A practitioner guide for non-residents forming a US LLC in 2026: state choice (Delaware, Wyoming, Florida), pass-through vs C-corp, ECI and federal tax, EIN, banking and Mercury, BOI reporting, and common mistakes like the Form 5472 penalty.
A US LLC is one of the most popular vehicles for non-residents: no citizenship or green card needed, access to US payment rails, and counterparty trust. But "0% tax for non-residents" is a dangerous oversimplification — it all depends on whether you have ECI and how you file. This guide covers state choice, how tax actually works, EIN and banking, and where people go wrong.
The Russian-language edition of this operator guide is the canonical version; this English summary mirrors its structure.
Wyoming is cheap and private for online businesses; Delaware suits venture-backed plans; Florida fits real local presence. A single-member LLC is a disregarded entity (pass-through). Federal income tax for a non-resident owner generally arises only with ECI (effectively connected income) or US-source withholding income. Critically, a foreign-owned single-member LLC must file Form 5472 with a pro-forma 1120 annually — the penalty for missing it starts at USD 25,000.
EIN comes from the IRS via SS-4; banking is via Mercury, Brex, Relay, Wise. BOI reporting under the Corporate Transparency Act changed sharply in 2025 — the obligation was lifted from domestic US companies and refocused on foreign entities; verify current FinCEN rules before filing.
See the full Russian guide for the ECI analysis and detailed walkthrough.
INNOVA CG handles US LLC formation for non-residents: state selection, EIN, the correct tax position (ECI analysis), 5472/1120 and BOI filings, and bank account opening via Mercury and alternatives.
This material is for general information only and does not constitute legal or tax advice. Accurate as of the publication date.
