CDMX SaaS founder
U.S. LLC billing Stripe to U.S. customers; opex funded from Mexico.
What you do: Form 5472 required. guided wizard at /filer.
Hola β fundadores mexicanos
GuΓa de cumplimiento Form 5472 para tu LLC en EE. UU.
Form 5472 compliance for Mexican founders of U.S. LLCs
Mexico is one of the top LatAm cohorts on Stripe Atlas. The U.S.-Mexico treaty provides meaningful withholding reductions, but Form 5472 still applies. Here's the practical filing playbook for Mexican founders.
You file. We never touch your IRS submission. Read in your language β
Why founders in Mexico form U.S. LLCs
- Stripe and U.S. payment access β particularly important for cross-border SaaS.
- Cleaner U.S. enterprise contracting.
- USD bank account as a peso hedge.
- USMCA-era cross-border commerce structuring is easier with a U.S. entity.
U.S.-Mexico tax treaty essentials
The U.S.-Mexico Income Tax Treaty (1992, with protocols) significantly reduces withholding on cross-border payments. It does NOT eliminate Form 5472 β the LLC's annual information return is independent of treaty withholding rules.
| Payment type | Withholding | Note |
|---|---|---|
| Dividends to Mexican resident | 5-10% | Article 10 β 5% if recipient owns β₯10%, 10% otherwise. |
| Interest to Mexican-resident lender | 4.9-15% | Article 11 β 4.9% for banks, 10% for other lenders, 15% otherwise. |
| Royalties | 10% | Article 12 β reduced from 30% statutory. |
| Permanent establishment threshold | β | Article 5 β important for ECI determinations. |
Read the full treaty on IRS.gov: Mexico tax treaty documents.
Withholding-rate planning is separate from Form 5472. Form 5472 is an information return on the LLC; withholding is on payments from U.S. payors. Both can apply.
Your FTIN: RFC (Registro Federal de Contribuyentes)
13 characters for individuals (4 letters + 6 digits + 3 alphanumeric); 12 characters for entities.
For Form 5472 line 1c, RFC is the FTIN. Most Mexican founders already have one β get it from SAT if you don't.
Banking realities for Mexico founders
Mexican founders generally get Mercury, Wise, or Relay approval. Mexico is one of the easier non-U.S. cohorts for U.S. business banking, helped by USMCA + cross-border tradition.
- MercuryGenerally approves
Most-recommended for Mexican founders. Bring a clear ICP and revenue evidence.
- Wise BusinessGenerally approves
Reliable fallback. EMI, not a bank.
- RelayGenerally approves
Often approves Mexican founders; $3M FDIC sweep is attractive for higher balances.
- BrexSelective
Possible with revenue traction; generally requires U.S. funding history.
We do not have a paid partnership with any U.S. business banking provider listed here; status reflects approval patterns reported by founders we've interacted with, current as of May 2026. Verify before relying.
Common scenarios
Mexican content creator / YouTuber
AdSense, sponsorship, and Patreon routed through U.S. LLC; distributions to Mexican accounts.
What you do: Form 5472 required. Watch ECI threshold on physical U.S. presence.
Cross-border maquila-style ecommerce
Manufacturing in Mexico, sales via U.S. LLC into U.S. customers.
What you do: Form 5472 + state sales tax nexus + careful transfer pricing if cross-border related-party transactions exist. See /guides/transfer-pricing.
Common pitfalls
- CFDI / electronic invoicing in Mexico β irrelevant to U.S. Form 5472 but watch your Mexican obligations on USD invoices.
- Treaty W-8BEN required to claim reduced withholding from U.S. payors.
- Maquila / cross-border transfer pricing rules β if your Mexican entity manufactures for the LLC, get advice on arm's-length pricing.
- 2026 U.S. remittance excise tax: the 1% rule is limited to cash-funded consumer transfers, not ordinary LLC bank-account wires. See the linked remittance excise tax guide for the statutory scope.
2026 U.S. remittance excise tax:The enacted 1% tax is limited to certain cash-, money-order-, and cashier's-check-funded consumer transfers. It does not apply merely because an LLC sends an ordinary bank-account-funded wire abroad. Read the scope and exceptions before choosing a transfer method.
What this page is NOT
- Mexican taxes (ISR, IVA, IEPS) and SAT compliance.
- Maquila program structuring.
- Personalized advice on your specific situation.
Ready to file from Mexico?
The Form 5472 wizard takes about 15 minutes. You sign and submit yourself.