Can a non-U.S. resident form a U.S. LLC?

Who can be the registered agent if you live abroad?

A founder who lives outside the U.S. can't serve as the agent in states such as Delaware and New Mexico, which require an individual agent to be a state resident. The usual alternative is an agent service.

The rules are written into each state's law; three examples follow. Delaware lists, among its options, an individual resident in Delaware, and New Mexico lists an individual resident of New Mexico. Wyoming says the registered office shall be located at a street address in Wyoming. Each list also allows a business entity to serve, which is what a registered agent company is. A foreign address doesn't meet these rules, and Wyoming's statute also calls for a physical location where the agent is present.^{4, 5, 6}

Bought as a standalone service, an agent costs $125 per year at Northwest, $129/year at InCorp and $199/year at Tailor Brands. Some formation plans include an agent for a limited time and then renew it at a yearly price, as BizFilings' package below does. The registered agent guide covers the agent's role, being your own and switching services.^{7, 8, 9}

Whose address goes on the public record?

The agent's address goes in the agent field of the state filing, but the LLC still needs a business and mailing address for other fields, the IRS and banks. Some states also ask for owner or manager details on their yearly filings.

Nevada is one example: its yearly list asks for the Names and addresses of managers or managing members. A founder abroad may be able to list a home address outside the U.S., depending on the state's form, or buy a U.S. business address. Some providers sell that address as its own product: Bizee charges $29/month (1 month free with Bizee LLC formation). Northwest's formation plan lists a "Real business address", and doola's entry plan includes a "Virtual Mailing/Business Address". Tailor Brands also sells a virtual address product, though its pages don't publish a price, so the figure has to come from Tailor Brands directly.^{10, 11, 12, 13}

How do you get an EIN without an SSN?

You apply to the IRS by phone, fax or mail rather than online. The IRS says a business whose principal place of business is outside the U.S. applies by phone (267-941-1099, Monday to Friday, 6 a.m. to 11 p.m. Eastern) or submits Form SS-4 by fax or mail. There is no IRS fee either way.¹⁴

With the online tool, the IRS issues the number immediately if the application is approved, but the tool requires you to have the responsible party’s Social Security number (SSN) or individual taxpayer ID number (ITIN). For a business based outside the U.S., the IRS points to the phone, fax and mail routes instead.³

An ITIN is a 9-digit IRS number for people who need a U.S. taxpayer ID for federal tax purposes but aren't eligible for an SSN. It's a personal number, separate from the LLC's EIN. The IRS ties it to a federal tax purpose, so whether a given owner needs one is a question for a tax professional, not something the LLC filing decides.¹⁵

Two IRS limits apply whoever files. The IRS rule is only 1 EIN per responsible party per day; the applicant must be the responsible party or its authorized representative. The IRS adds that nominees are not authorized to apply.³

What do services charge to get the EIN for a non-U.S. owner?

Where a provider lists a separate price for applicants without an SSN, as Northwest does, it is higher, and some services only file EINs for people with an SSN or ITIN.

• Northwest charges $50 (with SSN) and $200 without SSN.¹⁶
• LegalZoom's page for founders abroad says it files the application and delivers the EIN without a Social Security number; LegalZoom lists this as included in Pro and Premium.¹⁷
• doola includes an EIN in its entry plan at $297/yr.¹³
• BizFilings says its EIN service requires an SSN or ITIN, and it doesn't help obtain the ITIN.¹⁸
• Bizee's article on forming without an SSN says that using a third party to apply for the EIN is not typically available to those who do not have an SSN or ITIN.¹⁹

The EIN guide explains what the number is used for and which plans include it.

Which state should a non-U.S. founder choose?

The choice comes down to fees, yearly taxes and where the business will actually operate. Wyoming, Delaware and Nevada serve as examples here, and their yearly costs differ widely.

Wyoming charges $100 to file, then a yearly charge of $60 minimum, or $0.0002 per dollar of Wyoming assets if greater (annual report license tax). Delaware charges $110 to form and files no annual report, but every LLC owes the $400 annual LLC tax, due on or before June 1. Nevada charges $75 for the articles. At the same time it requires the Initial List of Managers or Members ($150) due when the Articles of Organization are filed, along with the $200 State Business License, and after that a yearly list fee of $150.^{1, 2, 20, 21, 22, 23, 24}

Where the LLC does business also brings its own filings and fees. The SBA notes that a business active in other states may need to foreign qualify there by filing a Certificate of Authority; fees vary by state. California is a clear case: its yearly LLC tax of $800 applies to an LLC doing business or organized in California, so a Wyoming LLC that does business there may pay both states.^{25, 26}

The best state guide compares home state, Delaware, Wyoming and Nevada in more depth, and the foreign LLC guide covers registering in a second state. State pages give the full steps: forming in Wyoming, forming in Delaware and forming in Nevada.

Does a non-U.S. founder have to file a BOI report?

For an LLC formed in a U.S. state, the federal BOI report no longer applies. FinCEN says U.S. companies are permanently exempt from BOI reporting under a FinCEN final rule effective August 14, 2026, and that exemption covers the company whatever its owners' citizenship.²⁷

The duty that remains is narrower. FinCEN says foreign entities that are reporting companies will still be required to report beneficial ownership information. That duty concerns foreign entities, not LLCs formed in a U.S. state. FinCEN's BOI page says it is not fully updated for the newer final rule, so this guide doesn't state a filing deadline for foreign companies; FinCEN's current guidance is the place to check it.²⁸

Which formation services say they work with founders outside the U.S.?

Providers in the list below say on their own pages that non-U.S. founders can use them or can form a U.S. LLC. The list follows our rating order, and the wording beside each name is what the provider's page says.

• Tailor Brands: Separate sign-up flow for non-US citizens linked from the LLC formation page
• LegalZoom: Yes
• Bizee (formerly Incfile): Non-US citizens and non-residents can form a business without an SSN (general guidance)
• Swyft Filings: Yes (states non-US citizens can form a US LLC)
• doola: Yes
• InCorp Services: Formation and compliance services support international founders (knowledge-base article)
• BizFilings: Yes - dedicated Foreign Business U.S. Incorporation package ($389 + state fees)

Some of these statements are firmer than others. LegalZoom's page for founders abroad promises an LLC with no Social Security number, residency, or travel required. doola says it can help a non-resident without a US SSN. BizFilings sells a separate package for foreign businesses at $389 that includes an "Apostille for proof of U.S. incorporation" and "Free Registered Agent Service for 6 months"; after that, its included RA renews at $167/yr. Tailor Brands' formation page links a separate sign-up flow for non-US citizens, but Tailor Brands doesn't publish eligibility or prices for it.^{17, 29, 30, 31}

Bizee, Swyft Filings and InCorp make general statements in articles or FAQs that non-U.S. citizens can form a U.S. business. Those pages don't confirm that their own order forms take a foreign address. Inc Authority's page says there is no limit on where members are located, which describes LLCs in general, not its service.³²

Northwest's pages we checked don't say whether it serves founders abroad, though it prices an EIN for applicants without an SSN. Ask a provider before you pay if its pages leave this open. The non-U.S. founders list shows each provider's compared plan, and how we rate explains the order.

What does a plan built for non-U.S. founders cost?

doola's entry plan is $297/yr and bundles an "Employer Identification Number (EIN)", an "Operating Agreement" and "Registered Agent Service". Its terms say plans auto-renew yearly, with the renewal price not stated.^{13, 33}

A mainstream plan plus separate add-ons can cost less or more, depending on the agent's renewal and the EIN price for applicants without an SSN. LegalZoom lists its U.S. plans from $0 to $299, while its page for founders abroad names its plans differently and doesn't show prices in our records. Compare doola's plans and terms with LegalZoom's prices before choosing. The cost calculator adds a state's fees to each plan for the first and second year.³⁴

Can a non-U.S. founder open a U.S. business bank account?

Some formation services help with this, but the bank decides on each applicant, and none of the provider statements we record promise an account.

LegalZoom's page for founders abroad says "We help open your account with providers within days of formation", in its Pro and Premium plans. doola's entry plan lists "Guidance to open US Bank Account". Neither statement names a bank or a timeline for approval.^{17, 35}

How is a non-U.S. owner's LLC taxed?

By default the IRS treats a one-owner LLC as disregarded, not separate from its owner, and a domestic LLC with two or more owners as a partnership. What a non-U.S. owner then owes is outside these defaults.

The IRS says a single-member LLC is disregarded as separate from its owner by default, and that a domestic LLC with at least two members is a partnership by default, which files Form 1065, U.S. Return of Partnership Income. Those defaults describe how the LLC is classified for federal income tax, not what the owner owes at home or in the U.S. A tax professional who works with U.S. and foreign income can look at your own numbers; the single vs multi-member guide explains the default classifications.^{36, 37, 38}

State taxes follow the state, not the owner. Delaware's yearly tax applies to every Delaware LLC and Wyoming's license tax is paid with each annual report; neither state fact mentions the owner's residency, and the annual report guide lists who files each state's report for you.