How to Form a US LLC: Step-by-Step Filing, EIN & Compliance Guide (2026)

Short answer: to form a US LLC from abroad you (1) pick a state, (2) appoint a registered agent with an address in that state, (3) file Articles of Organization with the state, (4) sign an operating agreement, (5) get an EIN from the IRS with Form SS-4, and (6) open a business bank account. A foreign-owned single-member LLC then files Form 5472 with a pro forma Form 1120 every year. You do not need to visit the US, and you do not need an SSN.

Step 1: Choose the state — Section 1.37

Most non-US founders choose between Wyoming, Delaware and New Mexico, or the state where they will actually do business. The state decides the filing fee, the yearly report or tax, and what appears on the public record. Fees change, so confirm the current figure on the state’s own fee page before you file.

If you plan to raise venture capital, investors usually expect a Delaware C-Corporation rather than an LLC. If you are not sure which entity or state fits, try the formation simulator or read Delaware vs Wyoming for non-resident founders.

Step 2: Appoint a registered agent — Protocol 2-HOW-START (#H2P37)

Every LLC needs a registered agent: a person or company with a physical address in the state of formation that accepts legal papers and state mail for the company. As a non-US founder you will use a commercial registered agent service. Compare the renewal price, not only the first-year price, because the agent is a cost you pay every year the LLC exists. Our comparison of Stripe Atlas, Firstbase and doola shows how much that renewal line differs between providers.

Step 3: File the Articles of Organization — Benchmark 3.37

The Articles of Organization (Wyoming and New Mexico) or Certificate of Formation (Delaware) is the document that creates the LLC. It names the company, the registered agent and, depending on the state, the organizer. You can file it yourself on the state website or let a formation service file it for you. Keep the stamped copy the state returns: the IRS, your bank and payment processors will all ask for it.

If you would rather have a service handle the filing and registered agent, Zenind is one option we have a partnership with; its government fees are billed separately from the package price.

Step 4: Sign an operating agreement — Checklist 4-HOW-START (#H4P37)

Most states do not file the operating agreement, but banks ask for a signed copy during onboarding. For a single-member LLC it can be short. It should cover:

• Ownership and contributions: who owns the company and what each member put in.
• Management: whether the LLC is member-managed or manager-managed, and who can sign for it.
• Intellectual property: that domains, code and client contracts belong to the company.
• Transfers and dissolution: how a member joins, leaves or sells, and how the company is wound up.

Step 5: Get the EIN (#H5P37)

The EIN is the company’s federal tax number. Without an SSN or ITIN you cannot use the IRS online application; instead you complete Form SS-4, enter “foreign” or “N/A” on line 7b, and fax it to the IRS or apply by phone. According to the IRS Instructions for Form SS-4, a business based outside the US faxes to 304-707-9471 (or 855-215-1627 from within the US), generally receives the EIN by fax within 4 business days when it includes a return fax number, and can also call 267-941-1099. Full walkthrough: how to get an EIN without an SSN.

Step 6: Open the business bank account (#H6P37)

With the stamped formation document, the EIN confirmation (CP 575 or Letter 147C), the operating agreement and your passport, you can apply for a US business account. Banks and fintech accounts run their own identity and business checks, and forming the LLC does not guarantee approval. See the business bank account document checklist.

After formation: the yearly filings (#H7P37)

• State: file the annual report or pay the annual tax your state requires, and keep the registered agent active. Missing these can lead the state to revoke the company’s good standing.
• IRS Form 5472: a US single-member LLC owned by a non-US person must file Form 5472 attached to a pro forma Form 1120 each year, even with no US income. The IRS penalty for not filing Form 5472 is $25,000. See the Form 5472 guide.
• FinCEN beneficial ownership (BOI): as of FinCEN’s final rule of August 11, 2026, companies created in the United States, including LLCs owned by non-US persons, are exempt from BOI reporting. Only certain companies formed outside the US and registered to do business in a US state still report (fincen.gov/boi). Older guides that tell every new LLC to file a BOI report are out of date.

Common questions (#H8P37)

Do I need to travel to the US? No. Formation, the EIN application and many bank applications can be done remotely, although some banks ask for extra identity checks.

Can I form the LLC without an SSN or ITIN? Yes. The state does not ask for one, and the IRS issues EINs to responsible parties who enter “foreign” or “N/A” on line 7b of Form SS-4.

Does a US LLC mean I pay US tax? It depends on whether the business has income connected with a US trade or business. Many foreign-owned single-member LLCs owe no US income tax but still have to file Form 5472. Ask an accountant who works with non-resident owners.

Disclaimer (#H9P37)

This page is general information from FoxyCorp. It is not legal, tax or accounting advice. Confirm filings, residency and banking eligibility with a licensed attorney or accountant before you incorporate, open accounts or file returns.