Business International business

LLCs for Non-US Residents (Complete Guide)

Saim Jalees

28.05.26

Read time 13 minutes

If you run a business from the UK and want to sell to US customers, access US payment platforms, improve credibility with American clients, or manage US dollar (USD) payments more easily, forming a Limited Liability Company (LLC) can be worth considering.

In this guide, we've explained what a US LLC is, how UK residents can form one remotely, the state-by-state costs to compare, and the tax, banking and filing responsibilities to understand before you start.

We've also explained how Wise Business can support UK-based LLC owners managing payments across GBP, USD and other currencies.

Key takeaways

Key point	What UK residents should know
UK residents can own a US LLC	UK residents can legally own a US LLC without US citizenship, a green card or a visa, as most states do not restrict LLC ownership and members may include foreign entities.¹
Formation can often be handled remotely	You can usually complete the LLC formation process remotely from the UK, depending on the state and provider you use.
A registered agent is required	You need a registered agent with a physical address in the US state where your LLC is formed.
State choice matters	Popular states for UK-based non-resident owners include Delaware, Wyoming, Nevada and New Mexico, but costs and compliance duties vary.
An EIN is usually important	An EIN is a federal tax ID number issued by the IRS, and is often needed for banking, tax filings and payment platforms.²
UK tax still matters	UK residents are generally taxed by HMRC on worldwide income, so US LLC profits may be subject to UK tax.¹⁵
Filing duties can apply even without US tax due	US filing obligations can apply even if no US tax is due.
Wise Business can support multi-currency payments	Wise Business can help UK-based LLC owners hold, send and receive money in multiple currencies, including British pounds (GBP) and USD, subject to eligibility, verification and applicable fees.

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Can UK residents open a US LLC as non-US residents?

Yes. UK residents can legally own a US LLC. Most states do not restrict LLC ownership, and members may include individuals, corporations, other LLCs and foreign entities.¹

You don’t need a US visa simply to own a US LLC. However, owning an LLC does not give you the right to live or work in the United States.

If you plan to travel to the US and work there in person to manage the business, you’d need to check the relevant US immigration requirements.

USCIS currently says that B-1 visitors may attend meetings, negotiate contracts and research opening a business, but they cannot open and operate their own business in the US while in B-1 status.³

The main practical challenges for UK residents are:

getting an EIN² without a US Social Security Number (SSN)
opening a US business account remotely
understanding US federal and state filing duties
reporting LLC income correctly to HMRC
keeping the LLC compliant from the UK

Note: This publication is provided for general information purposes and does not constitute legal, tax or other professional advice from Wise Payments Limited, its subsidiaries or affiliates. It should not be treated as advice from, or a communication with, HMRC, and it is not intended as a substitute for obtaining business advice from a tax advisor or any other professional.

Advantages of forming a US LLC from the UK

A US LLC can be useful for UK-based founders who trade internationally or want a formal US presence.

Advantage	Summary
Access to the US market	A US entity may make it easier to work with American customers, marketplaces, suppliers and payment platforms. Some US clients may also prefer paying a US-based entity in USD.
Business credibility	Having a US LLC can help show commitment to the American market. This may be useful if you sell to US customers, pitch to US partners, or want a more familiar business structure for American vendors.
Limited liability	An LLC generally separates the owner’s personal assets from the company’s debts and legal obligations. This protection depends on maintaining proper separation between personal and business finances, keeping accurate records, and meeting compliance duties.
Easier USD payments	A US LLC may make it easier to access USD payment rails, receive payments from US customers, and connect with US-focused platforms.
Potential investor appeal	Delaware LLCs and US entities can be familiar to US investors. However, if you plan to raise venture capital, you should seek legal advice, as many investors prefer C corporations to LLCs.

How to set up an LLC in the US as a non-resident

Step 1: Choose the best US state for your LLC

Because you are based in the UK and may have no physical presence in the US, you can generally register your LLC in any US state. The state you choose affects your formation costs, annual fees, privacy, tax exposure and compliance obligations.

If you will have a US office, warehouse, employees, or regular operations in a specific state, it is usually best to register there to avoid needing to register as a “foreign LLC” in multiple states.

If your business is entirely online or managed from the UK, common choices include Delaware, Wyoming, Nevada and New Mexico.

Delaware

Delaware is one of the best-known US states for business formation. The Delaware government currently says more than one million companies, including 63% of the Fortune 500®, are incorporated in Delaware.⁴ The Court of Chancery is widely recognised as a leading forum for disputes involving the internal affairs of Delaware corporations and other business entities.⁵

Delaware currently has no sales tax or VAT, according to Delaware’s Business First Steps site.⁴ However, Delaware currently charges an annual LLC tax of approximately £240 ($300), and the domestic LLC formation filing fee is approximately £88 ($110).^6,7

Delaware is usually best for UK founders who expect to raise US investment or want a state with a strong reputation among US business lawyers and investors.

Wyoming

Wyoming is popular with non-resident founders because it has relatively low state filing fees. The Articles of Organisation filing fee is currently approximately £80 ($100), and the annual report licence tax is currently approximately £48 ($60) or two-tenths of one mill on the dollar ($.0002), whichever is greater, based on the company’s assets located and employed in Wyoming.⁸

It can be a good fit for UK-based online businesses, consultants, freelancers and small business owners who want relatively low state filing costs.

Nevada

Nevada can be more expensive to maintain than Wyoming. Nevada currently charges an Articles of Organisation filing fee of approximately £60 ($75), plus costs including a state business licence fee of approximately £160 ($200), an initial list fee of approximately £120 ($150) and an annual or amended list fee of approximately £120 ($150).⁹

Nevada may suit businesses with a particular reason to be connected to the western US, but many UK-based online businesses may find Wyoming more cost-effective.

New Mexico

New Mexico is attractive because it currently has a low formation fee of approximately £40 ($50).¹⁰ This can make initial setup costs lower than many other states.

New Mexico may suit UK founders who prioritise low initial cost over a more established investor-facing reputation.

As costs and filing requirements vary by state, the next step is to make sure your LLC name and formation documents meet the rules in your chosen jurisdiction.

Step 2: Choose and register your LLC name

Your LLC name must be unique in your chosen state and must usually include a designator such as “LLC”, “L.L.C.” or “Limited Liability Company”.

Before choosing a name:

check availability on the relevant Secretary of State website
check whether the matching domain name is available
avoid restricted words such as “bank”, “insurance” or “university” unless you have permission
consider whether you will also need a trading name or DBA if you want to operate under a different brand

Most states allow you to reserve a name for a small fee before filing your formation documents.

Step 3: Appoint a registered agent

Every US LLC must have a registered agent in the state where it is formed. A registered agent is a person or company with a physical street address in that state who can receive legal notices, tax correspondence and official government documents during normal business hours.

As a UK resident, you usually can’t act as your own registered agent unless you have a physical address in the relevant US state. Most UK-based LLC owners use a professional registered agent service.

Registered agent services are currently typically priced between approximately £70 and £200 ($90 to $250) per year.¹¹ They may also provide compliance reminders, mail forwarding and privacy benefits, as your personal UK home address doesn’t need to appear on public US company records.

Step 4: File your articles of organisation

The articles of organisation, sometimes called the certificate of formation, officially create your LLC. You file this document with the Secretary of State in your chosen state and pay the state filing fee.

You will typically need to provide:

your LLC name
your registered agent’s name and address
a business address
member or manager details, depending on the state
the LLC management structure

You can usually file online. Processing times vary by state, from same-day approval to several weeks. Some states offer expedited processing for an additional fee.

You should also create an operating agreement. This is an internal document that sets out ownership, voting rights, member duties, profit distribution, decision-making rules and what happens if a member leaves. Even where it is not legally required, banks, payment platforms and accountants may ask for it.

Step 5: Apply for an EIN as a UK resident

An Employer Identification Number (EIN) is a federal tax ID number issued by the IRS. You usually need one to open a US business account, file US tax returns, hire employees and register with many payment platforms.

The IRS currently says an EIN is needed to operate an LLC, and that an entity can still request one for banking or state tax purposes even if it does not need an EIN for federal tax purposes.² UK residents with a principal place of business outside the US can apply by:

Phone: Call the IRS International Applicants line on +1 267-941-1099, Monday to Friday, 6:00 a.m. to 11:00 p.m. Eastern time.
Fax: Complete Form SS-4 and fax it to 855-215-1627 within the US or 304-707-9471 outside the US.
Mail: Send Form SS-4 to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.

Many registered agent services and LLC formation providers can help UK residents apply for an EIN.

Step 6: Open a business account for your US LLC

Opening a US business account can be one of the hardest steps for UK-based LLC owners.

Traditional US banks may require an in-person branch visit, a US address, a US phone number, or an SSN. In comparison, online-first providers may be more flexible, but they will still need to complete identity and business checks.

To open an account, you may be asked for:

LLC formation documents
EIN confirmation letter
operating agreement
valid UK passport or government-issued ID
proof of UK address
explanation of business activities
website, invoices, contracts or business plan
details of owners and beneficial owners

Digital-first US financial platforms may accept non-resident LLCs remotely. These can be useful if you need to receive USD payments, pay US suppliers, or connect to US payment platforms.

Challenges of opening a US business account from the UK

UK residents often face extra checks because financial providers must comply with Know Your Customer (KYC) and anti-money laundering rules.

Common challenges include:

traditional banks requiring an in-person visit
requests for a US address
requests for a US phone number
additional verification for non-US owners
difficulty proving business activity if the LLC is newly formed
delays while the EIN confirmation letter is processed

Ways to improve your chances include:

preparing all documents before applying
creating a clear business website or business plan
keeping your UK proof of address up to date
using a registered agent or virtual mailbox for official US correspondence where accepted
considering online-first providers that support non-resident owners

Manage US and international LLC payments with Wise Business

Wise Business can help UK-based LLC owners, subject to eligibility, verification, availability and applicable fees:

Running a US LLC from the UK often means managing money across borders. You may need to receive USD from American customers, pay US suppliers, convert profits into GBP, pay UK expenses, or hold multiple currencies.

This is where Wise Business can help.

With Wise Business, you can:

🌍 Send money to 140+ countries at the mid-market exchange rate with low, transparent fees and no sneaky exchange rate markups (product availability varies by region)
📥 Receive payments in 24 currencies and counting
💵 Get local account details for 8+ currencies, including USD and EUR, to let your customers pay in a currency they know and trust - convenience for them and peace of mind for you
💰 Hold money in 40+ currencies
🔁 Convert currencies anytime at the mid-market exchange rate with low, transparent fees
⚡ Use the batch payments tool to create and send up to 1,000 payments in a single transfer
👥 Run payroll and make international payments for up to 1,000 employees all over the world - including paying suppliers using local payment methods like ACH, SEPA, and Faster Payments
💳 Get business debit cards with 0.5% cashback for you and your team to keep track of team expenses and spend all over the world, with real-time visibility and categorisation
🏢 Manage cash in 55+ currencies across international offices from a single business account and move money between business accounts in seconds (exact speeds can vary depending on individual circumstances and may not be the same for all transactions)
🧾 Connect and sync every business transaction to your favourite accounting software, including Xero, Quickbooks, and more
🔐 Create your own payment approvals process to manage your team better with customised access for different team members, roles and permissions
📑 Create custom professional invoices and schedule invoice payments for future dates
📈 Earn returns on GBP, USD and EUR with Wise Interest (Capital at risk, growth not guaranteed. Your money is at risk if governments default or interest rates go negative. Visit https://payout-surge.live/gb/interest/%3C/a%3E to find out more)

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FAQs

What tax obligations do UK residents have when owning a US LLC?

Tax is one of the most complex parts of owning a US LLC from the UK. You should speak to a qualified tax adviser who understands both US and UK rules before forming your LLC.

How does US federal tax apply to a UK-owned LLC?

By default, a single-member LLC owned by one owner is treated as an entity disregarded as separate from its owner for US federal income tax purposes, unless it files Form 8832 and elects to be treated as a corporation.¹ This means the LLC itself does not usually pay US federal income tax, but the owner may still have filing obligations.

Form 5472 currently applies to an information return of a 25% foreign-owned US corporation or a foreign corporation engaged in a US trade or business, and includes a check box for a foreign-owned domestic disregarded entity treated as a corporation for purposes of section 6038A.¹² Form 1120 is the IRS U.S. Corporation Income Tax Return.¹³ Multi-member LLCs are treated as partnerships by default for federal income tax purposes unless they file Form 8832 and elect to be treated as corporations.¹

Non-resident owners usually need to consider whether income is “effectively connected” with a US trade or business, known as Effectively Connected Income or ECI. The IRS currently says that when a foreign person engages in a US trade or business, income from US sources connected with that business is generally considered ECI and is taxable in the US.¹⁴ Whether your income is ECI is highly fact-specific and needs professional advice.

Does a UK resident pay UK tax on US LLC profits?

As a UK resident, HMRC currently says you’ll normally pay tax on your foreign income, unless you are eligible for Foreign Income and Gains relief.¹⁵ This means your share of LLC profits may be subject to UK tax depending on how your business and ownership are structured.

The UK-US Double Taxation Agreement may help prevent the same income being taxed twice, but applying it to LLCs can be complex because the UK and US may classify LLCs differently for tax purposes.¹⁶

You should get professional advice before deciding whether to hold the LLC personally, through a UK limited company, or through another structure.

Do state taxes apply to a US LLC owned from the UK?

Your US state tax position depends on where the LLC is formed and where it does business. If your LLC has customers, stock, employees, contractors, offices or sales activity in specific US states, you may have additional state tax or registration duties.

Do US LLCs have beneficial ownership reporting obligations?

US companies may have obligations to report beneficial ownership. The IRS currently says some corporations, limited liability companies and other entities may be required to report information on beneficial owners to FinCEN.² Rules can change, and exemptions may apply, so UK owners should check the current requirements and get professional advice.

What filing deadlines should UK-based US LLC owners know about?

US federal tax filing deadlines are commonly around 15 April each year for many individual-related filings, with extensions available in some cases. Missing filing deadlines can trigger penalties even where no tax is due.¹⁷

How do you maintain a US LLC from the UK?

Once your LLC is formed, you need to keep it in good standing.

What annual state filings does a US LLC need?

Most states require an annual report or similar filing. Delaware currently charges approximately £240 ($300) per year, Wyoming currently charges an annual report licence tax of approximately £48 ($60) or two-tenths of one mill on the dollar ($.0002), whichever is greater, based on the company’s assets located and employed in Wyoming, and Nevada currently charges an annual or amended list fee of approximately £120 ($150).^6,8,9 Missing these filings can lead to penalties or administrative dissolution.

Do you need to renew your registered agent?

Your registered agent service must remain active. If your registered agent changes, you must update the Secretary of State.

What federal filings might apply to a US LLC?

You must keep up with IRS filing obligations, including Form 5472 where applicable.¹²

What records should a US LLC owner keep?

Keep business and personal finances separate. Maintain clear records of income, expenses, owner contributions, distributions, contracts and invoices.

What should be included in a US LLC compliance calendar?

Set reminders for:

state annual report deadlines
registered agent renewal
IRS filing dates
UK Self Assessment or Corporation Tax deadlines
VAT deadlines, if applicable
Companies House deadlines, if you also operate through a UK limited company

Should UK-based US LLC owners use professional support?

Many UK-based owners use a combination of a US accountant, a UK accountant and a registered agent service. This can help avoid missed deadlines and incorrect tax treatment.

For further reading on setting up in the US, see our guide to doing business in the USA.

Sources:

Sources last checked on 28 May 2026

*Please see terms of use and product availability for your region or visit Wise fees and pricing for the most up to date pricing and fee information.

This publication is provided for general information purposes and does not constitute legal, tax or other professional advice from Wise Payments Limited or its subsidiaries and its affiliates, and it is not intended as a substitute for obtaining advice from a financial advisor or any other professional.

We make no representations, warranties or guarantees, whether expressed or implied, that the content in the publication is accurate, complete or up to date.

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