New MexicoLowest annual cost
$200
- Annual state fee
- No annual fee
- Processing
- 10–12 business days
- Privacy
- Highest — members and managers are not listed on the public record.
- Best for
- Lowest total cost, with no annual state fee.
US tax
US tax guide for non-US owners of a US LLC
A practical guide to the key filing obligations for non-US residents who own a US LLC.
Key tax facts
What you should know as an LLC owner
No federal tax on non-US income
If you live outside the US and do not have US-source income, you generally do not owe US federal income tax.
Annual filing is still mandatory
Even when no tax is due, you still need the required informational filing. Missing it can be very expensive.
US-source income can change the picture
If you have effectively connected US income, different tax rules can apply.
Wyoming has no state income tax
Wyoming does not impose state income tax on companies or individuals.
Compare states
How the states differ
The state you form in changes your cost, privacy, and speed — but not your federal tax. Here is how the four states we support compare.
WyomingFastest
$260
- Annual state fee
- $60
- Processing
- 3–5 business days
- Privacy
- High — Wyoming does not publish member names.
- Best for
- The best all-round default — privacy, low fee, fast filing.
Delaware
$280
- Annual state fee
- $300
- Processing
- 10–12 business days
- Privacy
- Medium — members are not public, but Delaware is the most scrutinized.
- Best for
- Startups raising from US VCs that expect a Delaware entity.
Florida
$300
- Annual state fee
- $139
- Processing
- 10–12 business days
- Privacy
- Low — managers/members appear on the public annual report.
- Best for
- Owners who want a US/Florida footprint.
| State | New MexicoLowest annual cost | WyomingFastest | Delaware | Florida |
|---|---|---|---|---|
| All-in price | $200 | $260 | $280 | $300 |
| Annual state fee | No annual fee | $60 | $300 | $139 |
| Processing | 10–12 business days | 3–5 business days | 10–12 business days | 10–12 business days |
| Privacy | Highest — members and managers are not listed on the public record. | High — Wyoming does not publish member names. | Medium — members are not public, but Delaware is the most scrutinized. | Low — managers/members appear on the public annual report. |
| Best for | Lowest total cost, with no annual state fee. | The best all-round default — privacy, low fee, fast filing. | Startups raising from US VCs that expect a Delaware entity. | Owners who want a US/Florida footprint. |
Every state also has a flat $100/yr registered-agent renewal from year 2.
Federal tax treatment is identical in every state: a foreign-owned single-member LLC files Form 5472 + a pro forma 1120, and only US-effectively-connected income is taxed. The state you pick does not change that.
All-in prices include our service, the registered agent (year 1), and the state filing fee. Annual state fees are paid to the state after year one.
US tax estimator
Estimate your possible US tax exposure as a non-US LLC owner
$
0%
Remote services delivered from outside the US to US clients are often treated differently from direct US-source operating income
Estimated results
US-source income
$0
Non-US income
$50,000
Estimated federal tax
$0
Effective tax rate
0.0%
$0 federal tax
If your income is entirely non-US source, no federal income tax may be due in common cases
Required forms:
- Form 5472 + Pro Forma 1120
This content is for education and general information only and does not constitute legal or tax advice. Tax outcomes depend on your specific facts. Speak with a qualified accountant or tax adviser before making decisions.
Sales tax
What you sell changes your tax
Federal income tax is only part of the picture. If you sell physical products, US sales tax can apply — and it works very differently from income tax.
- No US sales tax on most services sold to clients abroad.
- Federal information return (Form 5472 + pro forma 1120) still required.
- Tax only on US-effectively-connected income (usually none for remote work).
Sales tax
Most states do not tax professional or remote services, so sales tax rarely applies.
Form 5472 + 1120
The simplest case — typically no federal tax due, but the annual filing is mandatory.
The #1 misconception
Sales tax depends on where your customers are, not the state you form in. Forming in a “no-tax” state like Wyoming does NOT exempt you from collecting sales tax in states where you have nexus. Your federal filing (Form 5472 + pro forma 1120) is unchanged either way.
Key deadlines
Important filing dates
1
January 1
Tax year starts
The US tax year usually runs from January 1 to December 31.
2
April 15
Form 5472 + pro forma 1120 deadline
For a calendar-year foreign-owned single-member LLC, the information return is due on the 15th day of the 4th month — April 15.
3
Form 7004
Six-month extension
Filing Form 7004 by the original due date extends the filing deadline to October 15.
4
October 15
Extended filing deadline
With an approved Form 7004 extension, the final filing date is October 15.
Common questions about US LLC tax
Important note: This content is for education and general information only and does not constitute legal or tax advice. Tax outcomes depend on your specific facts. Speak with a qualified accountant or tax adviser before making decisions.
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