In short
A single-member LLC owned from abroad pays no US federal income tax itself, but files Form 5472 every year. A C-Corp pays 21% federal tax on profit, plus state tax where it applies.
Facts checked November 2026
United States company formation
Your LLC or C-Corp in Wyoming, Delaware, Florida, New Mexico or Texas, with an EIN and a registered agent. No SSN, no visit.
LLC or C-Corpfrom $299 one-time
- 3–7 business days (EIN 2–4 weeks)
- No US residency needed
- EIN included
At a glance
- Company types
- LLC from $299 · C-Corp from $399
- Owners
- One or more members. No US citizenship, residency or SSN needed.
- Registered agent
- Required in the state of formation. Included for year one.
- States
- Wyoming, Delaware, Florida, New Mexico or Texas. The state filing fee is charged at cost.
- EIN (tax ID)
- The IRS issues EINs to international applicants by phone, fax or mail. We apply for you.
- Every year
- A state report or tax, a federal return by 15 April and the registered agent renewal.
- Timeline
- 3–7 business days (EIN 2–4 weeks)
Taxes, explained simply
Your company pays
-
21%
Federal corporate tax
Applies to a C-Corp’s profit. Most states add their own corporate tax, generally 1–10%. A few have none.
-
Pass-through
LLC income tax
A single-member LLC is disregarded for income tax: the LLC pays none, its profit counts as the owner’s.
-
2.9–7.25%
State sales tax
No federal VAT. 45 states and DC set their own rate, plus local taxes. You usually collect once sales into a state pass its threshold, often $100,000.
You personally
-
ECI
Non-resident LLC owner
You pay US federal tax only on income effectively connected with a US trade or business. Whether you have one depends on what you do in the US.
-
30%
Dividends paid abroad
A C-Corp withholds 30% when it pays dividends to a foreign owner. A tax treaty can lower it.
-
$25,000
Missed Form 5472
A foreign-owned single-member LLC files Form 5472 with a pro forma 1120 every year, even with no income. A missed form costs $25,000.
State fees and yearly state costs
| State | Filing fee, at cost | Yearly state cost | Due |
|---|---|---|---|
| Wyoming | LLC $100 · C-Corp $100 | Annual report license tax, from $60 | First day of the anniversary month |
| Delaware | LLC $110 · C-Corp $109 | LLC: $400 tax. C-Corp: franchise tax from $175 plus a $50 report fee | LLC 1 June · C-Corp 1 March |
| Texas | LLC $300 · C-Corp $300 | No franchise tax up to $2.65m revenue, then 0.375% or 0.75%. A report is still filed | 15 May |
| Florida | LLC $125 · C-Corp $70 | Set by the state; we confirm it when you order | Yearly |
| New Mexico | LLC $50 · C-Corp $100 | Set by the state; we confirm it when you order | Yearly |
Late Delaware tax costs $200 plus 1.5% a month. Texas figures are for the 2026 and 2027 reports.
Forming a US company doesn’t change where you live for tax. Your home country may tax the LLC’s profit as your own income, so check its rules too.
How it works
-
Pick state and entity
LLC or C-Corp in Wyoming, Delaware, Florida, New Mexico or Texas.
You get: Formation documents
-
File with the state
We file with the Secretary of State and act as your registered agent.
You get: Registered company
-
Get your EIN
We file Form SS-4 with the IRS for you. No SSN needed.
You get: CP 575 letter
-
Open bank and Stripe
We prepare your file. The bank and Stripe make the final call.
You get: Bank-ready file
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Stay compliant
State annual report where required, Form 5472 for foreign owners.
You get: Deadline reminders
What’s included
Fixed one-time prices. Government fees are shown before you pay.
Explorer
$299one-time
US LLC, plus state fee
- State filing and formation documents
- EIN (tax ID), no SSN needed
- Year-one registered agent
- Operating agreement or bylaws
- Compliance reminders
- Email support
Go
$599one-time
US LLC, plus state fee
Everything in Explorer, plus:
- US business address with 12 months of mail scanning
- Bank and Stripe account help
- WhatsApp support
Pro
$1,499one-time
US LLC, plus state fee
Everything in Go, plus:
- First-year federal tax return (Form 5472, plus 1120)
- Bookkeeping setup
- Priority support, same-day replies
Then $299 a year from month 13.
Not included: State annual report fees after year one.
What you’ll need
- Passport photo page for every owner
- Proof of address for every owner
- Two company name choices. We add LLC or Inc.
- What the company will do, in plain words
- Each owner’s share and role
Banking
- Go includes bank and Stripe account help. We prepare your file; the bank and Stripe make the final call.
- Your EIN is what banks and Stripe ask for first, and it’s in every package.
- On Explorer, add bank account help for $199.
Approval is always the bank’s or provider’s decision.
After formation: what’s due
| When | What |
|---|---|
| 1 March | Delaware C-Corp: franchise tax and annual report |
| 15 April | Federal return: Form 5472 with a pro forma 1120 (LLC) or Form 1120 (C-Corp). Form 7004 extends it |
| 15 May | Texas franchise tax report, even below the no-tax threshold |
| 1 June | Delaware LLC: $400 annual tax |
| Anniversary month | Wyoming annual report and license tax |
| Every year | Registered agent renewal, in our annual plan from month 13 |
United States company formation FAQs
Can I form a US LLC without living in the US?
Yes. You don’t need US citizenship, residency or an SSN. Every state requires a registered agent there, which we include for year one.
Do I need an SSN or ITIN to get an EIN?
No. The IRS issues EINs to international applicants by phone, fax or mail. The EIN is in every package; an ITIN is a separate $349 add-on.
LLC or C-Corp?
An LLC is simpler and pass-through, the best fit for most founders. A C-Corp suits raising venture capital, usually in Delaware, and pays 21% federal tax on profit.
Does a foreign-owned LLC pay US tax?
A single-member LLC is disregarded, so its owner is taxed, and only on income effectively connected with a US trade or business. It still files Form 5472 every year; a missed form costs $25,000.
Which state should I choose?
Wyoming for low running costs, with a license tax from $60 a year. Delaware if investors expect it, with a $400 yearly LLC tax. Florida or Texas if you have customers or staff there.
Do I have to collect sales tax?
There is no federal sales tax. Each state sets its own and may require you to collect once your sales into it pass its threshold, often $100,000.
Do I need to file a BOI report?
No. US-formed companies are exempt from FinCEN’s beneficial ownership reporting since the March 2025 interim rule, made final effective 14 August 2026.
How long does it take?
3–7 business days for the state filing. The EIN usually follows in 2–4 weeks.
What does it cost after year one?
Our annual plan is $299 for an LLC or $399 for a C-Corp from month 13, plus the state’s own yearly fee or tax.
Sources (14)
Rates and fees from official and Big Four sources, with the date each was last reviewed.
- PwC Worldwide Tax Summaries: US corporate income tax 4 Sep 2026
- PwC: US withholding taxes 4 Sep 2026
- PwC: US other taxes (sales tax) 4 Sep 2026
- IRS: Limited liability company Live page
- IRS: Effectively connected income Live page
- IRS: Form 5472 instructions Rev. Dec 2024
- IRS: International information reporting penalties Live page
- IRS: Form SS-4 instructions Rev. Dec 2025
- IRS: Form 1120 instructions Current
- FinCEN: Beneficial ownership information 11 Aug 2026
- Wyoming Secretary of State: business fees Current
- Delaware Division of Corporations: LLC annual tax Live page
- Delaware Division of Corporations: franchise tax Live page
- Texas Comptroller: franchise tax 2026 report year
General information, not legal or tax advice. Rates and fees change, and your own situation decides what applies. We are not a law firm; where a lawyer or licensed agent is needed, a local partner handles it.
