How to set up a US LLC from abroad in 2026: the ultimate tax-free guide
The complete 2026 guide to forming a US LLC as a non-resident: 0% tax (ETBUS), EIN without SSN, US bank account and Stripe.
9 min read
9 min read
You sell online, you run a dropshipping store, you do freelancing or SaaS, but getting paid cleanly turns into a headache: Stripe or PayPal unavailable in your country, accounts that keep getting frozen, complicated wire transfers. The most effective solution is to create a US LLC so you can invoice and get paid in dollars anywhere in the world. And the good news is that you have almost nothing to do: with LLC Place, you send us your information, you sign just once, and we handle everything, 100% remotely. This guide explains how your non-resident LLC gets created in 2026, and how we do it for you.
The good news is that you have almost nothing to do. With LLC Place you send us your details, you sign once, and we handle the whole US LLC registration end to end, 100% remotely. This 2026 guide explains how a non-resident LLC is formed, and how we do it for you.
The US LLC tax loophole: understanding ETBUS
The reason a US LLC is so popular among international founders is its pass-through tax structure. A single-member LLC owned by a non-US resident is treated as a disregarded entity for tax purposes. This means the company itself does not pay corporate income tax to the US government.
To achieve a 100% tax-free status, your business must not be ETBUS (Engaged in Trade or Business in the United States). You are considered non-ETBUS if:
- You have no physical office, warehouse, or retail location in the US.
- You have no dependent employees or exclusive agents working for you on US soil.
- Your business operations are fully conducted from outside the United States.
If you run an online business, a consulting agency, a software company (SaaS), or a remote freelance service from your home country, your profits are subject to 0% US tax. You only report your earnings in your personal country of tax residence.
A single-member US LLC owned by a foreigner must file Form 5472 with a pro forma Form 1120 every year, even with no taxable profit. It is an information return, not a tax, but forgetting it is expensive.
Choosing the best state: Wyoming vs. Delaware vs. New Mexico
Choosing the right US state is crucial. For non-residents, three states stand out:
- Wyoming, the premier choice for e-commerce, digital nomads, and online creators due to low annual fees and strong asset protection.
- Delaware, the standard state for tech startups planning to raise venture capital or seek institutional investors.
- New Mexico, the most budget-friendly option with zero annual state reporting fees, perfect for testing a new business model.
Still hesitating? Our detailed comparison of Wyoming, Delaware and New Mexico goes through the real fees and the tax treatment of each so you can decide based on your activity.
Create your LLC in 4 steps: what LLC Place does for you
- 1Choosing your LLC name, we check its availability and provide the mandatory legal address in your state of registration. You have nothing to look up.
- 2Filing the Articles of Organization, we draft and file your official formation documents with the US Secretary of State. You fill out no forms.
- 3Getting your EIN without an SSN, you simply sign the SS-4 form online, and we obtain your EIN from the IRS without a US social security number.
- 4Your US bank account and Stripe access, once the EIN is obtained, we guide you through opening your Mercury account remotely and activating Stripe US, so you can get paid in dollars anywhere in the world.
How long does it take and what does it cost in 2026?
Count about ten minutes to send us your file. State registration is often processed within a few business days, then the EIN usually takes a few weeks. You follow every step from your dashboard, without chasing the US administration yourself.
Staying compliant: Form 5472 and the state annual report
Forming the US company for non-residents is only the first step. After that, two obligations come back every year: the annual report with your state, which keeps the LLC alive, and the federal filing through Form 5472 with a pro forma Form 1120.
| Annual obligation | With whom | Purpose |
|---|---|---|
| State annual report | Secretary of State | Keeps the LLC in good standing |
| Form 5472 and pro forma 1120 | IRS | Mandatory information return, even with no tax due |
We track these deadlines for you and warn you in time. To understand what is at stake with the federal filing, read our dedicated guide to Form 5472, then let our team run your tax compliance through the year.
Frequently asked questions
Is forming a US LLC as a non-resident legal in 2026?
Yes, and it is entirely legal. You do not need to be a US citizen or resident to own an LLC. No visa, no SSN and no trip to the United States are required. The whole registration happens online from your country.
How do you get an EIN without an SSN?
The EIN comes from the IRS through a route designed for people who have no US Social Security number. You sign the application, we file it and we follow the case until your EIN arrives, without you ever contacting the US administration.
Does a non-resident LLC pay tax in the US?
A single-member US LLC with no physical presence and no income effectively connected to a US trade or business pays 0% US federal tax on its profits. In exchange it must file Form 5472 every year. Your income remains taxable in your country of tax residence.
Can you open a US bank account and Stripe remotely?
Yes. Once your EIN is issued you can open a US business account remotely with a partner such as Mercury, then activate Stripe US on your LLC. You then collect in dollars and receive payments from anywhere in the world.
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