Everything a Foreign-Owned U.S. Entity Needs
From formation through annual compliance — all under one roof, all prepared by a licensed CPA.
Pillar 1 — Formation
LLC Formation for Non-US Residents
We handle the entire formation process — state filing, registered agent, EIN, and operating agreement — so you can open a U.S. business bank account and start operating.
✓State filing in Delaware, Wyoming, Florida or New Mexico — CPA advises on the right state for your situation
✓ EIN (Federal Tax ID) — required to open a U.S. bank account
✓ Registered Agent service — U.S. address for official correspondence
✓ Operating Agreement — legally required in most states
✓ CPA review of structure for compliance with U.S. tax law
ONE TIME FEE
$999
State filing fees included — no hidden add-ons
Pillar 2 — Compliance
Tax Filing & Annual Compliance
Stay fully IRS-compliant every year — annual reports, federal tax filings, ITIN applications, and bookkeeping — prepared and signed by a named, licensed CPA.
✓ Annual federal tax filing — Form 5472 + pro-forma 1120, Form 1065 + Schedule K1, or Form 1120 (CPA-prepared and signed)
✓ Form 5472 — the annual information return every foreign-owned U.S. LLC must file, even with zero activity ($25,000 penalty if missed)
✓ ITIN application for foreign individuals — required for banking and tax purposes
✓ Bookkeeping and transaction categorization for U.S. entity
✓ Annual state compliance — reports and registered agent renewal
ANNUAL TAX FILING
$599
Single-member $599 · Multi-member $699 · C-Corp $999
One Firm. The Whole Journey.
From company formation to annual filings to IRS representation — one named CPA firm, accountable at every step.
FORM
U.S. LLC or INC in NM, WY, DE, or FL — $999 all-inclusive, state fees covered
BANK
Applications with two U.S. banking institutions; at least one approved account guaranteed
FILE
Annual tax filing from $599, prepared under a named CPA — every foreign-owned LLC must file Form 5472 yearly, even with zero activity
REPRESENTED
If the IRS writes, your CPA firm responds. You are never alone with a government letter.
A formation platform's job ends when your company exists. Ours begins there.
Arik Rozen, CPA, MBA
Head of Tax Filing — TAXUSA GROUP
Virginia Board of Accountancy
License #025991
Issued September 24, 2001
Verify at boa.virginia.gov ↗
IRS PTIN Directory ↗
A Named CPA Behind Every Filing — Not a Software Platform
Tax USA Inc is not an automation platform or document assembly service. Every LLC formation, annual tax filing, and compliance review is overseen by Arik Rozen, CPA, MBA — a named, licensed U.S. Certified Public Accountant whose license is publicly verifiable at the Virginia Board of Accountancy.
IRS Authorized e-File Provider since 2004. Tax USA Inc is registered with the IRS as an authorized electronic filing provider — verifiable at the IRS PTIN directory.
Documented Assurance Protocol. Every filing follows a documented CPA review checklist. Named accountability. Filing confirmation. IRS penalty representation terms. Read the protocol →
230,000+ filings since 2004 for foreign-owned entities in 198 countries — including single-member LLCs, multi-member LLCs, C-Corporations, and ITINs.
Documented Assurance Protocol
Every filing follows a documented review checklist — named CPA accountability, filing confirmation, and representation terms. This is our written commitment, not a marketing claim.
Frequently Asked Questions
Answers from Arik Rozen, CPA, MBA — based on questions from our 230,000+ client filings across 198 countries.
Can a non-US resident own and operate a U.S. LLC?
Yes. U.S. law imposes no citizenship or residency requirement on LLC ownership. Non-US residents can form, own, and operate a U.S. LLC from anywhere in the world. You will need an EIN (Federal Tax ID) to open a U.S. business bank account, and annual tax filings are required with the IRS — even if the LLC has no U.S.-sourced income. Tax USA Inc handles the entire process from formation through annual compliance.
Is a U.S. LLC tax-free for non-US residents?
A U.S. LLC can be structured so that it owes no U.S. federal income tax — when structured correctly and all IRS conditions are met. Specifically: the LLC must have no Effectively Connected Income (ECI), no U.S.-sourced income, and must meet the non-resident ownership rules. Annual information filings with the IRS are still required. We strongly recommend reading our tax-free LLC structure guide and U.S. tax obligations guide before making any assumptions. A CPA review is essential.
Delaware or Wyoming — which state should I choose?
Both are popular choices for foreign-owned LLCs. Delaware offers superior legal infrastructure and is preferred by investors and banks. Wyoming has lower state fees and no state income tax. The right choice depends on your business type, planned banking, and investor requirements. Read our Delaware vs Wyoming comparison guide, and our team will advise on the right state for your situation during the formation process.
What is an EIN and do I need one as a non-US resident?
An EIN (Employer Identification Number) is the IRS-issued Federal Tax ID for your LLC. You need one to open a U.S. business bank account, hire employees, and file taxes. As a non-US resident, you cannot use the IRS online EIN application — it requires a U.S. Social Security Number. Tax USA Inc obtains EINs for non-residents directly with the IRS. See our EIN service page for details and timing.
What is an ITIN and when do I need one?
An ITIN (Individual Taxpayer Identification Number) is an IRS-issued tax ID for individuals who are not eligible for a Social Security Number. As a foreign national, you may need an ITIN to file a personal U.S. tax return, open certain bank accounts, or claim treaty benefits. Tax USA Inc is an IRS Authorized Acceptance Agent — we prepare and submit ITIN applications directly to the IRS. See our ITIN application service.
What annual filings does a foreign-owned U.S. LLC need?
At minimum, a foreign-owned single-member LLC must file Form 5472 and a pro-forma Form 1120 by April 15 each year (extension available via Form 7004). Multi-member LLCs must file Form 1065 by March 15. State annual reports are also required in most states. Failure to file Form 5472 carries an IRS penalty of $25,000 per form under IRC §6038A(d)(1). Tax USA Inc handles all required annual filings. Form 5472 filings for our clients are processed through form5472.online.
How is Tax USA Inc different from a formation platform?
Formation platforms automate document filing — they are not CPA firms. Tax USA Inc is a CPA firm: every filing is prepared and reviewed by Arik Rozen, CPA, MBA (Virginia License #025991), an IRS Authorized e-File Provider since 2004. A platform's job ends when your company exists. Ours begins there — with annual tax filing from $599, deadline management, and IRS correspondence handled under a named, licensed CPA. We offer a Documented Assurance Protocol and a Zero-Penalty Guarantee on all CPA-prepared filings. See the Platform or CPA Firm? breakdown on our formation page.
How do I get started?
All products and packages are available on our store at store.tax-usa.net. Select your package, complete the intake form, and our team will begin the process. For complex situations or questions before purchasing, use our contact form to reach us directly. We respond to all inquiries within 1 business day.
What does 🍊 Orange give you?
Total Compliance & peace of mind