US LLC for Non-Residents: Delaware vs Wyoming, EIN, Form 5472 and Compliance

Forming a US LLC as a non-resident: choosing Delaware or Wyoming, EIN, registered agent, bank account, Form 5472 and pro-forma 1120 annual filing requirements.

A US LLC is popular with freelancers, e-commerce sellers, SaaS founders and agencies who want to sell to American customers, use US payment platforms and appear credible to global clients. Non-residents can own a US LLC, but the tax and reporting rules deserve attention.

Choosing a state

Delaware is known for its business-friendly courts and is common for startups seeking investors. Wyoming offers low fees and strong privacy features, and is popular with small operators. Other states such as Florida or Texas may suit businesses with local operations. Compare formation fees, annual fees and state taxes.

Formation steps

1. Pick the state and entity type (LLC or C-Corporation).
2. Appoint a registered agent and file the Articles of Organization.
3. Prepare an Operating Agreement.
4. Apply for an EIN with the IRS using Form SS-4.
5. Open a business bank or payment account.

Taxes to understand

• A single-member LLC owned by a non-resident is generally disregarded for US federal income tax, with different results if there is income effectively connected with a US trade or business
• A C-Corporation pays 21 percent federal corporate tax
• State taxes vary, and sales tax depends on where you have nexus
• Pakistani owners may also have tax obligations at home

The crucial annual filing

Foreign-owned single-member LLCs usually must file Form 5472 with a pro-forma Form 1120 each year, even with little or no income. Penalties for missing this filing are significant.

Banking and payments

Stripe, PayPal and US banks each have their own KYC. Use accurate details and keep clean accounting.

BIZEASE SOLUTIONS helps with formation, EIN, bookkeeping and annual compliance so your US LLC stays in good standing.

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This article is general information, not legal, tax or financial advice. Rules and rates change, so confirm your situation with a qualified adviser.

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