Company setupBy TRG Editorial TeamUpdated 30/10/202621 min read

US LLC for Non-Residents (2026): Firstbase vs Doola vs Doing It Yourself

Diagram: owner abroad forms a US LLC which unlocks an EIN, a US bank account, supplier payments and US salesOne US LLC, run from abroadA non-resident owner forms the LLC online; four things follow from it.Owner abroadRiyadh · CasablancaLyon · LondonUS LLCWyoming, Delawareor New MexicoYearly: Form 5472 + state feeEIN from the IRStax number, no SSN neededUS bank accountreceive and send USDPay Chinese suppliersUSD wires or CNY payoutsSell to US customersStripe, Amazon, ShopifyIllustration only. Bank and platform approval is never automatic.
A US LLC for non-residents, run from abroad: what it unlocks for an importer

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Figures last checked: 31/10/2026.

A US LLC for non-residents is one of the simplest ways for an importer in the Gulf, North Africa or Europe to sell to American buyers, open a USD account and pay Chinese suppliers from a US company. You can form it online, without visiting the US and without a Social Security Number.

This guide compares three ways to do it: Firstbase, Doola and doing it yourself. We cover state fees in Wyoming, Delaware and New Mexico, the EIN, the bank account, US tax for a foreign owner, three worked cost examples, and the one filing that can cost you USD 25,000.00 if you forget it: Form 5472.

Short answer: A non-resident can form a US LLC online without a visa or SSN. Expect USD 50.00 to USD 110.00 in state fees, a registered agent, and a free EIN from the IRS. Doola Starter costs USD 297.00 a year; Firstbase adds Form 5472 filing for USD 899.00 a year.

In 30 seconds

  • Cheapest state to keep: New Mexico (USD 50.00 to form, no annual report). Wyoming costs USD 100.00 plus a USD 60.00 minimum each year. Delaware costs USD 110.00 plus USD 400.00 a year.

  • Lowest provider bill: Doola Starter at USD 297.00 a year, or Firstbase Start (USD 399.00 list, with an offer shown at USD 99.00 on 31/10/2026). State fees are extra.

  • The big risk: a foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 every year. Missing it: USD 25,000.00 penalty.

  • US tax: with no real US activity, the LLC's profit is usually not taxed in the US, but your home country may tax it.

  • Good news for 2026: since FinCEN's final rule (effective 14/08/2026), US-formed LLCs no longer file BOI reports.

In this guide: Quick verdict · How to form a US LLC as a non-resident step by s · Wyoming vs Delaware vs New Mexico · Firstbase vs Doola · What documents does a non-resident need to form · How to get an EIN without an SSN (Form SS-4) · Form 5472 penalty · Do non-residents pay tax on a US LLC · Does a foreign-owned LLC need a BOI report in 20 · Can a non-resident LLC open a Mercury bank accou · How much does a US LLC cost a non-resident · By region · Mistakes to avoid (and what to do if it goes wro · US LLC for non-residents · Key takeaways

Quick verdict: Firstbase vs Doola vs DIY for a US LLC

Your situationBest routeWhy
You want the lowest cash cost and can follow IRS instructionsDo it yourselfState fee + a registered agent; you fax the SS-4 and Form 5472 yourself
You want formation, agent and EIN in one yearly billDoola StarterUSD 297.00 per year, agent and EIN included, state fees extra
You want your yearly IRS filing done for youFirstbase + Tax Filing, or Doola Tax and ComplianceUSD 899.00 per year (Firstbase, non-US single-member LLC) vs USD 1,999.00 per year (Doola, federal and state tax filing plus a tax consultation)
You do not sell to the US at allCompare firstA Hong Kong or Dubai company may fit better: see Hong Kong vs Dubai vs US LLC
Scorecard comparing DIY, Doola and Firstbase for a US LLC for non-residentsAt a glance: US LLC for non-residentsEditorial scorecard, 5 dots = best. Based on list prices checked 31/10/2026.DIYDoola StarterFirstbase + TaxLowest year-one cashForm 5472 filed for youState choiceAgent includedEffort for you"Effort for you": more dots = less work for the owner.
Scorecard: DIY vs Doola vs Firstbase at a glance
Decision tree choosing between DIY, Doola and FirstbaseWhich way to form your US LLC?Three questions. Prices are published list prices checked on 31/10/2026.Selling to US buyers or US platforms?Want Form 5472 filed for you yearly?Happy to fax IRS forms yourself?Compare HK or Dubai firsta US LLC may not be neededProvider with tax filingDoola T&C or Firstbase + TaxDo it yourselflowest cost, most of your timeLow-cost providerDoola Starter or Firstbase Startnoyesyesyesnono
Decision tree: DIY, Doola or Firstbase in three questions

Who a US LLC is for, and who it is not for

Good fitPoor fit
You sell to US customers (Amazon.com, Shopify, B2B buyers) and want USD income in a US accountYou only import into your own country; customs and your import licence still need your local company
You want a US company name on invoices for US buyers or marketplacesYou need a company that local banks in your country already know well
You can keep simple records and meet one IRS deadline a yearYou live in a country whose tax office may tax the LLC's profit as yours and you have no adviser
Persona cards showing which US LLC route suits a Dubai seller, Casablanca agent, London founder, Cairo importerWhich route for which importer?Fictional examples to show the logic, not recommendations.Dubai Amazon sellerSells on Amazon.com, one ownerWyoming + Doola StarterFiles Form 5472 with a tax proCasablanca sourcing agentInvoices US clients in USDNew Mexico, DIYLowest yearly cost, own filingsLondon brand founderPlans investors laterDelaware + Firstbase + TaxAsk a UK adviser firstCairo B2B importerImports only into EgyptMaybe no US LLCCompare HK or Dubai first
Persona cards: which US LLC route fits which kind of importer

If the right column sounds like you, read our Hong Kong vs Dubai vs US LLC comparison, how to register a Hong Kong company as a non-resident or Dubai free zone vs mainland before you spend anything. The setup route finder asks five questions and suggests a structure.

How to form a US LLC as a non-resident step by step

The process is the same whether you use a provider or not. A provider only does steps 1 to 4 for you, and sometimes step 5.

  1. Choose the state. You do not need to live there. Most non-residents pick Wyoming, Delaware or New Mexico.

  2. Appoint a registered agent. Wyoming and Delaware both require an agent with a physical street address in the state. It receives legal mail for you.

  3. File the articles of organization online (for example on the Wyoming Secretary of State business portal) and pay the state fee.

  4. Sign an operating agreement, even as the only owner. Banks often ask for it.

  5. Get the EIN from the IRS with Form SS-4 (see below).

  6. Open the bank account with Mercury, Relay or Wise Business.

  7. Put the yearly filings in your calendar: Form 5472, plus your state's report or tax.

Seven numbered steps to form and run a US LLC as a non-residentSeven steps from zero to a working US LLCSteps 1 to 4 a provider can do for you. Steps 5 to 7 still need your answers.1Choose the stateWyoming, Delaware or New MexicoYou2Appoint a registered agenta physical address in that stateAgent3File the articles of organizationstate fee, paid onlineState4Sign an operating agreementeven with only one ownerYou5Get the EIN with Form SS-4by phone or fax, no SSN neededIRS6Open the bank accountMercury, Relay or Wise BusinessBank7Put yearly filings in your calendarForm 5472, state report or taxYouTeal: formation (a provider can handle it). Gold: identity, banking and yearly compliance.
Seven steps: formation, EIN, bank account and yearly filings

How long does it take to form a US LLC from abroad?

Online state filing is the quick part. The EIN sets the pace: from outside the US, the IRS says a faxed SS-4 usually comes back within about 4 business days, and a mailed one in about 4 weeks. The bank then runs its own review. The timeline below uses real calendar dates for an LLC filed on Monday 02/11/2026.

Timeline with real dates for a Wyoming LLC: articles 02/11/2026, EIN, bank, Form 5472 on 15/04/2027Example: a Wyoming LLC formed on 02/11/2026Real calendar dates for the first 12 months. The 2026 tax year counts, even if it lasted two months.Weeks 1 to 2: formation and EINMonths 5 to 12: first yearly filings102/11/2026Articles filedonlinefee USD 100.00203/11/2026Form SS-4 faxedto 304-707-94713about 09/11/2026EIN letter backabout 4 businessdays4from 09/11/2026BankapplicationMercury, Relayor Wise515/04/2027Form 5472 for2026+ pro forma1120, by fax601/11/2027Wyoming annualreportmin. USD 60.00With Form 7004 filed by 15/04/2027, Form 5472 moves to 15/10/2027. Wyoming: unpaid 60 days after01/11/2027, the LLC becomes subject to dissolution. Dates are an example; EIN timing is the IRS estimate.
Timeline with real dates: from articles on 02/11/2026 to the first Form 5472 and Wyoming report

Notice the trap in that timeline: an LLC formed in November still has a 2026 tax year. If you put money into it in 2026, that is a reportable transaction, so a Form 5472 for 2026 is due by 15/04/2027.

Wyoming vs Delaware vs New Mexico: which state is best for a non-resident LLC?

All three states let a foreign owner form an LLC online. The difference is mainly what you pay every year after.

StateFormation feeYearly costYearly filing
WyomingUSD 100.00USD 60.00 minimum license tax (or 0.0002 × assets in Wyoming, if higher)Annual report due on the 1st day of your formation anniversary month
DelawareUSD 110.00USD 400.00 annual tax (USD 300.00 before tax year 2026)No annual report; tax due by 01/06; late: USD 200.00 penalty + 1.50% interest per month
New MexicoUSD 50.00USD 0.00 state feeNo annual report for an ordinary LLC
Bar chart of formation and yearly state fees in Wyoming, Delaware and New MexicoState fees: cheap to form, very different to keepOfficial state fees only, in USD. Registered agent and provider fees come on top.Formation (once)Every year afterWyomingUSD 100.00USD 60.00 minimum; rises with assets in WyomingDelawareUSD 110.00USD 400.00 annual tax, due 01/06New MexicoUSD 50.00USD 0.00 no annual reportSources: Wyoming SOS, Delaware Division of Corporations, NM statute 53-19-63. Checked 31/10/2026.
State fees: formation vs every year after, Wyoming, Delaware and New Mexico

Sources: Wyoming business fee schedule, Delaware's LLC formation form (rev. 8/2026) and LLC tax instructions, and New Mexico statute 53-19-63.

Delaware LLC annual tax in 2026: what changed?

Delaware's yearly LLC tax rose from USD 300.00 to USD 400.00 for tax year 2026, retroactive to 01/01/2026, according to InCorp's summary of the change. Because the tax for one year is paid by 01/06 of the next, most owners first see the new amount on the bill due by 01/06/2027. Delaware's own instructions now show USD 400.00.

Wyoming LLC annual report due date

Wyoming's report is due on the first day of the month in which you formed the LLC. Form in November, and the report is due every 01/11. The state's instructions warn that if the license tax is not paid within 60 days of the due date, the LLC becomes subject to dissolution.

For a small import or e-commerce business with one owner, Delaware's yearly USD 400.00 rarely buys anything you need. Wyoming sits in the middle: both Firstbase and Doola form there, and it costs USD 60.00 a year to keep. Note that Firstbase forms only in Delaware and Wyoming.

Registered agent. Two published examples: Northwest Registered Agent lists USD 125.00 per year for Wyoming; Firstbase's Agent product is USD 299.00 per year per state. Doola includes the agent in its plans.

Firstbase vs Doola: how much does each cost in 2026?

Both charge state fees on top. The real difference is the yearly cost once your IRS filing is included.

ItemFirstbaseDoolaDo it yourself
Formation packageStart: USD 399.00 one-time (offer shown at USD 99.00 on 31/10/2026)Starter: USD 297.00 per yearUSD 0.00
StatesDelaware, WyomingYou choose; state fees vary by stateAny state
Registered agentUSD 299.00 per year per stateIncluded in StarterFrom USD 125.00 per year (Northwest, Wyoming)
EINIncluded ("expedited EIN setup")Included in StarterFree from the IRS, by phone, fax or mail
Yearly IRS filingTax Filing for non-US single-member LLCs: USD 899.00 per yearTax and Compliance: USD 1,999.00 per year (federal and state tax filing, 1:1 tax consultation); Business-in-a-Box USD 2,999.00 per year adds bookkeeping and monthly statementsYou prepare Form 5472 and fax or mail it
Bank accountThrough banking partnersGuidance to apply with MercuryYou apply directly
Comparison cards of strengths and limits for Firstbase, Doola and DIYFirstbase vs Doola vs DIY: strengths and limitsList prices from each pricing page, checked 31/10/2026. State fees are always extra.FirstbaseStart: USD 399.00 one-time*StrengthsDelaware or WyomingNon-US tax pack USD 899.00/yrAgent covers all 50 statesLimitsAgent billed USD 299.00/yrOnly two states offeredAdd-ons add up quicklyDoolaStarter: USD 297.00/yr + stateStrengthsAgent and EIN in StarterOpen to founders worldwideOne yearly billLimitsIRS filings from USD 1,999.00Starter has no tax filingYearly fee, not one-offDo it yourselfState fee + your own agentStrengthsLowest cash costYou learn every filingAny state you likeLimitsYou fax SS-4 and Form 5472One miss: USD 25,000.00You track every deadline* The Firstbase page also showed an offer price of USD 99.00 on 31/10/2026. Confirm at checkout.
Strengths and limits: Firstbase vs Doola vs doing it yourself
Tick and cross chart of what DIY, Doola Starter and Firstbase includeWhat each route includes, in 3 secondsBase packages as listed in this guide; add-ons can change the pictureDIYDoola StarterFirstbaseRegistered agent includedForm 5472 filed for youAny US stateOne yearly billDoola's USD 1,999.00 plan adds federal (IRS) and state tax filing. Firstbase bills its agent at USD 299.00a year and forms in Delaware and Wyoming only.
What each route includes: agent, Form 5472, states, one bill

Prices are from the Firstbase and Doola pricing pages, checked 31/10/2026. Doola's page lists Form 5472 among the deadlines for non-resident single-member LLCs but does not name the form in the plan itself, so ask Doola to confirm it in writing before you buy. Confirm prices at checkout.

Is Firstbase or Doola better for an Amazon or e-commerce seller?

For a single-owner store, the deciding question is who files Form 5472. If you will hire your own US tax preparer, Doola Starter is the cheaper base because the registered agent is already included. If you want one company to form the LLC and file Form 5472 every year, Firstbase's tax add-on costs less than Doola's tax plan, but Firstbase charges separately for the agent and only forms in Delaware and Wyoming.

Are Firstbase and Doola safe and legitimate?

Both file with the state on your behalf, and you can check the result yourself: once the LLC exists, it appears in the state's public business search with your filing date and registered agent. Keep the stamped articles and the IRS EIN confirmation in your own files, not only in the provider's dashboard.

Fictional US LLC formation offer annotated with five red flagsRed flags in a (fictional) formation offerMock document. Any one of these lines is a reason to walk away.SUPER-LLC-NOW · Offer #0031"US LLC + bank account GUARANTEED"1No provider can guarantee a bank"No tax filings ever needed"2Form 5472 is due every year"All-inclusive USD 49.00, forever"3State fees are always extra"Use our address for your bank"4Banks refuse agent addressesPay by crypto only, no invoice5No contract, no recourse
Red flags in a fictional US LLC formation offer, and why each one matters

Cheap "all-in" offers from unknown sellers on social media are the main risk. Use the red flags above and the same mindset as our supplier verification checklist: check the company, ask for an invoice, and never pay a party you cannot identify.

LLC or C-Corp for a non-resident importer?

Both providers also form C-Corps. A C-Corp is a separate taxpayer with its own corporate return, and the filing costs more: Firstbase prices C-Corp tax filing at USD 1,799.00 a year, about twice its USD 899.00 non-US single-member LLC package. For a trading business with one owner and no plan to raise US investment, the single-member LLC is usually the simpler start.

What documents does a non-resident need to form a US LLC?

You need no SSN or ITIN, but you do need a clean document pack. Each party asks for different pieces, and banks ask for the most.

Document pack for a US LLC for non-residents and whether the state, IRS or bank asks for eachYour US LLC document pack, and who asks for whatKeep a PDF of each one in your own files, not only in a provider dashboard.StateIRSBankWhy it mattersPassportyour ID as ownerRelay: passport only (non-US)Articles of organizationstamped by the stateproof the LLC existsOperating agreementsigned, even for one ownerbanks often ask for itForm SS-4 + EIN letterCP 575 or Letter 147CWise and Relay need the EINProof of a physical addressnot an agent or P.O. boxMercury, Relay, Wise rulesRegistered agent consentagent in the stateWyoming: signed by the agentFilled dot = that party asks for it. Sources: IRS CP575, Relay, Wise, Mercury and Wyoming SOS pages.
US LLC document pack for non-residents: who asks for the passport, articles, EIN letter and address proof
  • Passport. Relay accepts only a passport from non-US owners; Wise asks non-US owners for a photo ID instead of an SSN.

  • Articles of organization, stamped by the state, plus the registered agent's signed consent (Wyoming requires the agent to sign it).

  • Operating agreement naming you as the only member.

  • EIN confirmation. The IRS calls its confirmation notice CP575; Letter 147C is the replacement if you lose it. Wise and Relay both list the EIN as required.

  • A real business address. Mercury refuses registered agent addresses, P.O. boxes and UPS Store addresses as your principal place of business; a home address is allowed.

How to get an EIN without an SSN (Form SS-4)

The EIN is your LLC's US tax number, and the IRS never charges for it; a provider only charges for doing the paperwork. A non-resident cannot use the IRS online EIN application because the principal business is outside the US, but the SS-4 instructions give three free options: phone 267-941-1099 (international applicants, Monday to Friday, 06:00 to 23:00 Eastern time, not toll-free), fax to 304-707-9471 from outside the US (EIN generally within 4 business days), or mail (about 4 weeks).

Annotated mock Form SS-4 showing the lines a foreign owner fillsForm SS-4: the lines that matter for youSimplified mock form. Wording from the IRS SS-4 instructions (12/2025).SS-4 Application for Employer Identification Number1Legal name of entityexactly as on your articles7aResponsible partyyou, a natural person7bSSN / ITINwrite "foreign" or N/A8a–8bLLC? Number of membersYes · 19aType of entityOther: "Foreign-owned U.S. disregarded entity-Form 5472"10Reason for applyingone box only12Closing monthusually DecemberSend by fax to 304-707-9471 (from outside the US): EIN usually back in about 4 business days.Or call 267-941-1099, Mon–Fri 06:00–23:00 Eastern time. Gold lines are the ones people get wrong.
Form SS-4 anatomy: the lines a foreign owner gets wrong

On line 7b, if you do not have and cannot get an SSN or ITIN, write "foreign" or N/A; the IRS says an entry is required. On line 9a, a foreign-owned single-member LLC checks "Other" and writes "Foreign-owned U.S. disregarded entity-Form 5472". The IRS issues only one EIN per responsible party per day, so form two LLCs on different days.

Form 5472 penalty: what a foreign-owned LLC must file every year

When a non-US person is the only member, the IRS calls the LLC a "foreign-owned US disregarded entity". It must file Form 5472 attached to a pro forma Form 1120 for each year with a reportable transaction, and putting money into the LLC already counts.

  • What it reports: the IRS Form 5472 instructions name amounts paid or received for the formation, dissolution, acquisition and disposition of the LLC, "including contributions to, and distributions from, the entity".

  • Deadline: the due date of the pro forma Form 1120 (15/04 for a calendar-year LLC). Form 7004, with "Foreign-owned U.S. DE" written across the top, extends filing by 6 months to 15/10.

  • How to file: a foreign-owned DE cannot file Form 5472 electronically. Fax it (300 DPI or higher) to 855-887-7737, or mail it to the IRS PIN Unit in Ogden, Utah, not to the normal Form 1120 address.

  • Penalty: USD 25,000.00 for each late, missing or substantially incomplete form, plus USD 25,000.00 for each 30-day period the failure continues more than 90 days after an IRS notice.

Structure diagram of the LLC with owner, state, IRS, bank, supplier and customersWho your LLC deals withGoods flow from China; money and forms flow through the LLC.You (100% owner)passport, no SSNState + agentarticles, yearly feeUS LLCdisregarded entityIRSEIN, Form 5472US bank / fintechMercury, Relay, WiseChinese supplierpaid in USD or CNYUS customersmarketplaces, B2BEvery transfer between you and the LLC is a "reportable transaction" on Form 5472, including the money you put in.
Structure: who your LLC deals with, from the state to US customers
Versus card: filing Form 5472 costs USD 0.00 to USD 899.00, missing it costs USD 25,000.00Form 5472: file it vs miss itEvery year, even with zero salesFile on time (15/04)USD 0.00 – 899.00DIY: your own timeFirstbase Tax Filing: USD 899.00 a yearvsMiss itUSD 25,000.00per late or missing form+ USD 25,000.00 per 30 days, 90 days after noticeSource: IRS Form 5472 instructions, as cited in this guide.
Form 5472: filing costs USD 0.00 to USD 899.00, missing it costs USD 25,000.00

Do non-residents pay tax on a US LLC?

Usually not in the US, if the LLC has no real US operation. The test is whether the business is "engaged in a US trade or business". The IRS describes that as activity that is "considerable, continuous and regular" in the US. Only then does the profit become effectively connected income (ECI), which the IRS taxes at the graduated rates that apply to US residents, after deductions (see the IRS ECI page).

Decision flow: do non-residents pay tax on a US LLC, based on effectively connected incomeDoes your US LLC owe US income tax?One question decides it for a single foreign owner: is the LLC engaged in a US trade or business?Is there US activity that is "considerable,continuous and regular"?for example US staff or a US office working for the LLCnoyesUsually no US income taxProfit is not effectively connected incomeStill file Form 5472 + pro forma 1120Your home country may tax the profitGive US payers Form W-8BEN as the ownerUS tax on the connected profitTaxed at graduated rates after deductionsThe owner files Form 1040-NRA US preparer handles the returnForm 5472 is still requiredGrey zone: US inventory, US agents or US staff can change the answer. A US tax preparer should confirm itbefore you file. Source: IRS pages on effectively connected income and Form W-8BEN-E instructions.
Do non-residents pay tax on a US LLC? The effectively connected income test in one flow

An importer who buys in China and sells to US customers from Riyadh, Lyon or Casablanca, with no US staff or office, usually sits on the left side of that chart. If the activity does become a US trade or business, the owner files Form 1040-NR, the US return for nonresident individuals. Either way, Form 5472 stays due, and your home country may still tax the profit as yours.

Which W-8 form does a foreign-owned LLC give Amazon or Stripe?

Platforms ask for a tax form before they pay you. The IRS W-8BEN-E instructions say a disregarded entity "generally" does not submit Form W-8BEN-E; its owner provides the form instead. If you are an individual owner abroad, that means Form W-8BEN in your own name.

Does a foreign-owned LLC need a BOI report in 2026?

BOI / Corporate Transparency Act. FinCEN's final rule, effective 14/08/2026, makes permanent the exemption for US companies: an LLC formed in a US state does not file a BOI report, even with a foreign owner. Companies formed abroad and registered to do business in a US state can still be reporting companies, but they do not report US-person owners. Check the FinCEN BOI page before you form, as this area has changed several times.

Yearly calendar. With BOI gone, your recurring dates are the IRS date (15/04, or 15/10 with Form 7004) and your state's report or tax, shown below.

Yearly compliance calendar with Form 5472 and Delaware tax datesYour yearly calendar (calendar-year LLC)Dates for a single-owner LLC with a 31/12 year end. Wyoming adds one date in your formation month.JanFebMarAprMayJunJulAugSepOctNovDec15/04 Form 5472 + pro forma 1120IRS, by fax or mail01/06 Delaware annual taxUSD 400.00 for the previous year15/10 Extended 5472 dueif Form 7004 filed by 15/04Wyoming: annual report by the 1st day of your formation month (min. USD 60.00). New Mexico: no annual report.
Yearly calendar: IRS and state dates for a calendar-year LLC

Can a non-resident LLC open a Mercury bank account? Mercury, Relay, Wise

ProviderNon-resident owners?Watch out
MercuryYes, you need not be a US citizen or residentRegistered agent addresses, P.O. boxes and UPS Store addresses are refused as principal address; founders living in the countries on its prohibited list are refused
RelayYes, if the business has an operating presence in the USPhysical address only (no P.O. boxes, no virtual mail services); a second registered agent address is refused; passport only for non-US owners
Wise BusinessYes; non-US owners give a photo ID instead of an SSNEIN required; trading address must be physical (no P.O. boxes, registration agencies or mail forwarding); no businesses from Nevada; USD 31.00 setup fee in the US
Drawing of a laptop bank application where agent addresses and P.O. boxes are refusedOpening the LLC's bank account from abroadThe address you type decides a lotBusiness account applicationLegal nameEINPrincipal addressRegistered agent addressrefusedP.O. box / UPS StorerefusedReal operating addressacceptedPer Mercury's rules cited in this guide; Relay and Wise refuse them too.
Drawing: the principal address decides whether the bank accepts your LLC

Which countries does Mercury refuse? On 31/10/2026, Mercury's prohibited-countries page listed Lebanon, Libya, Iraq, Syria and Yemen in the MENA region, and Croatia and Latvia in the EU, alongside sanctioned Iran. The UAE, Saudi Arabia, Egypt, Morocco, Tunisia, Jordan and the UK were not on the list. The test is where the founder lives, so a Lebanese founder living in Dubai is in a different position from one living in Beirut; ask Mercury support.

Before you pay a formation provider, read Mercury's eligibility article and the Relay and Wise pages in the sources. On Wise, a domestic USD payment arrives free, while an incoming USD wire costs USD 6.11 each, per Wise's US business pricing. Once the account works, see our Airwallex review for importers, how to pay a Chinese supplier and paying suppliers from a US company.

How much does a US LLC cost a non-resident? Three worked examples

Example 1: Riyadh seller, Wyoming, three routes compared

Example scenario. A Riyadh importer forms a Wyoming LLC to sell car accessories on US marketplaces.

Cost lineDIY (USD)Doola Starter (USD)Firstbase Start + Tax (USD)
Wyoming formation fee100.00100.00100.00
Provider package0.00297.00399.00
Registered agent, year 1125.000.00 (included)299.00
Form 5472 filing0.00 (own time)0.00 (own time)899.00
Total year one225.00397.001,697.00

From year two, add the Wyoming minimum of USD 60.00. Doola Starter users who want the IRS filing done would move to the USD 1,999.00 plan. Firstbase at the USD 99.00 offer price would cut its year-one total to USD 1,397.00.

Bar chart of year-one cost lines for a Wyoming LLCYear one, line by line (USD)Teal: you pay anyway with DIY. Gold: provider prices, from their pricing pages on 31/10/2026.Wyoming state fee100.00Registered agent (year 1, example)125.00Doola Starter (alternative)297.00Firstbase Start (list price)399.00Firstbase non-US tax pack / yr899.00Doola Tax & Compliance / yr1,999.00Agent price: Northwest Registered Agent, Wyoming page. Provider plans do not include state fees.
Year one, line by line: DIY vs provider prices

Year two and after: DIY USD 185.00 (Wyoming USD 60.00 + agent USD 125.00); Doola Starter USD 357.00 (USD 297.00 + USD 60.00); Firstbase USD 1,258.00 (agent USD 299.00 + Tax Filing USD 899.00 + USD 60.00). A tax preparer's fee is not included.

Bar chart: yearly cost from year two is USD 185.00 DIY, USD 357.00 Doola Starter, USD 1,258.00 FirstbaseFrom year two, Firstbase costs about 7× more than DIY each yearWyoming LLC, yearly running cost in USD, from the list prices in this guideDIYUSD 185.00Wyoming 60.00 + agent 125.00Doola StarterUSD 357.00Starter 297.00 + Wyoming 60.00FirstbaseUSD 1,258.00Agent 299.00 + Tax 899.00 + Wyoming 60.00Source: worked example in this guide (prices checked 31/10/2026). Tax preparer fees for DIY not included.
Yearly running cost from year two: DIY vs Doola Starter vs Firstbase
Line chart of cumulative three-year cost: DIY USD 595.00, Doola Starter USD 1,111.00, Firstbase USD 4,213.00Over three years, the gap grows to more than USD 3,600.00Cumulative cost in USD: year-one total, then the yearly cost added each year01,5003,0004,500Year 1Year 2Year 3225.00410.00595.00DIY397.00754.001,111.00Doola Starter1,697.002,955.004,213.00FirstbaseSource: worked example in this guide (list prices checked 31/10/2026).
Cumulative cost over three years for a Wyoming LLC

Example 2: small first order, Lyon seller, DIY in Wyoming

Example scenario. A seller in Lyon, France, forms a Wyoming LLC herself to invoice one US wholesale buyer. Her first Chinese order is USD 3,000.00. The buyer pays in three wires to a Wise Business account (the number of wires is an assumption).

LineCalculationUSD
Wyoming formation feestate fee schedule100.00
Registered agentNorthwest, Wyoming, year 1125.00
EINfax SS-4 to the IRS0.00
Wise Business setupone-time US fee31.00
Incoming USD wires3 × 6.1118.33
Form 5472 + pro forma 1120prepared and faxed herself0.00
Year-one total100.00 + 125.00 + 31.00 + 18.33274.33
Share of the order274.33 ÷ 3,000.009.14%

On one small order, the LLC costs more than 9.00% of the goods. The structure only pays off once orders repeat. In year two her fixed cost drops to USD 185.00 (Wyoming USD 60.00 + agent USD 125.00) before wire fees.

Example 3: large repeat orders, Abu Dhabi importer, Firstbase in Delaware

Example scenario. An Abu Dhabi trading company owner forms a Delaware LLC through Firstbase, with the agent and Tax Filing add-ons, to sell to US distributors. He places four orders of USD 50,000.00 a year and receives twelve customer wires on Wise (assumption).

LineCalculationUSD
Delaware formation feeCertificate of Formation110.00
Firstbase Startlist price399.00
Firstbase Agentper year, Delaware299.00
Firstbase Tax Filingnon-US single-member LLC899.00
Delaware annual taxfirst year, due by 01/06 of the next year400.00
Wise setup + incoming wires31.00 + 12 × 6.11104.32
Year-one totalsum of the lines above2,211.32
Share of yearly orders2,211.32 ÷ 200,000.001.11%

At Firstbase's USD 99.00 offer price the total falls to USD 1,911.32, or 0.96% of the orders. Even with the most expensive route in this guide, the LLC costs about USD 552.83 per USD 50,000.00 order. Budget separately for a tax adviser at home.

Worked examples: LLC overhead 9.14% of a USD 3,000.00 order vs 1.11% of USD 200,000.00 in ordersLLC overhead shrinks as your orders growYear-one cost in USD, from list prices checked 31/10/2026. Number of wires is an assumption.Example A: Lyon seller, DIYone first order of USD 3,000.00Wyoming formation fee100.00Registered agent (Northwest)125.00EIN by fax0.00Wise Business setup31.003 incoming USD wires x 6.1118.33Form 5472, filed yourself0.00Year-one total (USD)274.33Share of the USD 3,000.00 order9.14%Example B: Abu Dhabi importer4 repeat orders of USD 50,000.00Delaware formation fee110.00Firstbase Start (list price)399.00Firstbase Agent299.00Firstbase Tax Filing899.00Delaware annual tax400.00Wise setup + 12 wires x 6.11104.32Year-one total (USD)2,211.32Share of USD 200,000.00 of orders1.11%Example B at Firstbase's USD 99.00 offer price: 1,911.32, or 0.96%. Neither total includes a tax adviser.
Two worked examples: 9.14% of a USD 3,000.00 first order vs 1.11% of USD 200,000.00 in yearly orders

By region: MENA, Europe, USA

The US rules are the same for everyone. Your home tax rules and bank access are not.

Region cards for a US LLC: UAE tax threshold, Mercury country list for Gulf, North Africa and Europe, HMRC viewSame LLC, four home regionsMercury prohibited-countries page and HMRC INTM180050, checked 31/10/2026.What changes is your home country's view, not the US rules.Gulf(UAE, Saudi)UAE: 9.00% CT aboveAED 375,000.00Mercury: UAE andSaudi not on itsbanned listNorth Africa(EG, MA, TN)Ask local adviser; FXrules applyMercury: Libyabanned; EG, MA, TNnot listedEurope and UKUK: HMRC usuallytreats LLC as opaqueMercury: Croatia,Latvia on its bannedlistUSA residentsNormal US rules; noForm 5472 as foreignBank: normal USonboarding
US LLC for non-residents by home region: Gulf, North Africa, Europe and UK, USA
  • All of MENA: the LLC does not replace your home import licence or customs registration. It is for US sales and USD income.

  • Gulf (UAE, Saudi Arabia): UAE corporate tax is 0.00% on taxable income up to AED 375,000.00 and 9.00% above it (UAE Government portal). Whether US LLC profit managed from Dubai falls into that net depends on your own residence and structure, so ask a UAE tax adviser. Neither the UAE nor Saudi Arabia was on Mercury's prohibited list on 31/10/2026. If you already run a Dubai company, see how to pay Chinese suppliers from the UAE; Saudi readers, see paying suppliers from Saudi Arabia.

  • North Africa (Egypt, Morocco, Tunisia): Egypt, Morocco and Tunisia were not on Mercury's prohibited list on 31/10/2026; Libya was. Before you form, ask a local adviser how your central bank's foreign exchange rules treat USD income held abroad, and read paying suppliers from Egypt or from Morocco.

  • Europe (EU + UK): in the UK, HMRC's manual (INTM180050) says the profits of a US LLC generally belong to the LLC, whatever its US tax status, and members are generally taxed on distributions. It adds that members cannot claim double-tax relief for US tax on their share of profits when the LLC is disregarded in the US. EU tax offices may see it differently; ask a local adviser. Croatia and Latvia were on Mercury's prohibited list on 31/10/2026.

  • USA: a US resident owner is not "foreign-owned", so Form 5472 does not apply, but normal US tax rules do. This guide is mainly for non-residents.

Mistakes to avoid (and what to do if it goes wrong)

  • Skipping Form 5472 because you had no sales. The capital you put in is already a reportable transaction.

  • Using the registered agent address as your business address at the bank: Mercury, Relay and Wise refuse it.

  • Choosing Delaware by reflex and paying USD 400.00 a year you did not need to.

  • Forgetting the Wyoming annual report: 60 days after the due date, the LLC becomes subject to dissolution.

  • Buying a package before checking bank eligibility for your country of residence.

  • Sending Form W-8BEN-E for the LLC when the platform needs the owner's W-8BEN.

If it goes wrong: for a missed Form 5472, file as soon as possible, ideally through a US tax professional. If a penalty notice arrives, the IRS lets you ask for penalty relief for reasonable cause by phone or in writing on Form 843. For a lapsed Wyoming LLC, the fee schedule lists a USD 100.00 reinstatement fee for unpaid tax, on top of what you owe. If a bank refuses you, try another provider or ask your formation provider about partner banks.

Drawing of a late-stamped Form 5472 stack with three repair stepsMissed a filing? Repair it fastThe sooner the late form goes in, the betterForm 5472+ pro forma 1120LATE1Missed Form 5472File now + reasonable-cause statement2Missed state reportFile it late, pay the penalty3Bank said noTry another bank or partner bankA US tax professional can help with the reasonable-cause statement.
Drawing: how to repair a missed filing or a bank refusal

US LLC for non-residents: checklist before you form

  • State chosen on yearly cost, not reputation

  • Bank eligibility checked for your country of residence

  • Registered agent appointed and renewal date noted

  • Articles filed and operating agreement signed

  • EIN received (SS-4 lines 7b and 9a completed correctly)

  • Physical business address ready for the bank

  • W-8BEN ready for US platforms and payers

  • Form 5472 + pro forma 1120 in the calendar for 15/04

  • State report or tax date in the calendar

  • Records kept of every transfer between you and the LLC

Key takeaways

  • A US LLC for non-residents can be formed fully online, with no SSN and no US visit.

  • New Mexico is cheapest to keep, Wyoming is the balanced default, Delaware costs USD 400.00 a year from tax year 2026.

  • Doola Starter is the lowest provider bill; Firstbase is cheaper if you want the yearly IRS filing done for you.

  • Form 5472 is due every year with any reportable transaction, even with zero sales; missing it costs USD 25,000.00.

  • With no real US activity, the profit is usually not US-taxed, but your home country may tax it.

  • On a single USD 3,000.00 order the LLC can cost over 9.00%; on USD 200,000.00 of orders, about 1.00%.

  • Check Mercury's prohibited list and each bank's address rules before you pay anyone.

Glossary

Registered agent: a person or firm with a street address in the state who receives legal mail for the LLC.

EIN: Employer Identification Number, the LLC's US tax ID issued free by the IRS.

Disregarded entity: a single-member LLC that the IRS does not tax separately from its owner.

Form 5472: the information return reporting transactions between a foreign-owned LLC and related parties, including you.

Pro forma Form 1120: a mostly blank corporate return used only to carry Form 5472.

Form 7004: the IRS form that gives a 6-month extension to file.

CP575: the IRS notice that confirms your EIN; Letter 147C is the replacement confirmation.

Effectively connected income (ECI): profit from a US trade or business, taxed by the US at graduated rates.

Form W-8BEN: the form a foreign individual gives a US payer to certify foreign status.

BOI report: beneficial ownership information report to FinCEN; no longer required for US-formed companies.

FAQ

Can a non-resident form a US LLC without visiting the US? Yes. Formation, the EIN and most bank applications are done online, by fax or by phone.

Do I need an SSN or ITIN to get an EIN? No. If you do not have and cannot get one, write "foreign" or N/A on line 7b of Form SS-4. Then apply by phone, fax or mail, since the online form needs an SSN or ITIN.

Which state is cheapest for a non-resident LLC? New Mexico has the lowest state fees: USD 50.00 to form and no annual report. Wyoming is a close second at a USD 60.00 minimum a year, and both main providers form there.

What is the Delaware LLC annual tax in 2026? USD 400.00, up from USD 300.00, starting with tax year 2026. The tax for a year is due by 01/06 of the following year, so most owners pay the higher amount for the first time by 01/06/2027. Paying late adds a USD 200.00 penalty and 1.50% interest per month.

Does my foreign-owned LLC need to file a BOI report in 2026? No, if it was formed in a US state. FinCEN's final rule, effective 14/08/2026, exempts US companies permanently.

Is Form 5472 required if my LLC had no income? Yes, if there was any reportable transaction, and funding the LLC is one. The penalty for missing it is USD 25,000.00 per form, so file even in a quiet year.

Do non-residents pay US tax on a US LLC? Usually not, when the LLC has no US office, staff or other activity that makes it engaged in a US trade or business. If it is, the connected profit is taxed at graduated rates and the owner files Form 1040-NR. Your home country may tax the profit in either case.

Which tax form do I give Amazon or Stripe for my LLC? As the foreign individual owner of a disregarded LLC, you normally give Form W-8BEN in your own name. The IRS instructions say a disregarded entity generally does not submit Form W-8BEN-E itself.

Is Firstbase or Doola cheaper? For formation alone, Doola Starter (USD 297.00 per year) or Firstbase Start at its offer price. With the yearly IRS filing done for you, Firstbase's USD 899.00 tax package is cheaper than Doola's USD 1,999.00 plan, but Firstbase adds USD 299.00 a year for the agent.

Can I open Mercury from Saudi Arabia or Morocco? On 31/10/2026, neither Saudi Arabia nor Morocco was on Mercury's prohibited-countries list, while Lebanon, Libya, Iraq, Syria and Yemen were. Approval is never automatic, so read the list again before you form. If Mercury refuses, Relay or Wise Business may still accept you, each with its own address rules.

How long does it take to form a US LLC from abroad? The EIN is the usual bottleneck: by fax from outside the US the IRS usually returns it within about 4 business days, by mail in about 4 weeks. Bank approval then adds its own review time.

What happens if I close my US LLC? You file articles of dissolution with the state and a final Form 5472 for the last year, since money paid out on dissolution is reportable. Close the bank account and keep records. IRS filings for past years still apply.

This article is for information only and is not legal, tax or financial advice. State fees, provider prices and IRS rules change; confirm on the official pages and with a qualified adviser before you act.

Sources