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, common formation states include Wyoming, Delaware, New Mexico, and Florida, but the right choice depends on where the business actually operates. Delaware's current LLC annual tax is $400; California can impose an $800 annual tax when the LLC is organized, registered, or doing business 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 generally Form 5472 attached to a pro forma Form 1120, due by April 15 (or October 15 with extension). Multi-member LLCs generally follow Form 1065 partnership rules, subject to the no-income/no-deductible-expenditure exception and other facts. The IRS penalty for a missed Form 5472 is $25,000. Supported guided filers prepare self-help packages that you review and submit yourself, and the multi-member Form 1065 wizard checks your exact facts before any payment.
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.