don't have staff or an office in the US, you have more freedom to choose.

Compare states on what you'll actually pay and do each year: the formation fee, the annual report or franchise tax, and how much paperwork the state expects. Those differ a lot. Check each state's official business filing website for current figures rather than relying on old blog posts, since fees change.

If you later hire people, open an office or build up significant activity in another state, you may need to register there too.

Step 2: Hire a registered agent

Every LLC needs a registered agent: a person or company with a physical address in the state who receives legal papers and official mail. Since you don't live there, you'll almost certainly pay a registered agent service.

Many of these services also sell formation packages, a mailing address and mail scanning. That's convenient, but read what's included. Some bundle extras you can do yourself for free, like getting an EIN.

Step 3: File your Articles of Organization

This is the actual registration. You file a document, usually called Articles of Organization, with the state's business agency. It typically asks for the LLC's name, the registered agent's details and the organiser's information. Most states accept online filing.

Search the state's business database first to make sure your name isn't taken, and include LLC or a similar ending as the state requires.

Also prepare an operating agreement, even if the state doesn't ask for it. Banks and payment providers often want to see one to confirm who owns and controls the company.

Step 4: Get an EIN without an SSN

Your EIN is your company's federal tax ID. You need it for banking, tax filings and most payment platforms. It's free from the IRS.

Here's the catch for non-residents: the IRS online EIN tool needs a Social Security number or ITIN. If you don't have either, apply with Form SS-4 instead. On line 7b, where it asks for the responsible party's SSN or ITIN, the IRS lets you enter foreign or N/A if you don't have one and aren't eligible to get one.

You can submit the form in three ways:

• Phone: international applicants can call 267-941-1099. It isn't toll-free, and the line runs 6 a.m. to 11 p.m. Eastern time, Monday to Friday.
• Fax: 304-707-9471 from outside the US.
• Mail: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. Expect about four weeks.

The IRS notes these numbers can change, so check the current Form SS-4 instructions before you send anything.

Step 5: Open a US bank account

This is where many non-residents get stuck. Some traditional banks want you to visit a branch in person. Others, including several online banks and business finance platforms, accept non-resident LLC owners remotely.

Requirements vary, but expect to provide your formation documents, EIN confirmation letter, operating agreement and passport. A US address for the business, often from your registered agent or a mail service, also helps. Apply to a few options and compare fees and the countries they support before settling on one.

Step 6: Understand your tax filings

A single-member LLC is normally a disregarded entity for US tax purposes, which means the IRS looks through it to the owner. That doesn't mean there's nothing to file.

Form 5472 and the pro forma 1120

If you're a foreign person who owns 100 percent of a US LLC, and the LLC has reportable transactions with you or another related party, it must file Form 5472 together with a simplified pro forma Form 1120. Reportable transactions include things as ordinary as you putting money into the company or taking money out.

The form is due April 15 for calendar-year filers, and you can get a six-month extension by filing Form 7004 before the deadline. The penalty for a late or incomplete Form 5472 can be $25,000 per form. It's an expensive one to forget.

Income tax in the US and at home

Whether you owe US income tax depends on whether your business counts as being engaged in a US trade or business, how its income is earned, and any tax treaty between the US and your country. Your home country may also tax the income. Get advice from a tax professional who handles cross-border cases before you start trading, not after your first year.

A quick note on BOI reporting

Older guides warn non-resident owners about filing a beneficial ownership report with FinCEN. That's no longer needed for an LLC formed in a US state. A FinCEN final rule effective August 14, 2026 removed all US-formed entities from the reporting requirement, wherever their owners live.

Keep the LLC in good standing

Your LLC stays active only if you keep up with the basics. File the state's annual report and pay any annual fee on time. Keep your registered agent paid, because if the service lapses the state can treat the LLC as non-compliant. File Form 5472 every year the rules apply to you.

Set these dates in a calendar the day the LLC is approved. Most problems non-resident owners run into aren't about the setup. They're about a missed renewal a year or two later.