The full playbook for founders who are not US citizens or residents: forming and owning a US LLC with no US status, getting an EIN with no SSN, when an ITIN is actually needed and when it is not, opening a US bank account on passport KYC, where BOI reporting stands for a foreign-owned LLC, the US tax forms a foreign single-member LLC must file, and which state fits.
The short answer: A non-US resident can form and own a US LLC with no citizenship, residency, visa, or SSN. The IRS issues the EIN using an ITIN or a foreign tax ID as the responsible party, US banks like Mercury and Relay open accounts on passport-based KYC, and a domestic US-formed LLC currently owes no BOI report. Wyoming at $397 all-in is the default for banking; Delaware if you plan to raise US venture capital.
Yes. No US citizenship, residency, green card, visa, or physical visit is required to form or own a US LLC. Every US state lets a foreign person be the sole member, and the four anonymous states (Wyoming, New Mexico, Delaware, Nevada) keep that member off the public registry the same way they do for US owners.
What a non-resident cannot skip is identification to the parties that require it privately. The IRS identifies you on the entity's tax filings, and the bank identifies you under its own Know Your Customer rules. Neither of those identities is published. The public state record still shows only the registered agent, so the anonymity a US founder gets applies to a foreign founder in exactly the same way.
| Requirement | Needed to form? | Notes |
|---|---|---|
| US citizenship or residency | No | Any foreign person can be the sole member |
| SSN | No | The EIN is issued without one - see below |
| US visit or address | No | The registered agent provides the state address |
| US phone or SSN for banking | No | Mercury and Relay onboard on passport KYC |
Source: state LLC statutes on member eligibility and IRS EIN issuance rules, verified August 2026.
A non-resident with no SSN cannot use the IRS online EIN tool, so you file Form SS-4 by fax or mail. On line 7b you enter your ITIN or foreign tax identification number as the responsible party, and if you have neither you write "Foreign" in that field. The fax route typically returns the EIN in about two to four weeks.
The EIN is the entity's federal tax number. Your LLC needs it to open a US bank account, connect to payment processors, and file its US returns. The responsible party on the SS-4 is the person who controls the LLC, which for a single-member foreign-owned LLC is you. Using "Foreign" in place of a US taxpayer number is expressly permitted by the IRS instructions for the SS-4.
| EIN route | Who can use it | Turnaround |
|---|---|---|
| IRS online tool | Applicants with an SSN or ITIN and a US principal | Immediate |
| Fax SS-4 | Non-residents, ITIN or "Foreign" as responsible party | About 2-4 weeks |
| Mail SS-4 | Non-residents with no fax access | Longer, several weeks |
Source: IRS Form SS-4 and its instructions on foreign responsible parties, verified August 2026.
You do not need an ITIN to form the LLC or to get the EIN - "Foreign" on the SS-4 covers that. You need an ITIN only when you personally must file or be reported on a US individual tax return, such as claiming a treaty benefit, receiving certain US-source income, or being a partner in a multi-member LLC that reports to you. The ITIN is $299.
An ITIN is an Individual Taxpayer Identification Number the IRS issues to people who need a US tax ID but are not eligible for an SSN. It identifies a human, not the company, so it is a personal document. For a single-member disregarded LLC that only files the informational Form 5472 with a pro forma 1120, the entity uses its EIN and you often do not need an ITIN at all.
Fintech business banks built for founders - Mercury and Relay chief among them - onboard non-residents remotely using the LLC's formation documents, the EIN, and your passport. There is no US visit, US address, or SSN requirement. The bank runs its KYC on you privately; nothing about it touches the public record.
Banking is the single biggest reason non-residents choose Wyoming over the cheaper alternatives. A US business account unlocks Stripe, PayPal, and marketplace payouts, and the onboarding checks clear more reliably for a Wyoming LLC than for other states. The account is opened in the LLC's name, so your personal name stays off anything a customer or competitor can see.
| What the bank needs | What it does not need |
|---|---|
| LLC formation documents + EIN | An SSN |
| Your passport for KYC | A US visit or US residential address |
| Proof of business activity | A US phone in most cases |
Source: Mercury and Relay non-resident onboarding requirements, verified August 2026.
Under the FinCEN interim final rule published March 21, 2025 (90 FR 13688), domestic US-formed LLCs owe no Beneficial Ownership Information report - including LLCs owned entirely by non-residents. The reporting obligation now falls only on foreign-formed reporting companies that register to do business in a US state. If you form a Wyoming, New Mexico, Delaware, or Nevada LLC, that entity is domestic and currently files nothing.
This matters for foreign founders because early BOI guidance implied every small entity would report its beneficial owners to FinCEN. The interim rule narrowed that to foreign reporting companies. A US LLC you form from abroad is a domestic entity, not a foreign reporting company, so it sits outside the current requirement.
A foreign-owned single-member US LLC is a disregarded entity that must file Form 5472 attached to a pro forma Form 1120 every year it has a reportable transaction, even though the LLC itself pays no income tax. Whether you owe US income tax turns on whether the business has income effectively connected to a US trade or business. This area is genuinely complex, so use a cross-border CPA.
Two concepts drive the outcome. First, the reporting: since 2017 a foreign-owned single-member LLC treated as disregarded is a "reporting corporation" for Form 5472 purposes and must disclose transactions between the LLC and its foreign owner. Missing that filing carries a $25,000 penalty, which is why it cannot be skipped. Second, the tax itself: a non-resident is generally taxed by the US only on income effectively connected with a US trade or business, or on certain US-source income. Many online non-resident owners with no US personnel or dependent agents conclude they have no effectively connected income, but that determination is fact-specific.
| Item | Applies to | Notes |
|---|---|---|
| Form 5472 + pro forma 1120 | Foreign-owned single-member disregarded LLC | Informational; $25,000 penalty if missed |
| US income tax | Income effectively connected to a US trade or business | Fact-specific; a CPA should assess it |
| Partnership return (Form 1065) | Multi-member LLCs | Withholding may apply to foreign partners |
| State income tax | Depends on state nexus | Wyoming and New Mexico levy none on non-source income |
Source: IRS Form 5472 rules for foreign-owned disregarded entities and the effectively connected income framework, verified August 2026.
Wyoming is the default for non-residents at $397 all-in: the strongest banking acceptance, no state income tax, strong single-member charging-order protection, and a low annual report. Choose New Mexico at $347 only when cost is the priority and you can bank through a platform. Pick Delaware at $407 if you plan to raise US venture capital.
| State | All-in first year | Why a non-resident picks it |
|---|---|---|
| Wyoming | $397 ($297 + $100 state) | Best banking acceptance, 0% state tax - the default |
| New Mexico | $347 ($297 + $50 state) | Cheapest, no annual report, weaker banking |
| Delaware | $407 ($297 + $110 state) | Only for raising US venture capital; + $300/yr franchise |
| Nevada | $722 ($297 + $425 state) | Asset-protection case law; the most expensive |
Source: anonymousllc.co pricing and state fee schedules, verified August 2026.
For a foreign founder running an online or service business, banking access is the deciding factor, and that points to Wyoming. The other three states earn their place only for a specific reason: cost for New Mexico, investor expectations for Delaware, and asset-protection case law for Nevada. Match the state to why you are forming, not to a headline price.
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