Non-US Founders

US LLC for Non-Residents in 2026: States, EIN, Banking and the New Rules

Updated September 2026.

You do not need to be a US citizen, hold a visa, or set foot in the country to own a US LLC. What you do need is a realistic view of four things: which state fits, how to get an EIN without an SSN, what banks actually require, and the federal filing that catches non-resident owners off guard.

Step 1: Choose a state

Residents usually form where they live. Without a US home state, the decision shifts toward cost, privacy and how familiar the state is to banks and payment providers. Three come up most often:

Nevada is often marketed to non-residents but carries materially higher initial and annual costs than the three above. And if the business will have real physical presence somewhere specific, staff, inventory, an office, that state's rules are likely to apply regardless of where you file, which is a question worth putting to a professional before choosing.

Step 2: Get an EIN without an SSN

The EIN is the company's federal tax ID, needed for banking and tax filings. The IRS online application requires an SSN or ITIN. Without one, the path is:

1. Complete Form SS-4. Where the form asks for the responsible party's SSN, ITIN or EIN, applicants without one generally write "Foreign".
2. Submit by fax or mail to the IRS unit that handles international applicants. International applicants may also apply by phone. Current instructions and numbers are on the IRS Form SS-4 page.
3. The EIN itself is issued at no charge. Processing times vary and have swung widely in recent years, so treat any specific turnaround you read as an estimate, including ours.

You do not need an ITIN in order to obtain an EIN or to own the LLC. Whether you eventually need one is a separate question that depends on your own filing obligations.

Step 3: Banking

Several US fintech providers open business accounts for non-resident owners of US companies, and this is how most location-independent founders bank today. What we will not do is promise you approval: each provider maintains its own eligibility criteria, excluded-country lists and documentation requirements, and these change. Check the provider's current policy for your country of residence before you form the company, because that is the step that is hard to undo. Traditional branch banks generally still expect an in-person visit.

Step 4: Form 5472, the filing that catches people out

A US LLC wholly owned by one non-US person is a foreign-owned disregarded entity, and for this purpose it is treated as a corporation required to file Form 5472 together with a pro forma Form 1120.

The obligation is triggered by having a reportable transaction with a related party during the tax year, not by earning revenue. Reportable transactions are defined broadly and include money moving between you and the company, such as capital contributions and distributions, which is why an LLC with no customers and no sales can still owe the filing. The IRS instructions set out the categories, the related-party definitions and the exceptions in detail.

Penalties for failing to file are substantial and apply per form, per year. Because the definitions do real work here, this is the one item on the list where we would push you to get a cross-border tax professional to confirm your position rather than rely on a general guide.

Will I owe US tax?

It depends primarily on whether your income is effectively connected with a US trade or business, which turns on facts like where the work is performed and whether you have people or property in the US, rather than on where your customers happen to live. Tax treaties between the US and your country can change the answer. Anyone giving you a confident yes or no without knowing your facts is guessing.

A realistic checklist

1. Confirm your bank or payment provider serves your country of residence
2. Choose the state and appoint a registered agent there
3. File the formation documents
4. Apply for the EIN on Form SS-4 by fax, mail or phone
5. Open the business account
6. Calendar the state's ongoing filing, if it has one
7. Establish your Form 5472 position with a professional, before year end

Frequently asked questions

Can I open a US LLC without living in the US?

Yes. There is no citizenship or residency requirement to own a US LLC. You do need a registered agent with a physical address in your formation state. Most of the process can be completed remotely, though individual banks and providers set their own requirements.

Do non-residents need an SSN or ITIN to get an EIN?

No. The IRS online EIN application requires an SSN or ITIN, but applicants without one can apply on Form SS-4 by fax or mail, and international applicants may also apply by phone. Processing times vary considerably, so start early rather than assuming a fixed turnaround.

Does a foreign-owned US LLC file the BOI report in 2026?

Under FinCEN's March 2025 interim final rule, entities created in the United States, including those with foreign owners, are exempt from reporting beneficial ownership information to FinCEN. Foreign-formed entities registered to do business in a US state can still have obligations. It remains an interim rule, so confirm FinCEN's current position before relying on it.

What is Form 5472 and does my LLC have to file it?

A foreign-owned US disregarded entity is treated as a corporation for this purpose and must file Form 5472 with a pro forma Form 1120 for any tax year in which it had a reportable transaction with a related party. Reportable transactions are defined broadly and include items such as contributions and distributions between the owner and the LLC, so an LLC with no sales can still have a filing obligation. The instructions set out the categories and the exceptions, and the penalties for failing to file are substantial. Have a cross-border tax professional confirm your position rather than assuming no revenue means no filing.

Updated September 2026. Regulations, IRS processing and provider policies change; confirm current rules before acting. General information only, not legal or tax advice.