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Guide: forming from abroad
A founder outside the US can form a US LLC: the state form asks for a company name and a registered agent in that state, not your citizenship. The IRS then issues the EIN free by phone, fax or mail to applicants whose business is based abroad.
Wyoming Secretary of State and IRS, read Oct 7, 2026. See source
| If you are asking | Start with | Link |
|---|---|---|
| Which state should I pick? | Wyoming, Delaware and New Mexico compared | Compare states |
| No SSN for the EIN? | Apply by phone, fax or mail, free | EIN without an SSN |
| What do I owe the IRS each year? | Form 5472 and its $25,000 penalty | Form 5472 |
| Want one service to do it all? | Formation services that work with founders abroad | See services |
Founders outside the US usually form a US LLC to sign contracts, sell and get paid as a US company, and to hold a US business bank account. The LLC is created by one state, not by the federal government, so the filing, the fee and the yearly report are that state's.
Nothing in the formation filing turns on citizenship. Wyoming's Articles of Organization ask for the company name, a registered agent with a physical Wyoming address, a mailing address, a principal office address, an email address and an organizer's signature1. Delaware requires every entity to keep a registered agent with a physical street address in Delaware5.
Step 1
Lowest yearly cost or the state where you will do business. See Wyoming vs Delaware vs New Mexico.
Step 2
A person or company with a physical address in that state receives legal papers for the LLC.
Step 3
With the state, yourself or through a formation service; the state fee is the same either way.
Step 5
Banks ask for the formation document and the EIN.
What the two most common states charge, and what a registered agent usually costs on top.
| Cost | Wyoming | Delaware |
|---|---|---|
| State filing fee2 | $100 | $110 |
| Yearly state cost4 | Annual report with a $60 minimum license tax | $400 LLC tax, due June 1 |
| Registered agent5 | Required, physical Wyoming address | Required, physical Delaware street address |
| Registered agent service12 | $100 to $300 a year is typical | $100 to $300 a year is typical |
| EIN from the IRS7 | Free | Free |
| Source | Wyoming Secretary of State fee schedule and LLC formRead Oct 7, 2026 | Delaware Division of Corporations fee schedule and tax pageRead Oct 7, 2026 |
State and IRS pages read October 7, 2026; the typical agent range is ZenBusiness's figure, read October 2, 2026.
The IRS online tool is only for a business with a principal place of business in the US and a responsible party with an SSN or ITIN6. From abroad, call 267-941-1099, Monday to Friday 6 a.m. to 11 p.m. Eastern, or fax Form SS-4 to 304-707-9471; a fax reply takes about 4 business days, mail about 4 weeks7.
You do not need an ITIN for this: the SS-4 instructions say a nonresident alien with no effectively connected US income enters "N/A" instead of an SSN or ITIN8. An ITIN is for people who need a US tax ID for a federal tax purpose, such as filing a US return, and cannot get an SSN9.
The IRS says a new EIN can be used right away to open a bank account7. Each bank or fintech sets its own rules for owners abroad. doola, for example, says you will need a passport to set up the account it points you to, and that the account provider, Mercury, is a fintech company rather than an FDIC-insured bank13.
State: Delaware's $400 LLC tax is due by June 1 each year, with a $200 penalty plus 1.5% interest a month if late4. Wyoming's annual report and license tax are due on the first day of the month you formed in1.
Federal: a US single-member LLC owned by a foreign person is treated as a corporation for Form 5472 and files it with a pro forma Form 1120; the penalty for not filing when due is $25,00010. See Form 5472 for foreign-owned LLCs.
FinCEN's final rule, effective August 14, 2026, exempts US companies from beneficial ownership information reporting, and FinCEN states that all entities created in the United States and their beneficial owners are exempt11. A US LLC is created in the US, even when its owner lives abroad. Companies formed under foreign law that register to do business in a US state can still have to report11. FinCEN also warns that there is no fee to file BOI with it; ignore letters asking for payment11.
Every formation service we list is below. The three described first are the ones founders abroad ask about most; the state fee is the same whichever you choose.
Good for a $0 service charge with the first year of registered agent included
Good for founders outside the US who want the agent, EIN and a US address in one yearly fee
Good for a guided filing, with Pro adding an operating agreement, EIN and attorney time
Also on Bizee's site
Also on ZenBusiness's site
No. The online tool needs a principal place of business in the US and an SSN or ITIN. Call 267-941-1099 or fax Form SS-4 instead67.
Not for the EIN application: a nonresident alien with no effectively connected US income enters "N/A"8. You may need one later if you file a US tax return yourself9.
Not for a company created in the US, under FinCEN's 2026 final rule11.
No. For your own situation, talk to a US tax professional or attorney you choose.
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FormationFile is not a law firm, accountant, insurer or broker, and nothing here is legal, tax or insurance advice. We do not file anything for you and do not refer you to lawyers.
Prices and state fees are what the named source published on the date we read it. The state's own filing office and the provider's own page are the final word on fees and terms.