Forming a US LLC takes four steps: choose a state, appoint a registered agent there, file the articles of organization, then obtain an EIN from the IRS. State fees are identical for US residents and non-residents - only the process differs. Wyoming costs $100 to file and $60 a year; Delaware $110 and $300; New Mexico $50 with no annual report.
Resident vs non-resident
The state fee is the same. The process is not.
A common myth: non-residents pay more. They do not - state filing and annual fees are identical. What differs is the process and tax.
Non-US residents
- Registered agent is mandatory (no foreign address).
- EIN via Form SS-4 by fax or phone - no SSN needed.
- Foreign-owned LLCs file Form 5472 yearly ($25,000 penalty if missed).
- Often no US income tax on remote work, but US reporting and home-country tax still apply.
- Banking depends on your country - check eligibility first.
US residents
- Can be your own registered agent with a US address.
- EIN online instantly with an SSN.
- Form 5472 usually does not apply.
- S-corp election can cut tax at higher profit.
- Forming outside your home state adds a second registration.
One more clarification founders often miss: the one-time filing fee (e.g. Wyoming $100) is separate from the smaller recurring annual report fee (Wyoming $60/yr). Each state page separates the two.