Maksym Stepanenko
Managing Partner, Crystal Tax
International client projects since 2012: company structures, tax, immigration, DUNS and NCAGE. 50+ jurisdictions.
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US company formation for non-residents, turnkey: we choose the entity type and state, form your LLC or C-Corp, obtain the EIN and prepare the company for the bank and for reporting.
Since 2012 · 50+ jurisdictions · EIN without an SSN or ITIN · Delaware, Wyoming and your operating state
In brief
- US company formation for non-residents means creating an LLC or a Corporation in one of the states, obtaining a federal EIN tax number and setting up the mandatory filings. A non-resident needs no US citizenship or visa for this.
- It suits founders from Ukraine and other countries who sell into the US, work with US marketplaces, payment services, investors or counterparties, and it covers both a US LLC for foreigners and a C-Corp for investors.
- Turnkey, we choose the entity type and state, form the company, arrange the registered agent, obtain the EIN on Form SS-4 and prepare the documents for the bank or fintech review.
- A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 with the IRS for every year with transactions with its owner, including contributions and distributions, even with no revenue. The IRS instructions set a $25,000 penalty for failure to file.
- Usually, in our experience, company formation and the EIN take 2–5 weeks. The timeline depends on the case, its details, the work of the authorities and force majeure.
Your situation
Pick the situation closest to yours: a short outline of the route and the first step.
I sell on Amazon or another US marketplace
An LLC usually fits. We check where the goods are stored and in which states a sales tax obligation arises, form the company, obtain the EIN and prepare the documents for the marketplace and the payment service.
Example. A Ukrainian maker of home goods opens an LLC to sell through a fulfilment warehouse in Texas. We factor the warehouse state into the structure and the tax registrations.
Discuss this case →IT services for US clients, the team works from Ukraine
We compare an LLC and a C-Corp based on where the team actually works and where the owner pays tax. We take into account the Ukrainian CFC (controlled foreign company) rules and the double tax treaty.
Example. A development studio signs contracts with US clients through an LLC, and the owner's profit and CFC report in Ukraine are set up from day one.
Discuss this case →A startup that needs US investors
For venture funding, founders usually choose a Delaware C-Corporation. We incorporate it, issue the shares, prepare the initial resolutions and obtain the EIN.
Example. The founders of a SaaS product are preparing a round with a California fund. We form a Delaware C-Corp and register it in California at the same time, where a co-founder works.
Discuss this case →I already have an LLC opened through an online service
We check the company's standing in the state, the registered agent, the EIN and the Forms 5472 and 1120 filed. If filings were missed, we prepare a remediation plan together with our accountants.
Example. The owner of a Wyoming LLC skipped Form 5472 for three years because the company had no revenue. We sort out the situation and restore the filings before the bank application.
Discuss this case →The business will operate in a specific state
If the office, staff or warehouse is in a particular state, the company is formed there or registered there as a foreign entity (foreign qualification). We work out which option is simpler and cheaper to maintain.
Example. An entrepreneur launches a logistics service in Florida. Forming directly in Florida turned out simpler than a Delaware LLC with a later Florida registration.
Discuss this case →I need a US company for a bank or payment account
First we check which documents the chosen bank or fintech service will ask for, and we build the company file around that. The bank decides on the account, and we prepare the company for its review.
Example. A European consultant gets paid by US clients. We form an LLC, obtain the EIN and prepare the file for the payment service review.
Discuss this case →What turnkey US company formation for non-residents includes
Turnkey US company formation covers everything from choosing the entity type and state to the EIN and preparation for the first year of reporting. The exact scope is fixed in the contract.
Before formation
- Review of the business model: where the clients, team and warehouse are, and how money flows in and out.
- Entity type: a single-member or multi-member LLC, or a C-Corporation.
- State: Delaware, Wyoming or the state where the business actually operates, including foreign qualification.
- Name availability check in the state register.
- The owner's tax picture: Ukrainian CFC (controlled foreign company) rules and the double tax treaty between the US and Ukraine.
Formation
- Preparing and filing the Certificate of Formation or Articles of Organization for an LLC, or the Certificate of Incorporation for a corporation.
- Arranging the registered agent in the state of formation.
- Operating Agreement for an LLC, Bylaws and initial board resolutions for a corporation, share issuance.
- Obtaining the EIN from the IRS on Form SS-4 for an owner without an SSN or ITIN.
- Foreign registration in the state of actual operations, where needed.
After formation
- The company's document set in English, with translation and apostille where needed.
- Preparation for the bank, fintech or marketplace review: business description, proof of addresses, ownership structure.
- A calendar of mandatory payments and filings: state tax, annual report, IRS forms.
- Handover for ongoing support: US LLC accounting and federal filings.
Why LLC formation for non-residents is easier with one team
Online services form a company in a few days, while the choice of state, the tax classification, Form 5472 and the owner's CFC position stay with you. We look at the launch as a whole: which entity your clients and bank need, which filings appear in the first year and how the company's profit affects the owner's taxes. That way your US LLC matches how the business will actually run from the start.
State government fees and registered agent services are paid separately. We show them in the proposal up front so you see the full first-year budget.
How long US company formation takes
Usually, in our experience, US company formation together with the EIN takes 2–5 weeks from signing the contract and receiving the owners' details. The timeline depends on the case, its details, the work of the authorities and force majeure.
What makes up the timeline
- Review of the task, choice of state and entity type: a few working days.
- State filing: depends on the registrar's workload and the processing speed chosen. Delaware and Wyoming usually process quickly, other states can be slower.
- EIN: for applicants outside the US, the IRS accepts Form SS-4 by phone, fax or mail. According to the IRS instructions, a fax reply usually arrives within 4 business days and mail takes about 4 weeks. This is the official guideline for one stage, and the whole project takes longer.
- Foreign registration in another state: adds time to obtain the certificate of good standing and file in the new state.
- Bank or payment service review: the bank sets its own timeline.
What can go faster
Part of the work runs in parallel: while the state processes the filing, we prepare Form SS-4, the Operating Agreement or Bylaws and the bank file. If registration is needed in the state where the business operates, we start gathering documents for it as soon as the good standing certificate arrives from the state of formation.
Delays most often come from three things: incomplete owner details, corrections to Form SS-4 and additional questions from the bank. We close the first two with a check before filing.
If you need the company by a specific date, for example a contract signing or a sales launch, tell us right away. We will say which route is realistic for that date.
US company formation cost for non-residents
The cost of US company formation is calculated individually: it consists of our work, state government fees and the company's annual maintenance. We show each part separately in the proposal.
What affects the cost
- Entity type: a single-member LLC, a multi-member LLC or a C-Corporation with share issuance.
- The state of formation and whether foreign registration in other states is needed.
- Number of owners, their countries and tax residency.
- Whether translation, apostille or additional state certificates are needed.
- Preparation for a bank, marketplace or investor.
- Bookkeeping and federal and state filings after formation.
Annual costs depend on the state: for example, in Delaware an LLC pays a flat state tax, a corporation pays franchise tax and files an annual report, and in Wyoming a company files an annual report with a license tax. The amounts are in the reference section below.
We will give you an estimate within a working day after a short description of the task: the business activity, the owners and where the business will operate.
Why clients trust us with US company formation
Filing with the state takes little time, while mistakes in the entity type, state and reporting surface later at the bank and with the IRS, so clients trust us with the whole launch.
In business since 2012
For fourteen years we have handled company formations, tax and banking procedures in 50+ jurisdictions. We know the requirements of state registrars, the IRS and banks from our own cases.
We deal with authorities, registrars and banks
The state filing, the EIN application, the correspondence and replies to requests are on us. From you we need the owners' documents and decisions on the structure.
We see the case through to the result
If the state registrar or the IRS returns documents with remarks, we rework them at no extra charge until the company and the EIN are in place.
One team for the whole structure
The US company, bank readiness, accounting, IRS forms and the owner's Ukrainian CFC report are in one pair of hands. There is no need to look for separate contractors for each stage.
Contract and confidentiality
The scope of work, timelines and confidentiality are set out in the contract. We disclose owner and business data only to the extent required by the registrar, the IRS or the bank.
US company formation for non-residents: how we work
US company formation runs in six steps, and at each one you know what is done and what comes next.
- Task review. A short description of the business and the owners, plus a consultation where needed. We propose the entity type, the state and a tax plan for the owner.
- Contract and documents. We fix the scope of work and timelines. We collect passports, addresses and owner details and check the name.
- State filing. We prepare and file the formation document, arrange the registered agent and draw up the Operating Agreement or Bylaws.
- Obtaining the EIN. We prepare Form SS-4 and obtain the EIN from the IRS for an owner without an SSN or ITIN.
- Bank readiness. We assemble the file for the bank, fintech service or marketplace and register the company in other states if needed.
- Handover and calendar. We hand over the documents and the calendar of payments and filings, and connect the accounting.
Documents for US LLC formation for non-residents
For US company formation, a non-resident usually needs only the owners' passports, their addresses and a description of the business. A personal visit to the US is not required.
From owners and directors
- International passport of each member or shareholder and of the manager.
- Proof of residential address: a bank statement or a utility bill.
- Country of tax residency and the tax number there.
- Each member's ownership interest, or the number of shares held by each shareholder.
About the company
- Two or three name options.
- Description of the business, client countries and the payment services you plan to use.
- If the owner is a company: its constitutional documents, a register extract and the ownership chain up to individuals.
What you receive
- The filed formation document certified by the state.
- Operating Agreement for an LLC, or Bylaws and resolutions for a corporation, and share certificates.
- The IRS letter assigning the EIN.
- Registered agent details and a calendar of mandatory filings.
If the company is set up for a brand, it is worth checking the name in advance and, where needed, arranging US trademark registration.
LLC or C-Corporation: a comparison for non-residents
An LLC is convenient for a small business with one or several owners, and a C-Corporation is chosen to attract investors and issue shares. The default federal tax classification of an LLC depends on the number of members. Startups raising venture capital usually choose a corporation: our service page explains Delaware C-Corp formation for non-US founders, founder shares and the flip.
| Parameter | LLC | C-Corporation |
|---|---|---|
| Income tax at company level | None by default: a single-member LLC is a disregarded entity, a multi-member LLC is a partnership | Federal tax of 21 percent plus state tax where it applies |
| Change of tax classification | Can elect to be taxed as a corporation on Form 8832 | S corporation status on Form 2553 is unavailable if any shareholder is a non-resident alien, a company or a partnership |
| Main federal return | Foreign-owned single-member LLC: Form 5472 with a pro forma Form 1120. Multi-member LLC: Form 1065 | Form 1120 |
| Investors and shares | Membership interests, venture funds usually stay away | Several share classes, the standard for venture deals |
| Management | Flexible, under the Operating Agreement | Directors, officers, Bylaws and resolutions |
The choice depends on where the owner pays tax, whether the business has a connection to US territory and what the plans for investors are. For an owner from Ukraine, we make the decision together with a Ukrainian CFC calculation.
Delaware LLC formation, Wyoming LLC formation or your operating state
Delaware is popular with startups and corporations, Wyoming is chosen for small LLCs, and when the business actually operates in another state, the company registers there as well.
| State | Annual obligations | Who it suits |
|---|---|---|
| Delaware, LLC | State tax of $400 a year, paid by June 1 for the previous year, no annual report. Late payment triggers a $200 penalty and interest of 1.5 percent a month on the tax and penalty | An LLC that values the reputation of Delaware law |
| Delaware, corporation | Franchise tax and annual report by March 1. Minimum tax of $175 under the Authorized Shares Method or $400 under the Assumed Par Value Capital Method, report filing fee of $50. Late filing triggers a $200 penalty and interest of 1.5 percent a month | Startups and companies raising venture investment |
| Wyoming | Annual report due by the first day of the month of formation, license tax from $60. Without a report within 60 days after the due date, the company is administratively dissolved | Small LLCs not tied to a particular state |
| State of actual operations | Its own rules for filings, taxes and fees | A business with an office, staff or warehouse in that state |
If a Delaware or Wyoming company is doing business in another state (office, staff, warehouse), it must register there as a foreign entity and pay fees in both states. Separately, states set sales tax obligations: they can arise from a warehouse or from the volume of sales to buyers in the state, even if the company is formed elsewhere.
Every company must have a registered agent in its state of formation: a person or organisation with a physical address in the state that accepts official correspondence and service of process.
EIN and a bank account for a non-resident
The EIN is a company's nine-digit federal tax number, and without it a US company usually cannot open an account, hire staff or file with the IRS. A non-resident obtains it on Form SS-4, separately and after the state filing.
How the IRS issues an EIN to foreign applicants
- The online application on the IRS website is available only with a US address or principal place of business and a responsible party with an SSN, ITIN or EIN. A non-resident without these numbers cannot use it.
- By phone, the IRS line for international applicants works Monday to Friday from 6 a.m. to 11 p.m. Eastern time.
- By fax, the IRS usually returns the number within 4 business days, and by mail processing takes about 4 weeks.
- On Form SS-4, an owner without an SSN or ITIN enters foreign in the responsible party tax number field. Errors in the name, entity type or date of formation lead to a rejection or to a number with wrong data, so we check the form before filing.
The reality of opening an account
Opening a business in the US on paper is easier than getting an account: banks and fintech services check the owners, their country of residence, the business and the source of funds. Traditional US banks often ask the director to visit a branch in person. Fintech services work remotely, but each has its own list of accepted countries and business types.
- Before formation, we find out which bank or service the business needs and what it requires from the company.
- We prepare the business description, contracts or invoices, proof of addresses and the ownership structure.
- If the first service declines, we pick the next option available for your country.
Only the bank decides whether to open the account. A well-prepared company goes through that review noticeably more smoothly.
If the US does not fit your model, we will compare options in other countries: company formation abroad.
Reporting and taxes after formation
A US company reports to the IRS after each year, and having no revenue does not by itself exempt it from filing. For a foreign-owned single-member LLC this is Form 5472 with a pro forma Form 1120 for every year with transactions with the owner, including contributions and distributions. The deadline matches that of Form 1120, which for a calendar year is April 15, with an extension available.
- The penalty for failing to file Form 5472, or filing a substantially incomplete one, is $25,000. If the failure continues more than 90 days after IRS notice, an additional $25,000 applies for each 30-day period.
- A corporation files Form 1120 and pays federal tax of 21 percent on profit, plus state taxes where they apply.
- The state expects its own tax and report: in Delaware by June 1 for the previous year for LLCs and by March 1 for corporations, in Wyoming by the month of formation.
- BOI beneficial ownership report: under the FinCEN final rule of August 11, 2026, effective August 14, 2026, companies created in the US are exempt. Only foreign companies registered to do business in a US state report, and they do not report beneficial owners who are US citizens.
A double tax treaty is in force between the US and Ukraine. An owner who is a Ukrainian tax resident needs to consider the Ukrainian CFC (controlled foreign company) rules: a US company may count as a CFC, and then its profit and the CFC report affect the owner's taxes in Ukraine.
Bookkeeping and filings are handled by US LLC accounting.
How to start
Describe the business activity, the owners and where the business will operate in a few lines: we will reply within a working day with a proposal on the entity type, state and timeline. If you prefer to talk, book a free 10-minute intro call.
Other services
Sources
IRS: Instructions for Form 5472; IRS: Instructions for Form SS-4; IRS: Instructions for Form 1120; IRS: Limited Liability Company (LLC); IRS: S Corporations; 26 U.S. Code § 11, corporate income tax rate; FinCEN: Beneficial Ownership Information; Delaware Division of Corporations: LLC, LP and GP Tax Instructions; Delaware Division of Corporations: Annual Report and Tax Instructions; Wyoming Secretary of State: Business FAQ. Checked: 27.09.2026.
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Frequently asked questions
Can a non-resident form a company in the US?
Which is better in the US: an LLC or a Corporation?
How does a non-resident get an EIN without an SSN?
Why does everyone choose Delaware LLC formation?
How much does a Delaware company cost per year?
Does an LLC have to file if it earned nothing?
Does a US LLC for foreigners have to file a BOI report with FinCEN?
Does company formation guarantee a bank account?
What is a registered agent and why is it needed?
If the company is in Wyoming and the warehouse is in Florida, where do I register?
How does a US company affect the owner's taxes in Ukraine?
How long does US company formation take?
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