How to start a US LLC as a non-resident

Founders outside the US form a US LLC in four steps: form it with a registered agent, get an EIN from the IRS, open a business account, then check each year whether Form 5472 applies. In Wyoming, the first year through a formation service adds up to $139 (EIN not included) to $397 (EIN included) with the state’s $100 fee (prices below, checked Nov 13, 2026).

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A doola partner · A Northwest Registered Agent affiliate

By Thibault Chassagnol, founder of 5472Direct

Published November 13, 2026

5472Direct prepares Form 5472 for LLCs that already exist. Here is where we point founders before that.

I formed my own LLC with doola when I didn’t know how any of it worked, and their step-by-step process, with updates by email and on my dashboard at each stage, made it easy to follow.

What are the steps?

Form the LLC in one state and name a registered agent there.
Get the EIN, the LLC’s IRS number. You don’t need a Social Security number or ITIN, and the IRS charges nothing for it (how, below).
Open a business account.
Each year, starting with the year you form the LLC: Form 5472, if the IRS rules apply to it (last section).

Which state do non-resident founders pick?

Of the 120 Form 5472 filings we prepared for tax year 2025, 65 were for Wyoming LLCs, 29 for Delaware, 12 for New Mexico and 14 for other states. That is what our customers chose, not advice on which state to choose. The state sets the fees in the next section. More on each: Wyoming, Delaware, New Mexico.

What does forming one cost?

doola: What the price coversFormation, EIN, registered agent, a business address, operating agreement; Price (checked Nov 13, 2026)Starter plan: $297 a year + state fees; LinkStart with doola (affiliate link). Code 5472DIRECT10 takes 10% off your first purchase.
Northwest Registered Agent: What the price coversFormation, a business address and a year of registered agent service; Price (checked Nov 13, 2026)$39 + state fees. Registered agent after that: $125 a year. EIN without an SSN: $200; LinkStart with Northwest (affiliate link)

Formation services and what they charge
Service	What the price covers	Price (checked Nov 13, 2026)	Link
doola	Formation, EIN, registered agent, a business address, operating agreement	Starter plan: $297 a year + state fees	Start with doola (affiliate link). Code 5472DIRECT10 takes 10% off your first purchase.
Northwest Registered Agent	Formation, a business address and a year of registered agent service	$39 + state fees. Registered agent after that: $125 a year. EIN without an SSN: $200	Start with Northwest (affiliate link)

doola’s Starter plan includes the EIN. Northwest costs less if you apply for the EIN yourself, which is free, or pay Northwest $200 to do it.

The state charges its own fees on top:

Wyoming: $100 to form the LLC, then an annual report of at least $60 a year (Wyoming Secretary of State fee schedule, effective July 1, 2026).
Delaware: $110 to form the LLC (fee schedule), then a $400 tax every year, due June 1 (Delaware Division of Corporations).

So in Wyoming, year one adds up to $397 with doola ($297 + $100), EIN included, or $139 with Northwest ($39 + $100), plus $200 if Northwest gets the EIN for you. From year two it is $357 a year with doola ($297 + the state’s $60 report) or $185 with Northwest ($125 + $60). Wyoming adds a 2.4% card fee when a filing is paid online (Wyoming Secretary of State).

How do you get an EIN without a Social Security number?

The IRS charges nothing for an EIN. Its online application needs the responsible party’s SSN or ITIN and a principal place of business in the U.S.; if you can’t use it, the IRS says to apply by phone, fax or mail (IRS). Its Form SS-4 instructions (Rev. December 2025) say:

Line 7b. “Enter ‘foreign’ or N/A on line 7b if the responsible party doesn’t have and is ineligible to obtain an SSN or ITIN.” The responsible party is “the person who ultimately owns or controls the entity”.
By fax. “You can receive your EIN by fax generally within 4 business days.”
By mail. “You will receive your EIN in the mail in approximately 4 weeks.”
By phone. “Only international applicants can receive an EIN by telephone.”

Both services above can apply for you: doola’s Starter plan includes it, and Northwest charges $200.

Where do you open the bank account?

None of these is a bank: each works with partner banks, so read how it holds your money.

Mercury: Good forA US business account in USD; Fee (checked Nov 13, 2026)$0 a month on its base plan; Check before you applyIts list of countries it can’t support, and the address of your principal place of business: Mercury says it “may not be a registered agent, P.O. box, or UPS box address” (Mercury FAQ)
Wise Business: Good forReceiving and converting money in many currencies; Fee (checked Nov 13, 2026)31 USD once, for account details in 22 currencies; Check before you applyFees on the currencies you use
Airwallex: Good forA multi-currency account for LLCs paid in more than one currency; Fee (checked Nov 13, 2026)$0 a month on the Explore plan; Check before you applyWhether your country and business type are supported
Relay: Good forA US business account with up to 20 checking accounts; Fee (checked Nov 13, 2026)$0 a month on its Starter plan; Check before you applyWhether it accepts owners from your country

Business accounts founders open
Service	Good for	Fee (checked Nov 13, 2026)	Check before you apply
Mercury	A US business account in USD	$0 a month on its base plan	Its list of countries it can’t support, and the address of your principal place of business: Mercury says it “may not be a registered agent, P.O. box, or UPS box address” (Mercury FAQ)
Wise Business	Receiving and converting money in many currencies	31 USD once, for account details in 22 currencies	Fees on the currencies you use
Airwallex	A multi-currency account for LLCs paid in more than one currency	$0 a month on the Explore plan	Whether your country and business type are supported
Relay	A US business account with up to 20 checking accounts	$0 a month on its Starter plan	Whether it accepts owners from your country

Banks and services say no sometimes. Apply to two. Have your papers ready: Mercury, for one, asks for “your company’s official formation documents, your IRS-issued EIN document, and a government ID (e.g., a passport …)” (Mercury FAQ, read Nov 13, 2026).

What do you file with the IRS each year?

The IRS says it in the instructions for Form 5472 (Rev. December 2024). I quote them here:

Who. A foreign-owned U.S. disregarded entity (DE) is “a domestic DE that is wholly owned by a foreign person”.
What. Such an entity is “required to file a pro forma Form 1120 … with Form 5472 attached”, and “generally, a reporting corporation must file Form 5472 if it had a reportable transaction with a foreign or domestic related party”.
What counts. For a foreign-owned DE, the transactions to report “include amounts paid or received in connection with the formation, dissolution, acquisition, and disposition of the entity, including contributions to, and distributions from, the entity”.
When. The Form 1120 instructions say a corporation “generally” files “by the 15th day of the 4th month after the end of its tax year” (April 15 for a calendar year). The Form 7004 instructions say “the automatic extension period for time to file is generally 6 months”.
If it is late. “A penalty of $25,000 will be assessed on any reporting corporation that fails to file Form 5472 when due and in the manner prescribed.”

More: the penalties and what counts in a first year.

If your case is simple, 5472Direct prepares Form 5472 and the pro forma 1120 from your answers, and I check every packet by hand. It’s $199 with the IRS fax, or $149 if you send it yourself. If your case isn’t simple, the free check tells you before you pay.

Check eligibility — free