Start a US company from anywhere

You can form a US company in any state, wherever you live. The state you form in becomes the company's home for legal purposes: its law governs the company, and you file annual reports and pay annual taxes or fees there.

Three questions that usually decide it

1. Where will the business physically operate? If you will have an office, staff or a warehouse in a particular state, the company usually has to register there anyway. Forming somewhere else means registering as a foreign entity in that state too, which the SBA notes generally means paying taxes and annual report fees in both states.
2. Do you plan to raise venture capital? Many venture-backed startups use Delaware corporations, mainly because investors and their lawyers are familiar with Delaware law. That is a common pattern, not a requirement.
3. What will it cost to keep the company in good standing each year? Filing fees are a one-time cost; annual reports, franchise taxes and registered agent renewals repeat every year.

An example of annual costs: Delaware

According to the Delaware Division of Corporations, a Delaware LLC pays an annual tax of $400 on or before June 1, with no annual report. A Delaware corporation files an annual report (a $50 fee for non-exempt domestic corporations) and pays franchise tax by March 1, with a minimum of $175 under the authorized shares method or $400 under the assumed par value capital method. Other states use very different structures, so compare before you decide.

Formation filing fees for every state are on our state fee table. For entity-specific detail, see LLC formation and C corporation. Founding from India? Our India guide compares Delaware and Wyoming with live costs and covers FEMA and ODI basics.

Registered agent

Every LLC and corporation must have a registered agent located in its state of formation. The agent receives legal papers, such as a lawsuit, and official notices from the state on the company's behalf. State law generally requires a physical street address in that state, not just a PO box, and someone available to accept documents.

As a founder abroad you cannot be your own registered agent, so you will use a registered agent service. Firmlane includes the first year of registered agent service on eligible orders, and the renewal price is disclosed before you buy.

Mailing address

The registered agent address is for legal and state mail. Banks, payment providers and customers often need a separate mailing address for the business. A business address service is optional; many founders use one, while others use their home address abroad where a provider accepts it.

Identity verification

Expect identity checks at several points. Registered agents, banks and payment providers verify who owns and controls a company, and Firmlane may ask for identity documents during review. Have a valid passport and a recent proof of residential address ready. Names and roles you list on state filings may become part of the public record, depending on the state.

An EIN is your company's federal tax ID. The IRS issues it at no cost; you never have to pay the IRS for an EIN. Apply after the state has approved your company, using the company's exact legal name.

Why the online application usually does not work for you

The IRS online EIN application is open only when all of these are true: the entity was formed in the US or a US territory, its principal place of business is in the US or a US territory, and the responsible party has an SSN or ITIN. If your business is run from abroad, the IRS says you cannot use the online tool, even if you have an ITIN.

The routes open to international applicants

The person who calls must be authorized to receive the EIN and answer questions about Form SS-4, so complete the form before you call. Hours, numbers and processing times are as published by the IRS when we reviewed this guide on October 17, 2026, and can change.

The responsible party

Every application names a responsible party: the individual who ultimately owns or controls the company. It must be a person, not another company, and it cannot be a nominee such as a formation agent. If the responsible party has no SSN or ITIN and cannot get one, the Form SS-4 instructions say to enter "foreign" or N/A on line 7b.

Limits worth knowing

• The IRS issues only one EIN per responsible party per day, across all routes.
• If the responsible party changes later, report it on Form 8822-B within 60 days.
• A new EIN works right away for opening a bank account, but can take up to 2 weeks before it works for e-filing.

How Firmlane helps

Firmlane's EIN assistance is included at no Firmlane fee on eligible orders, and founders without an SSN or ITIN are covered. We prepare the Form SS-4 details with you, use the IRS route that fits your situation and follow the application through. 100% guaranteed EIN, delivered within 4 weeks.

The 4 weeks start once your company has been approved by the state and we have your complete EIN information. The clock pauses while we are waiting for information or a signature from you. Your information must be complete and accurate, and the responsible party must be able to sign the IRS application. If your EIN is not delivered within 4 weeks, we keep working on it at no cost and refund every Firmlane fee you paid on the order, or $100, whichever is more.

EINs are issued by the IRS. Firmlane prepares and submits your application through its established process and follows it through until your EIN is issued. Firmlane is not affiliated with the IRS.

Opening a US business bank account is often the slowest part of the process for international founders, and it is the part no formation provider controls.

How banks decide

Every bank and financial technology provider sets its own eligibility rules. Some open accounts for non-resident owners remotely, some require a visit to a branch, and some do not serve owners from certain countries or businesses in certain industries. Banks verify the identity of the company's owners and controllers and ask how the account will be used.

Banks commonly ask for:

• Your company's approved formation document from the state
• The IRS EIN confirmation
• Your operating agreement, or bylaws and share records for a corporation
• A passport for each owner and controller, and proof of residential address
• A description of the business, its customers and expected transactions
• Sometimes a US address or phone number, or a website

Payment processors

Card processors and online payment platforms have their own requirements, separate from banks. They may limit which countries they support for account owners, require a US bank account, ask for personal tax identification from owners, and review your business model and website before approving you.

What we can and cannot say

Firmlane does not guarantee a bank account or payment processor approval, and nobody else can honestly guarantee it either. A properly formed company with an EIN, clean documents and a clear business description gives you the best starting point.

Free help from Firmlane

Firmlane's banking and payments assistance is free. We help you apply for accounts with Mercury and other US business banks, Wise, PayPal and Stripe: which providers fit where you live, what each one asks for, and how to answer their follow-up questions. Founder perks from partners may also be available on our perks page.

Owning a US company creates US filing obligations even when the company earns nothing. This section covers the federal filings international founders most often miss. It is general information, not tax advice.

Single-member LLC owned by a non-US person: Form 5472

A US LLC with one owner is a disregarded entity for income tax. When that owner is a foreign person, the IRS still treats the LLC as a corporation for one purpose: reporting transactions with its foreign owner and other related parties.

• What to file: Form 5472 attached to a pro forma Form 1120. Only the company's name and address and a few items on the first page of Form 1120 are completed, and "Foreign-owned U.S. DE" is written across the top.
• What is reportable: transactions between the LLC and its foreign owner or other related parties, including amounts paid or received for forming the LLC, contributions to it and distributions from it.
• When: by the Form 1120 due date, generally the 15th day of the 4th month after the tax year ends (April 15 for a calendar year). An extension can be requested on Form 7004.
• How: it cannot be filed electronically. The IRS accepts it by fax at 855-887-7737 or by mail to its dedicated Ogden, Utah address listed in the Form 5472 instructions.
• Penalty: the IRS penalty for failing to file, or filing a substantially incomplete form, is $25,000. If the failure continues more than 90 days after IRS notice, an additional $25,000 applies for each 30-day period.
• Records: the LLC must keep records that support the reported transactions.

Other structures

• Multi-member LLC: taxed as a partnership by default and files Form 1065. Partnerships with foreign partners have additional withholding and reporting rules.
• C corporation: files Form 1120 and pays federal tax at 21% on its taxable income. A corporation that is 25% or more foreign-owned generally also attaches Form 5472 for reportable transactions with related parties. Dividends paid to non-US shareholders are generally subject to US withholding, which a tax treaty may reduce.

Do you personally owe US income tax?

That depends on facts such as whether the business is engaged in a trade or business in the US, where the work is done and whether a tax treaty applies. Many international founders get a one-time review from a cross-border tax professional before they start trading.

State and home-country taxes

States charge their own annual taxes and fees, and some require sales tax registration if you sell taxable goods or services to customers there. Your home country may also tax you on the US company's profits or require you to report it. Plan for both.

Firmlane offers optional bookkeeping and tax preparation, with returns such as Form 5472 prepared by qualified tax professionals and priced upfront, and compliance services for state reports and deadlines.

The Corporate Transparency Act originally required most US companies to report their beneficial owners to FinCEN. That has changed. Here is the status as of our review on October 17, 2026:

• March 2025: FinCEN announced on March 21, 2025 an interim final rule, published March 26, 2025, that removed BOI reporting requirements for companies created in the US and for US persons.
• August 2026: On August 11, 2026, FinCEN announced a final rule making those exemptions permanent. FinCEN's BOI page states that the final rule became effective on August 14, 2026.
• Who still reports: entities formed under the law of a foreign country that register to do business in a US state remain reporting companies. They report beneficial ownership information for foreign individuals, not for US persons.

What this means for you: an LLC or corporation formed in a US state is a domestic company, so under current FinCEN rules it does not file a BOI report, even when its owners live outside the US. If you have a non-US company that registers to do business in a US state, check FinCEN's current requirements and deadlines at fincen.gov/boi.

Rules in this area have changed several times. Always confirm the latest position on FinCEN's site.