Short answer: yes. A non-US resident can own a US LLC. The IRS notes that most states do not restrict LLC ownership, and the state asks for a registered agent at an in-state street address, not for the owner’s citizenship. The two parts that work differently for you are the EIN, which you cannot get through the IRS online tool without an SSN or ITIN, and the tax filings a foreign-owned LLC owes each year.
Last checked against IRS, FinCEN and state sources: October 30, 2026.
Who can form a US LLC
Anyone, as far as the owner’s nationality goes. The IRS puts it this way on its LLC page: “Most states do not restrict ownership, so members may include individuals, corporations, other LLCs and foreign entities.” There is also no maximum number of members.
The states say the same thing from their side. Delaware’s Division of Corporations answers the question “Do I have to live in Delaware to have a Delaware entity?” with a plain “No,” followed by the one condition that applies to everyone: the entity must keep a registered agent in the state. Residency, citizenship and visa status are not on the filing.
No citizenship test
The IRS says members may include individuals and foreign entities. State filings ask who the organizer and agent are, not where the owner holds a passport.
No US address for the owner
Delaware’s answer to “Do I have to live in Delaware?” is no. The address the state insists on belongs to the registered agent, not to you.
No SSN to form
The SSN question only comes up at the EIN step. The IRS instructions tell a responsible party with no SSN or ITIN to write “foreign” on Form SS-4, line 7b.
What you need to form and run it
Formation itself is light on paperwork. The state wants a company name that passes its name rules, a registered agent with an in-state street address, and an organizer to sign the articles. Here is what each stage asks for and who asks.
| Stage | What is asked for | Who asks |
|---|---|---|
| State filing | Company name, registered agent name and in-state street address, organizer’s name and signature. Our order form has a country field for your own address. | The state’s business filing office |
| EIN (Form SS-4) | Legal name, mailing address, the responsible party’s name, and on line 7b the word “foreign” if that person has no SSN or ITIN and cannot get one. The responsible party must be an individual, not another company. | IRS |
| ITIN (Form W-7), only if you have a federal tax purpose | Proof of foreign status and identity. The IRS says a passport is the only stand-alone document that proves both. | IRS |
| Bank account | Identification of the natural persons behind the company. FinCEN’s customer due diligence rule requires banks to “identify and verify the identity of any individual who owns 25 percent or more of a legal entity” and “an individual who controls the legal entity.” Each bank chooses its own documents and process on top of that. | The bank, under FinCEN’s customer due diligence rule |
You do not need an ITIN to get an EIN. The ITIN is a personal tax number for people who have a US federal tax purpose and are not eligible for an SSN. Whether you need one depends on your own filings, which is a question for a tax professional, not for the formation step.
Registered agent: required, and we provide it
Every state and DC requires an LLC to keep a registered agent at an in-state street address, staffed in business hours. Delaware’s wording is typical: “Delaware law requires that every business entity have and maintain a Registered Agent in the State of Delaware,” and “the registered agent must have a physical street address in Delaware.” A company may act as its own agent only if it is physically located in the state, which a non-resident owner is not. Our registered agent requirements by state page lists each state’s rule and official portal.
When you form with us, the registered agent is $74.25 per year in every state, provided through our partner Registered Agents Inc, the agent of record. The price is the same every year, year one is paid once at checkout, and nothing is set to auto-renew on your card. Legal notices served on the agent are scanned to you.
Getting an EIN without an SSN
The EIN is the company’s federal tax ID. The IRS issues it for free, and for a US resident the online tool takes minutes. The catch for you is in the Form SS-4 instructions: “If you have NO legal residence, principal place of business, or principal office or agency in the United States or U.S. territories, you can’t use the online application to obtain an EIN.” Three routes remain, all from the same instructions:
- Phone. International applicants may call 267-941-1099, which the IRS notes is not a toll-free number, 6:00 a.m. to 11:00 p.m. Eastern time, Monday through Friday. The agent assigns the EIN during the call.
- Fax. From outside the United States, fax the signed form to 304-707-9471. The IRS says you generally get the number within 4 business days.
- Mail. Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. The IRS says this takes approximately 4 weeks.
On line 7b, the IRS instruction is: “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,” and outside government entities it must be a natural person. Our guide to getting an EIN without an SSN walks the form line by line.
Done for you
EIN Acquisition without SSN: $165
We prepare and file Form SS-4 with the IRS for a company whose responsible party has no SSN or ITIN. If you are forming the LLC with us, the same EIN is a +$165 add-on on the formation order, or +$130 inside the Day-One Bundle.
What to expect after formation
Banking
Opening the account is between you and the bank, and each bank sets its own documents and process. What they all share is a federal floor: FinCEN’s customer due diligence rule requires covered banks to “identify and verify the identity of the natural persons (known as beneficial owners) of legal entity customers,” meaning “any individual who owns 25 percent or more of a legal entity” and “an individual who controls the legal entity.” Expect to prove who you are and that you own or run the LLC; which documents, and whether the bank will open an account for a non-resident at all, is the bank’s call. We do not open bank accounts on your behalf, and this page does not recommend a bank.
US federal taxes
How the IRS treats the LLC depends on how many owners it has. The IRS says an LLC with one member is “treated as an entity disregarded as separate from its owner” for income tax, and “a domestic LLC with at least two members is classified as a partnership,” unless it files Form 8832 to be taxed as a corporation. From there, the filings that apply to foreign owners are:
- One foreign owner (disregarded entity). The IRS treats a foreign-owned US disregarded entity as a corporation for the reporting rules in section 6038A, so it must file a pro forma Form 1120 with Form 5472 attached each year. The Form 5472 instructions state: “A penalty of $25,000 will be assessed on any reporting corporation that fails to file Form 5472” when due. This filing needs the company’s EIN.
- Two or more owners (partnership). A partnership “that has income effectively connected with a U.S. trade or business” “must pay a withholding tax on the effectively connected taxable income (ECTI) that is allocable to its foreign partners” under section 1446, reported on Forms 8804 and 8805 and paid with Form 8813.
- You personally. A nonresident alien who is “engaged or considered to be engaged in a trade or business in the United States during the year” files Form 1040-NR. Income effectively connected with a US trade or business is taxed at graduated rates; FDAP income (dividends, interest, rents and similar) is taxed at a flat 30 percent or a lower treaty rate. That return is where an ITIN comes in.
Whether your LLC is engaged in a US trade or business, and what a tax treaty does for you, depends on facts we cannot see from a formation order. Get a US tax professional involved before the first year ends. We prepare documents; we do not give tax advice.
Beneficial ownership reporting (FinCEN)
FinCEN’s beneficial ownership information page says its March 21, 2025 interim final rule exempted entities previously known as domestic reporting companies, which is what a US-formed LLC is, from BOI reporting, and that US persons are not required to report as beneficial owners of them. The page notes a final rule dated August 11, 2026 made those exemptions permanent. Companies formed under foreign law and registered to do business in the US still report. Check the FinCEN page itself before relying on this, since the rule changed more than once in 2025.
State upkeep
Most states require an annual or biennial report and fee to keep the LLC in good standing, and the registered agent must be kept current. Our annual report deadlines by state table shows each state’s due date and fee, and the deadline calculator sends free reminders.
Common Questions
Can a non-US citizen own a US LLC?
Yes. The IRS says most states do not restrict LLC ownership, so members may include individuals, corporations, other LLCs and foreign entities. Delaware’s Division of Corporations answers “Do I have to live in Delaware to have a Delaware entity?” with no, as long as the entity keeps a registered agent in the state.
Do I need a Social Security number or ITIN to form an LLC?
No. The state filing does not ask for one. The SSN or ITIN matters only for the IRS online EIN tool. Without one, the IRS instructions say to file Form SS-4 by fax or mail, or by phone if you have no US residence or place of business, and to write “foreign” on line 7b.
Do I need a US address?
The LLC needs one: the registered agent’s street address in the state of formation. You personally do not. Delaware, for example, says the registered agent must have a physical street address in Delaware and be present there in business hours, which is why non-resident owners use a commercial agent. Ours is $74.25 a year through Registered Agents Inc.
How long does the EIN take from outside the US?
The IRS gives three timelines in the Form SS-4 instructions. By phone on the international line (267-941-1099, not toll-free, 6 a.m. to 11 p.m. Eastern, Monday to Friday) the EIN is assigned during the call. By fax it is generally within 4 business days. By mail it is approximately 4 weeks.
Does a foreign-owned LLC have to file US taxes if it made no money?
A single-member LLC owned by a foreign person is treated as a corporation for the section 6038A reporting rules, so the IRS requires a pro forma Form 1120 with Form 5472 attached each year, and the instructions set a $25,000 penalty for not filing. Whether income tax is owed is a separate question for a tax professional.
Does my US LLC have to report its owners to FinCEN?
According to FinCEN’s BOI page, its March 21, 2025 interim final rule exempted entities previously known as domestic reporting companies, which includes a US-formed LLC, and a final rule dated August 11, 2026 made the exemption permanent. Companies formed under foreign law that register to do business in the US still report. Confirm on fincen.gov/boi before relying on it.
Sources
- IRS, Limited Liability Company (LLC) (ownership not restricted; default classification; Form 8832)
- IRS, Instructions for Form SS-4 (online tool excluded without a US residence or place of business; international phone, fax and mail routes; line 7b; responsible party)
- IRS, Employer ID Numbers (EIN is free; one EIN per day)
- IRS, Individual Taxpayer Identification Number and ITIN supporting documents (who needs an ITIN; passport is the only stand-alone document)
- IRS, Instructions for Form 5472 (foreign-owned US disregarded entity; pro forma Form 1120; $25,000 penalty)
- IRS, Partnership withholding (section 1446; Forms 8804, 8805, 8813)
- IRS, Taxation of nonresident aliens (Form 1040-NR; effectively connected and FDAP income)
- FinCEN, Beneficial Ownership Information (March 21, 2025 interim final rule; domestic reporting companies exempt)
- FinCEN, Customer Due Diligence (CDD) Final Rule (what banks must verify when an LLC opens an account)
- Delaware Division of Corporations, FAQs and How to Form a New Business Entity (no residency requirement; registered agent with a physical Delaware street address)
This page is general information, not legal, tax or financial advice. Vermilion Vitez prepares and files documents and refers clients to licensed professionals for advice on their situation.