US LLC Formation for International Founders

You do not need to be a US citizen, hold a green card, or visit the United States to own 100% of a US Limited Liability Company.

Mandatory Post-Formation IRS Compliance

Foreign-owned single-member LLCs are classified as disregarded entities for US tax purposes. Under IRS regulations (Section 6038A), every foreign-owned US LLC must file Form 5472 with a pro-forma Form 1120 annually. The statutory IRS penalty for failing to file or late filing is $25,000 per violation.