Information & tools, not advice. ForeignLLCTax.com is not a CPA firm, law firm, or enrolled agent. We provide educational information and document-preparation tools you review and submit yourself. Have a CPA, enrolled agent, or attorney verify your specific facts before relying on anything here.
Start a U.S. LLC as a Foreign Founder
The complete 2026 journey: decide, pick a state, form the LLC, get the EIN, open a U.S. bank account, set up mail, and file your first IRS return. Every step links to the right tool, guide, or partner.
Decide if you actually need a U.S. LLC
Forming a U.S. LLC isn't free, and it isn't right for every foreign founder. The annual recurring cost (registered agent + state fees + IRS filings) typically runs $300–$1,000+ depending on state. Use our free quiz to see if a U.S. LLC fits your situation, or read the comparison guide.
Pick the right state — Wyoming, Delaware, New Mexico, Florida, or other
For foreign founders, the most common picks are Wyoming (cheapest, simplest), Delaware (premium reputation, $300/yr), New Mexico (fully online, low cost), and Florida (volume-friendly, May 1 deadline). California adds an $800/yr franchise tax — usually skipped unless you have nexus there.
Form the LLC
You can file Articles of Organization yourself with the state, or use a formation service. Two formation services we partner with: Firstbase (white-glove, includes registered agent + EIN assist) and doola (formation + bookkeeping + compliance bundles). Either path lands you with a legally formed LLC and a registered agent in the state of formation.
Get the EIN
Once your LLC exists, you need an EIN to open a bank account and file taxes. Foreign founders without an SSN or ITIN cannot use the IRS online tool — you file Form SS-4 by fax or paper, or call the IRS international line at 267-941-1099. We have a guided wizard that prepares the SS-4 for you to sign and submit (you submit it yourself — we don't sign IRS forms on your behalf).
Open a U.S. business bank account
Once you have the EIN, you can open a U.S. business bank account. Mercury, Relay, and Wise Business are the most common picks for foreign founders. None require U.S. residence or in-person presence. Some support Stripe payouts directly. We do not open accounts for you — you apply directly with the bank.
Set up a virtual mailbox + U.S. phone
Reliable U.S. mail handling matters because the IRS sends time-sensitive notices that start 30- or 90-day clocks. A virtual mailbox (iPostal1, AnyTimeMailbox) plus a U.S. phone number (Google Voice, Openphone) gives you a working U.S. business presence without renting space. You can also use Form 8822-B to update your address with the IRS later.
File your first U.S. tax return
If you formed a single-member LLC and you're a non-U.S. person, your annual obligation is Form 5472 attached to a pro forma Form 1120, due by April 15 (or October 15 with extension). Multi-member LLCs file Form 1065. The IRS penalty for a missed Form 5472 is $25,000. Our guided filer prepares the package — you review and submit it yourself, ideally with a CPA review.
Country-specific tax guides
How U.S. LLC ownership interacts with your home country's tax system. Each guide covers home-country reporting, treaty rates, and common founder traps.
What we do NOT do
- We do not act as your CPA, attorney, or enrolled agent
- We do not sign IRS forms or communicate with the IRS on your behalf
- We do not provide individualized tax, legal, or financial advice
- We do not open bank accounts, file with state agencies, or process payments for the user
- For complex situations (audits, IRS notices, multi-year catch-up, estate planning, M&A), we refer to enrolled agents and tax attorneys
Disclaimer: All content on ForeignLLCTax.com is created for general educational and informational purposes only. It does not constitute tax, legal, or accounting advice. Every tax situation is different — for advice specific to your circumstances, consult a licensed CPA, Enrolled Agent, or tax attorney. By using this website, purchasing a subscription, or accessing any tools or services, you acknowledge that no client-professional relationship is established between you and ForeignLLCTax.com or its operators. This website is not affiliated with the IRS. Some links to third-party services are partner or affiliate links; ForeignLLCTax.com may receive a commission if you sign up through them.