Wyoming LLC formation
Pick the right state and structure for foreign-owner tax outcomes — not the cheapest registered agent.
Why this matters
Most foreign owners pick a state based on whichever YouTube video they watched last. State choice is downstream of two decisions that actually matter for tax: (1) will you have any US-source income or US presence, and (2) are you a single owner or multiple. Get those two right and the state is almost mechanical.
The fast answer (for most foreign-owned single-member LLCs)
- State: Wyoming.
- Structure: Single-member LLC, treated as a disregarded entity by default (no election needed).
- Year-1 federal forms:Pro-forma Form 1120 + Form 5472. That's it for an LLC with no US-source income and no US trade or business.
If you have US-based employees, a US office, or US-source income from US clients for US-performed services, that's a different scenario — see our USTB risk guide.
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