How to form a US LLC as a non-resident — the whole path, step by step
Reviewed against official IRS sources · Updated 2026-10-16
Anyone can own a US LLC. No state asks for US citizenship, residence or a Social Security number to form one, and you don't have to travel. What you need is a registered agent with an address in the state, an EIN from the IRS and a bank that accepts owners from your country.
The whole path usually takes a week or two: states process online filings within days, the IRS answers a faxed EIN application in about four business days, and an online bank decides after that.
The two places founders get stuck are the EIN (the online application needs an SSN or ITIN) and the bank (each bank publishes its own list of countries it serves). Both are covered below.
The six steps
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1
Choose the stateForm where it's cheapest to keep the company, unless you'll have an office, staff or inventory in a particular state — then form there. Wyoming and New Mexico are the usual picks for an online business; see Wyoming vs New Mexico vs Delaware.
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2
Hire a registered agentEvery state requires an agent with a physical address in that state to receive legal mail. It costs from about $15 to $49 a year and its address goes on the public record instead of yours.
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3
File the Articles of OrganizationOne short form with the state: the LLC's name, the registered agent and, in some states, the organizer. State fees run from $35 (Montana) to $500 (Massachusetts); Wyoming is $100, New Mexico $50.
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4
Get an EINThe IRS number your LLC needs for a bank and for its tax filings. It is free. Without an SSN or ITIN you can't use the online form — you fax Form SS-4 and get the EIN back in about four business days. See EIN without an SSN.
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5
Open a business bank accountOnline banks such as Mercury, Relay, Bluevine and Lili open accounts for non-resident owners — but each one publishes the countries it serves, and a single owner from an excluded country can block the application.
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6
Keep it in good standingFile the state's annual report if it has one and, every year, the IRS return: Form 5472 with a pro forma 1120 for a single-member LLC, Form 1065 for several members. See US LLC taxes for non-residents.
The EIN without an SSN
The IRS online EIN application only works when the responsible party has an SSN or ITIN. A foreign owner without one applies with Form SS-4 instead:
| Route | How long | Who can use it |
|---|---|---|
| Fax Form SS-4 | About 4 business days | Anyone — the usual route for foreign owners |
| Phone 267-941-1099 | During the call | Applicants outside the US (not toll-free) |
| Mail Form SS-4 | About 4 weeks | Anyone |
On line 7b of the SS-4 a foreign owner writes “Foreign” instead of an SSN. The EIN arrives as a letter (CP 575) — by return fax if you gave a fax number on the form.
The bank account: check your country first
Banks decide by where the owners live or which passport they hold, and the lists are different for every bank. As published on the providers' own pages in October 2026:
| Provider | Cost | Who it accepts |
|---|---|---|
| Mercury | Free | Excludes residents of 51 countries (among them Pakistan, Nigeria, Ukraine, Bangladesh, the Philippines, Vietnam, Indonesia, Nepal) |
| Relay | Free | Excludes 31 countries, by citizenship or residence |
| Bluevine | Free (Standard) | Only residents of 25 listed countries, incl. India, the UK, Canada, Australia, most of the EU |
| Lili | Free (Core) | Only citizens of 20 listed countries, incl. India, Mexico, Brazil, the UAE, the UK |
| Wise | $31 once | Excludes residents of 32 places; no Nevada LLCs |
| Revolut Business | From $10/month | Only residents of listed countries (US, UK, EEA, India, UAE, Mexico, Brazil and others) |
Industry matters too: most of them refuse gambling, adult, cannabis and money services, and several refuse crypto trading.
What it costs
| Item | Typical cost | When |
|---|---|---|
| State filing fee | $35–$500 (WY $100, NM $50, DE $110) | Once |
| Registered agent | $15–$49 | Every year |
| EIN | Free from the IRS | Once |
| State annual report / tax | $0 (New Mexico) – $820 (California) | Every year |
| Form 5472 + pro forma 1120 | Your preparer's fee; $25,000 penalty if missed | Every year |
BOI reports to FinCEN are no longer required for companies formed in the US: “U.S. companies are exempt from BOI reporting requirements.”
Want it done for you?
We form the LLC in the state you pick, file the SS-4 for the EIN and prepare the bank application — and check before you pay that the bank accepts every owner's country.
One price per state, all-in: state fee, first-year registered agent, EIN and bank application. 5 business days.
Start my US LLCFrequently asked questions
Official sources
- IRS — Instructions for Form SS-4
- IRS — How to apply for an EIN
- IRS — Instructions for Form 5472
- FinCEN — Beneficial Ownership Information
Horizance is not affiliated with the IRS. This guide is general information, not legal or tax advice.