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United States

An LLC is a starting point. Build the operating plan around it.

Explore a US LLC for your business, with state choice, banking, tax and recurring administration considered together. A US delivery partner is still being selected.

Discuss United States
New York, United States
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People & provider routes

The connections for this conversation.

US formation provider

State registration, registered agent and formation delivery

Partner to be confirmed

US tax adviser

Entity classification, reporting and cross-border review

Partner to be confirmed

Existing contacts are introduction routes, not guarantees of acceptance or claims of institutional endorsement. Provider terms and local scope are confirmed individually.

The practical guide

Start with the business you actually run.

A US LLC may be worth reviewing when it serves a clear commercial purpose: customers, contracts, operations or a payment arrangement that a provider has confirmed it can support. Choose the state and tax treatment around the facts, rather than a cheap formation headline.

An LLC is formed under state law, and its federal tax treatment depends on membership and elections. A single-member LLC is generally disregarded for federal income-tax purposes unless it elects corporate treatment. That is not a universal exemption from US tax, information reporting or tax in the owner’s country.

What to prepare.

A planning checklist, not a request to upload documents here. The appointed provider confirms the exact documents and secure channel.

  • The proposed owners, their residence and citizenship, and where management and work actually take place.
  • Business activities, customers, staff, contractors and any US physical presence for professional review.
  • Proposed state, registered-agent arrangements and operating agreement for the formation professional to confirm.
  • Tax-identification and banking requirements, including a clear explanation of the business and its funds.

Put the steps in the right order.

  1. Prepare a connected US and home-country tax brief with qualified advisers.
  2. Confirm the state, ownership, federal tax classification and ongoing filing responsibilities.
  3. Appoint the formation provider and registered agent, agree the documents and complete formation. Our US delivery partner is still to be confirmed.
  4. Coordinate any required EIN application, banking review and payment-provider onboarding.
  5. Record the filing calendar, who prepares each return and which records the owners must keep.

The year after setup matters too.

  • Maintain the registered agent and meet the selected state’s filing, fee and tax requirements.
  • Keep business records and track transactions with owners and other related parties.
  • A foreign-owned US disregarded entity with reportable transactions can need Form 5472 attached to a pro forma Form 1120. Have a US tax professional confirm the requirement and deadline; no trading revenue does not settle it.
  • Review federal, state and owner-country obligations when activity, staffing, ownership or residence changes.

Questions before you commit.

Is a US LLC tax-free for a non-US owner?

There is no blanket answer. The ownership, elections, income, activity and cross-border facts matter. Information-reporting obligations can exist even where no US income tax is payable.

Does an EIN guarantee an account?

No. Tax identification and bank acceptance are separate. Confirm eligibility with the intended institution before relying on an account or payment product.

Can you start the formation immediately?

We can scope the requirements and specialist brief now. The US formation delivery partner must be selected and confirmed before implementation is agreed.

Official reading behind this guide

Reviewed 2 November 2026. General planning information; confirm current requirements and your circumstances with the appointed specialists.

IRS · single-member limited liability companiesIRS · Form 5472 instructions for foreign-owned entities
01

Start with the state and ownership

An LLC is created under state law. Ownership and tax elections affect its federal classification, so the state registration and tax review belong in the same planning conversation.

02

Formation is not a tax conclusion

The IRS can treat an LLC differently depending on ownership and elections. A non-US owner should obtain advice on reporting and tax obligations in both the US and their own country.

03

Confirm the delivery team first

We can scope your requirements now. The formation provider, accountant, costs and responsibilities will be confirmed before any implementation commitment.

Go to the source

Starting points for your specialist review · checked 2 November 2026.

IRS — limited liability companies

No tax rate, approval, processing time or banking outcome is promised by this overview. Your individual position needs qualified review.

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