- New Service — Foreign Entrepreneurs
Form Your US Entity in Delaware, Wyoming, Florida or New Mexico — From Anywhere
Our licensed CPAs guide non-US residents through state selection, entity filing, EIN Application, and Day‑1 compliance setup — entirely online. No US travel, no SSN, no residency required.
What We Handle for You
- State Filing — Articles of Organization or Incorporation to your chosen state
- Registered Agent — Licensed resident agent coordinated in all four states
- EIN Application — Federal tax ID from the IRS without a US Social Security Number
- Operating Agreement — Custom agreement drafted for foreign-owned structures
- Compliance Setup — Day‑1 briefing on Form 5472 obligations and state filing deadlines
IRS Compliance Requirement: Foreign-owned U.S. disregarded entities (single-member LLCs) must file Form 5472 with a pro forma Form 1120 annually—even with zero income. Failure to file: $25,000 penalty per form per year, with no upper limit. We brief every client on these obligations at formation so nothing is missed in Year 1.
Why Form a US Entity
A US LLC Unlocks Access That Stays Closed Without One
01
Access US Payment Processors
02
Open a US Business Bank Account
03
Sell on Amazon and US Platforms
04
Potential Tax Efficiency for Non-Residents
Foreign-owned LLCs without US physical presence (non-ETBUS) may have no U.S. federal income tax liability, depending on sourcing rules, ETBUS determination, and applicable tax treaties. Our CPAs confirm your ETBUS status at formation — before your first filing.
05
Credibility with US Clients and Investors
The Compliance Risk Is Real
$25,000
Per Form 5472, per year — applies to dormant LLCs with zero revenue
- Capital contributions in Year 1 trigger Form 5472 before your LLC earns a dollar
- Penalty compounds by $25,000 every 30 days after an IRS notice, with no maximum cap
- Form 5472 cannot be e-filed (single-member LLCs) — it must reach IRS (Ogden, Utah)
- The 2026 OBBBA adds enhanced FTIN requirements and a 1% remittance tax on certain cross-border transfers
- Multi-member LLCs require Forms 1065, 8804, and 8805 — a separate, earlier compliance track
Choose Your State
Four States. One Right Answer for Your Business.
We form entities in Delaware, Wyoming, Florida, and New Mexico. Each carries a distinct advantage for foreign entrepreneurs. We will recommend the right fit after a free consultation.
Investor Standard
Delaware
- Formation Fee
- $110
- Annual Cost
- $300 franchise tax
- Annual Report
- Not required for LLCs
- Privacy Level
- High
- State Income Tax
- None on LLC income
Best for: VC fundraising, C-Corps, trademark and IP holding, investor-credibility requirements
Most Private
Wyoming
- Formation Fee
- $100
- Annual Cost
- From $60
- Annual Report
- Anniversary month
- Privacy Level
- Very High — no member disclosure
- State Income Tax
- None
Best for: Online businesses, Amazon FBA, digital services, privacy-first founders
Latin America Gateway
Florida
Ideal for Latin American entrepreneurs planning US physical operations
- Formation Fee
- $125
- Annual Cost
- $138.75 — due May 1
- Annual Report
- Required each year
- Privacy Level
- Moderate
- State Income Tax
- None (personal)
- Late Fee
- $538 if filed after July 1
Best for: Latin American founders, import/export, real estate, physical US presence plans
Lowest Total Cost
New Mexico
- Formation Fee
- $50
- Annual Cost
- None
- Annual Report
- Not required
- Privacy Level
- Very High
- State Income Tax
- None on passive income
Best for: Holding companies, budget-conscious founders, minimal ongoing state compliance
How It Works
From First Call to Active Entity — Entirely Remote
1
Free Consultation
A licensed CPA reviews your business model, country of residence, and goals to recommend the right state and entity type.
15–30 minutes
2
Document Collection
1–2 days
3
State Filing
2–7 business days
4
EIN Application
upto 2 weeks
5
Compliance Handoff
Included
Entity Types We Form
Every Structure, Matched to Your Situation
Most Common
Single-Member LLC
Annual Filing Required: 1120 Pro Forma + Form 5472
- 100% foreign ownership permitted
- No US residency or Social Security Number required
- Pass-through taxation as a disregarded entity
- Member privacy in Wyoming, New Mexico, and Delaware
- Minimal US tax liability if non-ETBUS status confirmed
Multi-Member LLC
Annual Filing Required: Form 1065 + 8804 + 8805
- Flexible profit-sharing between partners
- Mix of US and foreign partners allowed
- Schedule K-1 preparation for each partner
- Section 1446 withholding via Forms 8804 and 8805
- Corporate tax election available via Form 8832
C-Corporation
Annual Filing Required: Full Form 1120 + Form 5472
- Required for VC and institutional investment rounds
- Incentive stock option plans supported
- Delaware C-Corp is the VC industry standard
- Transfer pricing analysis included
- Foreign tax credit optimization applied
Annual Filing Obligations
What You Will Need to File Every Year
Every foreign-owned US entity carries mandatory annual IRS and state filing obligations from the first year of formation. Understanding these before you form ensures no surprises. OptimizeTax tracks every deadline for you.
| Deadline | Form / Filing | Who Must File | Penalty for Missing | Extension Available |
|---|---|---|---|---|
March 15 | Form 1065 — Partnership Return | All multi-member LLCs with one or more foreign partners | $220 per partner per month, up to 12 months Files one month before all other foreign-entity returns | Yes — Form 7004 extends to Sept 15 |
April 15 | Form 5472 + 1120 Pro Forma | All single-member LLCs with a foreign owner | $25,000 per form +$25,000 every 30 days after IRS notice — no maximum cap | Form 7004 extends to Oct 15; penalty still applies to a missing 5472 |
April 15 | Form 1120 (full) + Form 5472 | C-Corporations with 25% or more foreign ownership | 5% of unpaid tax per month (max 25%) plus $25,000 per Form 5472 Transfer pricing documentation must be contemporaneous | Yes — Form 7004 extends to Oct 15 |
May 1 | Florida Annual Report | All Florida-registered LLCs and Corporations | $400 late penalty if filed after July 1 Risk of administrative dissolution after September | No extension available |
June 1 | Delaware Franchise Tax — $300 flat fee | All Delaware LLCs in good standing | $200 penalty plus 1.5% monthly interest on unpaid balance Loss of good standing affects banking and contracts | No extension available |
Anniversary Month | Wyoming Annual Report — minimum $60 | All Wyoming LLCs, due in the month of formation | Administrative dissolution after 60-day cure period Reinstatement requires back fees and penalties | No extension available |
September 15 | Form 1065 — extended return | Partnerships that filed Form 7004 extension in March | Same as original deadline: $220 per partner per month | No further extension available |
October 15 | Form 5472 / 1120 Pro Forma / 1120 — extended | Single-member LLCs and C-Corps that filed Form 7004 in April | $25,000 per Form 5472 still applies on extended returns This is the absolute final deadline — no further extension exists | No further extension available |
None | New Mexico — no state annual report or fee | New Mexico LLCs | No state penalty — federal Form 5472 obligations still apply | N/A |
Important: Filing Form 7004 extends the time to submit your 1120 Pro Forma return, but it does not suspend or reduce the $25,000 Form 5472 penalty. The IRS treats Form 5472 as a standalone information-reporting obligation. OptimizeTax files Form 5472 in advance of the April 15 deadline for all clients on an annual compliance retainer.
Transparent Pricing
Clear Packages. No Hidden Fees.
All packages completed by licensed US CPAs and IRS Enrolled Agents. Annual compliance filings available as standalone services or as bundled add-ons.
Investor Standard
Basic Formation
$299
one-time
- State filing in DE, WY, FL, or NM
- Registered agent coordination — Year 1
- EIN Application from IRS
- Formation document delivery
- Day-1 compliance briefing
Best Value
Most Popular
Formation + Compliance Bundle
$699
- Everything in Basic Formation
- First-year Form 5472 preparation
- 1120 Pro Forma preparation and filing1120 Pro Forma preparation and filing
- ETBUS determination memo
- FDAP income review
- 12-month IRS correspondence support
Multi-Owner
Partnership Formation
Multi-Member LLC — 1065 + 8804/8805
$799
formation plus first-year federal filing
- Multi-member LLC state filing
- Partnership operating agreement
- EIN Application
- Form 1065 partnership return
- K-1 preparation — up to 2 partners
- Withholding analysis: Forms 8804 and 8805
Investor-Ready
C-Corporation
$1,199
formation plus first-year federal filing
- Delaware C-Corp formation
- Stock authorization and bylaws
- EIN Application
- Full Form 1120 corporate return
- Form 5472 related-party reporting
- Transfer pricing guidance
Add-ons available: ITIN application (+$350) · State annual report filing (+$75) · Additional 1065 partners (+$75 each) · State income tax returns (+$100–$300). For reference: comparable services at Big 4 firms are priced at $3,500–$7,000.
Trusted by Foreign Entrepreneurs in 50+ Countries
Client Testimonials
Foreign Entrepreneurs. Verified Results.
India — Bangalore
“OptimizeTax made it straightforward to form my Wyoming LLC from India. They handled the EIN, explained every Form 5472 obligation, and had me operational with Mercury in under two weeks.”
Arjun M.
SaaS Founder
Brazil — São Paulo
Fernanda C.
E-Commerce Seller
UAE — Dubai
Khalid A.
Amazon FBA Seller
Frequently Asked Questions
Questions from Foreign Entrepreneurs
Formation
Can a non-US resident form a US LLC without visiting the United States?
Yes. Non-US residents can form a US LLC or Corporation entirely remotely. No US visit, visa, Social Security Number, or US address is required. OptimizeTax handles all state filings, registered agent setup, and EIN Application through a secure online process.
State Selection
Which US state is best for a foreign-owned LLC — Delaware or Wyoming?
Compliance
What is Form 5472 and what is the penalty for not filing it?
EIN
How does a foreign person get a US EIN without a Social Security Number?
Ownership
Can a foreign company — not an individual — own a US LLC?
Taxation
Does a foreign-owned LLC owe US tax if it has no US physical presence
2025 Update
What changed in 2025 under the Corporate Transparency Act for foreign LLCs?
A March 2025 update removed the Beneficial Ownership Information filing requirement for US-formed domestic entities with FinCEN. Only foreign-formed entities registering to do business in the US must now file BOI reports. This restores privacy advantages for Wyoming, Delaware, and New Mexico LLCs formed by foreign entrepreneurs.
Annual Obligations
What are the key annual filing deadlines for a foreign-owned US LLC?
Ready to Form Your US Entity?
Book a free 15-minute consultation with a licensed CPA. We will recommend the right state, entity type, and first-year compliance roadmap for your situation — no obligation.
