Lesson 13 of 15
US LLCs for non-US founders
There is no citizenship or residency requirement to own a US LLC. The practical work is in tax identification, addresses, banking and federal information reporting.
What is allowed
- Foreign individuals and foreign companies can own a US LLC
- No US visa or physical presence is required to form one
- An EIN can be obtained without an SSN or ITIN, by fax or mail
What you still need
- A registered agent with a street address in the formation state
- A usable US business address for banking and correspondence
- Realistic banking expectations, since many banks require in-person identification
Federal information reporting
A foreign-owned single-member US LLC is generally treated as a reportable corporation for information purposes and may need to file Form 5472 with a pro forma Form 1120 each year, even with no profit. Penalties for missing it are significant.
Whether US income tax is actually owed depends on whether the business has income effectively connected with a US trade or business, and on any applicable treaty. That analysis is specific to your facts.
Filing obligations can exist even when no tax is due. Treat the information returns as compulsory, not optional.
Frequently asked questions
Which state should a non-resident use?
With no US physical presence, cost, privacy and reporting burden drive the choice. Our non-resident guide compares the common options.
Can a foreign owner elect S corporation status?
Generally no. Non-resident aliens are not permitted shareholders of an S corporation.
Official sources
Prefer to have someone handle the filing?
You can file directly with the state using the steps above. If you would rather have Gullia Filing prepare and file your formation documents, run the name check and act as your registered agent, we handle the process end to end.