The state has approved your filing, the certificate of formation is in your inbox, and the formation service has sent its congratulations. What you own right now is a legal shell. It has no tax ID, no bank account, no way to receive a payment, and it already has a filing obligation with the IRS. This guide lists what comes next for a non-resident owner, in the order that actually works.
Step 1: Collect the formation documents
You need the stamped certificate of formation (called articles of organization in some states) and an operating agreement. The operating agreement is not filed with the state, but banks ask for it, and for a single-member LLC it is a two-page document that names you as the sole member. If your formation service did not provide one, write it now; templates for your state are easy to find.
Check the exact spelling of the LLC name and the suffix ("LLC", "L.L.C.", "Limited Liability Company") on the certificate. Every later step, starting with the EIN, has to match it character for character.
Step 2: Get the EIN. Everything else waits for this
The Employer Identification Number is the federal tax ID of the company. It is issued by the IRS, it is free, and it is the one thing you cannot skip or postpone:
- No bank or fintech will open an account without it and an IRS letter proving it.
- Stripe, PayPal, Amazon, Shopify Payments, and the others verify it before you can take money under the LLC.
- US clients ask for Form W-9, which carries the EIN, before they pay an invoice.
- A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 every year, and the form cannot be filed without an EIN. See the Form 5472 guide.
Here is the catch for non-residents. The IRS online EIN tool, which gives US residents the number in minutes, requires an SSN or ITIN. Without one you fax or mail Form SS-4 and wait 4 to 12 weeks, with no tracking and no status page. A formation service's EIN add-on does the same thing for you and quotes 4 to 8 weeks. Or you use a third party designee like SwiftEIN: we file the SS-4 for your LLC, follow up directly, and email you the IRS 147c letter, in 72 hours or less for 99% of orders. The EIN is the same, real, IRS-assigned number whichever route you take; the difference is how long your LLC sits idle. More in how to get an EIN without an SSN.
Step 3: Open the business bank account
With the 147c letter, formation documents, operating agreement, and your passport, apply to a provider that accepts non-resident owners (Mercury, Relay, Wise Business, and similar fintechs are the usual choices; traditional banks mostly want you in a branch). Complete applications with the IRS letter attached are approved in days; applications marked "EIN pending" stall. See opening a US bank account as a non-resident.
From the first day, keep LLC money and personal money separate. Fund the account from your personal account and record it as a capital contribution. That record is what you will report on Form 5472.
Step 4: Set up payments and paperwork
- Stripe, PayPal, or a marketplace account in the LLC's name, verified with the EIN and the bank account.
- A W-9 ready to send to US clients (your LLC's name, address, EIN, and the right tax classification).
- A US mailing address or virtual mailbox if you do not already have one; the IRS and the state send paper mail.
- Sales tax: if you sell physical goods to US customers, check whether you have nexus in any state and register where required.
Step 5: Put the compliance calendar in place
| Filing | Who | When | Needs EIN |
|---|---|---|---|
| Form 5472 + pro forma 1120 | Foreign-owned single-member LLC | April 15 (extension via Form 7004) | Yes |
| Form 1065 + K-1s | Multi-member LLC | March 15 | Yes |
| State annual report or franchise tax | Depends on state (Wyoming, Delaware, Florida, New Mexico all differ) | Varies | Often |
| BOI report (FinCEN) | Check current rules; requirements for foreign-owned entities have changed | Varies | No |
| Registered agent renewal | Every LLC | Annually | No |
Engage a US tax professional before your first year ends. The $25,000 penalty for a missed Form 5472 is real and has been applied to tiny, dormant LLCs.
Step 6: Decide whether you personally need an ITIN
Most foreign owners of a single-member LLC with no US presence never need one; the LLC's filings use the EIN. Some situations (partnerships, US rental income, treaty claims) do. That question is for your tax advisor, and it does not hold up anything above. See EIN vs ITIN.
The realistic timeline
- Formation: 1 to 10 business days
- EIN: 72 hours or less with SwiftEIN (99% of orders), 4 to 12 weeks by fax or mail
- Bank account: 1 to 7 days after a complete application
- First payment received: the same week the account opens
Done in this order, a non-resident can go from a stamped certificate to a funded US business account in about two weeks. Done in the usual order, waiting on a faxed SS-4, it is two to three months.