Why the order matters
Each step needs the one before it. The IRS asks you to form the entity with the state before applying for an EIN. Banks and payment platforms ask for the stamped formation document and the EIN. Payment platforms ask which tax form applies to you. Done in the wrong order, one delay repeats all the way down the line.
Country guides for founders in Pakistan, India, the UAE, the UK, Canada and Nigeria.
The steps
Choose the state
Without a home state, you are choosing mainly on yearly cost and upkeep. If you will hold stock in a US warehouse, have staff, or rent an office in a particular state, that state is likely to require registration anyway, so weigh that first. See the best state for a non-resident LLC.
Hire a registered agent
The agent gives the LLC the physical in-state address the law requires and receives legal papers and state notices. Choose one that scans and forwards mail promptly, because missing a state notice is how foreign-owned LLCs usually lose good standing.
File the formation document
Most states accept online filing. You will give the LLC's name, the agent's details, a mailing address and the organizer's name. A foreign mailing address is normally accepted, but check the form. See do you need a US address to form an LLC. Keep the stamped copy the state sends back, because every later step asks for it.
Sign an operating agreement
Even with one owner, write it. It records that you own the LLC and who can act for it, which banks often ask to see.
Apply for the EIN
The IRS online application is closed to entities whose principal place of business is outside the US. Complete Form SS-4 and fax it, mail it, or phone the IRS international line. If you have no SSN or ITIN and are not eligible for one, the SS-4 instructions say to write "foreign" or "N/A" on line 7b. Full details are in how to get an EIN without an SSN or ITIN. The form itself is covered in Form SS-4 line by line.
Open a bank or payment account
Apply once you have the stamped formation document, the EIN confirmation, the operating agreement and your passport. Banks set their own rules on non-resident owners, including which countries they accept and whether they need a video call or a visit, so check before you apply.
Give payers the right tax form
Platforms that pay you will ask for a tax form. A single-member LLC owned by a foreign individual is ignored by the IRS for income tax, so payers usually ask the owner for a Form W-8BEN rather than a form in the LLC's name. See which W-8 form to give. Multi-member LLCs and LLCs taxed as corporations are treated differently.
Set up the yearly calendar
Before you trade, note the state's annual deadline and the April 15 federal deadline for Form 5472. Start a simple log of every payment between you and the LLC, because Form 5472 reports them.
How long it takes
More detail, including expedited options, is in how long it takes to form an LLC.
| Step | Typical time | Depends on |
|---|---|---|
| State formation | From a few business days to about three weeks | The state and whether you file online |
| EIN by phone | Issued during the call | Reaching the IRS international line |
| EIN by fax | About 4 business days | Giving a working return fax number |
| EIN by mail | Several weeks | Postal times both ways |
| Bank account | Days to weeks | The bank's checks and your country of residence |
Documents to have ready
- Your passport, valid for at least the next several months.
- Proof of your home address, such as a recent utility bill or bank statement. Many banks ask for it.
- A short, specific description of what the business does. Vague descriptions slow down both banks and the IRS.
- The names, addresses and ownership shares of every member, if there is more than one.
If there are two or more owners
An LLC with two or more members is treated as a partnership by default. It files a partnership return, Form 1065, every year and gives each member a Schedule K-1. When a partnership has income effectively connected with a US trade or business, it generally has to withhold tax on the share allocable to foreign partners. The EIN application also changes: the SS-4 asks for the number of members, and the responsible party must still be an individual.
See foreign-owned multi-member LLC taxes for the yearly filings.
What does not change because you live abroad
- The LLC must keep its state in good standing, which means annual filings and a registered agent every year.
- US tax depends on the business, not your passport. Some foreign-owned LLCs owe no US income tax at all, while others do. See whether foreign-owned US LLCs pay US tax.
- Your home country's tax rules still apply to you.
No beneficial ownership report
A US-formed LLC does not file a beneficial ownership report with FinCEN. The final rule effective August 14, 2026 exempts all entities created in the US, whoever owns them.
Common mistakes
- Applying for the EIN before the state has approved the LLC. The IRS warns this can delay the application.
- Using the IRS online tool with someone else's SSN. The responsible party must be the real person in control. The IRS does not allow nominees to apply.
- Leaving line 7b of Form SS-4 blank. An entry is required.
- Funding the LLC and forgetting Form 5472. The first transfer from you to the LLC is already reportable.
Want it done end to end?
We handle formation, the registered agent, the EIN by fax and the operating agreement, then set up your Form 5472 calendar. You send your passport and a few details once.
Questions people ask
Do I need an ITIN to open a US LLC?
No. You can form the LLC and get its EIN without an ITIN. The SS-4 instructions tell a responsible party with no SSN or ITIN, who is not eligible for one, to write 'foreign' or 'N/A' on line 7b.
Can I apply for the EIN online from abroad?
Not if the LLC's principal place of business is outside the US, and not without an SSN or ITIN. Use Form SS-4 by fax, mail, or the IRS international phone line instead.
How long does the whole process take?
Formation and the EIN together usually take one to three weeks. The bank account is the most variable step and can add days or weeks.
Which tax form do I give payment platforms?
For a single-member LLC owned by a foreign individual, payers usually ask the owner for Form W-8BEN, because the IRS ignores the LLC for income tax. Multi-member LLCs and LLCs taxed as corporations are treated differently.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
- IRS: Instructions for Form SS-4 (12/2025)
- IRS: Instructions for Form 5472 (Rev. December 2024)
- FinCEN: Beneficial ownership information reporting
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
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This guide is general information. It is not tax or legal advice for your situation.