Who it’s for
- SaaS, e-commerce and services businesses in the UAE, Gulf, UK, Europe, Africa, Singapore, Latin America and India selling to US customers.
- Startups raising from US investors, who usually expect a Delaware C-Corp.
- Freelancers and agencies who want a US entity for contracts and payments — see US LLC for freelancers.
LLC or C-Corp?
| LLC | C-Corp | |
|---|---|---|
| Best for | Owner-run businesses, services, e-commerce | Startups raising venture capital, issuing stock options |
| Usual state | Wyoming or Delaware — see Delaware vs Wyoming | Delaware — see C-Corp vs LLC |
| Key annual filings for foreign owners | Form 5472 with a pro forma 1120 for a single-member LLC; state annual tax or report | Federal corporate return; Delaware franchise tax and annual report |
How it works
Structure
A short call on your business, owners and home-country tax — so the US entity fits with your local company and personal tax.
Form & EIN
State filing, registered agent, operating agreement or bylaws, and an EIN from the IRS — no SSN or ITIN needed. See EIN for non-residents.
Bank & compliance
US bank or fintech account, bookkeeping set-up and a calendar of every federal and state deadline.
Staying compliant
- Form 5472: foreign-owned single-member LLCs must file it each year with a pro forma Form 1120; the penalty for missing it is USD 25,000 per form — see Form 5472 guide.
- Delaware: corporations file an annual report and pay franchise tax by 1 March; LLCs pay an annual tax by 1 June — see Delaware franchise tax.
- Home country: your own country may tax or require reporting of a foreign company you own — we flag this at the structuring stage, and work with your local adviser.
- Full calendar: US company compliance calendar.