Start with the state
Review the official formation fee and registered-agent requirements in the state guides. The lowest filing fee is not always the lowest ongoing cost, and forming in one state may not remove obligations in another where the business operates.
Then plan the EIN
The IRS says to form the legal entity before applying for an Employer Identification Number (EIN). International applicants with a principal place of business outside the United States can use Form SS-4 by fax or mail or apply by phone. The IRS online route has separate eligibility conditions; do not assume it applies to you. Check the IRS instructions ↗
Budget beyond formation
Registered-agent service, recurring state filings, taxes and possible foreign-registration rules vary by state and business activity. Ask a qualified U.S. tax or legal professional about your situation, particularly if you live outside the U.S.
Frequently asked questions
Can I form a U.S. LLC if I live abroad?
State formation instructions generally do not require every owner to live in the United States, but you need a qualified registered agent and must check state, tax and activity requirements for your case.
How does a non-U.S. founder apply for an EIN?
For applicants whose principal place of business is outside the United States, the IRS lists Form SS-4 routes by phone, fax or mail; its online service has separate eligibility conditions.
Does a U.S. LLC and EIN guarantee a U.S. business bank account?
No. Banks set their own eligibility, country, address, identity and business-document rules. Check the chosen bank before relying on approval.
Does a foreign-owned single-member LLC have to file even without sales?
It can. A wholly foreign-owned U.S. disregarded entity with reportable related-party transactions may need Form 5472 with a pro forma Form 1120; ownership and transactions decide.
Which state should a founder living abroad choose?
There is no universal winner. Compare where the business actually operates, possible foreign qualification, filing and annual costs, qualified agents and the founder’s legal and tax situation.
Will a Wyoming or Delaware LLC remove tax where I actually operate?
Not automatically. Operating-state registration and tax duties may still apply even if the LLC was formed in a different state.
For the next decisions, read our non-U.S. founder banking guide and post-formation checklist for founders abroad.
This overview is general information, not individualized legal, tax or immigration advice. We do not process LLC or EIN applications.
Compare nearby state requirements
Looking for the federal BOI report? See FinCEN's final BOI rule, effective August 14, 2026.