✔ Foreign founders (India, UAE, etc.) registering in the U.S.

Foreign founders can form and own U.S. business entities (LLCs, corporations) from abroad; no U.S. citizenship or residency is required to form an entity. Formation requires: a state filing (Articles/Certificate), a registered agent with a U.S. address, and usually an operating agreement or bylaws for internal governance.

Non-U.S. applicants generally cannot use the online EIN application because it requires the responsible party to have an SSN/ITIN; alternatives include fax/mail SS-4 or calling the IRS international EIN line.

Single-member LLCs owned by a nonresident foreign person (disregarded entities) typically must file Form 5472 and a pro-forma Form 1120 annually to report reportable transactions with related parties. Partnerships/multi-member LLCs with foreign partners may have withholding obligations (Section 1446 partnership withholding) and filing obligations (Forms 8804/8805).

Foreign persons pay U.S. tax on "effectively connected income" (ECI) from a U.S. trade or business. The FinCEN Beneficial Ownership Information (BOI) regime has changed, narrowing the definition of reporting companies to primarily foreign entities that register to do business in the U.S., while exempting entities created in the U.S. (domestic companies) from BOI reporting.

Foreign entities that are "reporting companies" must file BOI reports under FinCEN deadlines. State-level considerations include Delaware, widely used for incorporations due to flexible corporate law; California, which requires Statements of Information and a minimum franchise tax ($800/year) for most businesses; and Florida/Wyoming, which offer business-friendly climates, privacy, low fees, and easy online filings.

Many foreign founders choose Delaware, Wyoming, or Florida based on privacy, fees, and investor needs. Opening a U.S. bank account is a common hurdle, often requiring an in-person visit.

Fintechs and online banks (e.g., Mercury, Wise Business) are more friendly to remote nonresident founders but have limitations. Complete formation documents, EIN letter, operating agreement, and passport can improve acceptance.

Owning a U.S. entity does not grant work authorization. Foreign founders wishing to live and work in the U.S. must obtain an appropriate visa.

Common options include E-2 (treaty investor, not available for India, China, Brazil, Russia nationals), L-1 (intracompany transferee), EB-5 (investor green card), or O-1 (extraordinary ability). Legal counsel is recommended.

For founders from India, the E-2 visa is generally unavailable. They should consider L-1, O-1, EB-5, or remote operations.

Consulting a cross-border tax advisor for India-US tax treaty benefits is advisable. UAE founders should verify treaty status and visa specifics, and consider their corporate/tax structures for profit repatriation.

A practical checklist includes: choosing entity type (LLC vs C-Corp) and state of formation (Delaware, Wyoming, Florida, or nexus state); appointing a registered agent and filing Articles/Certificate; applying for an EIN (fax/mail or international call if no SSN/ITIN); opening a U.S. business bank account; determining federal filings (Form 5472/Form 1120/1040-NR/1065/8804/8805) and setting up a compliance calendar; and evaluating FinCEN BOI obligations.

Foreign founders can form and own U.S. business entities (LLCs, corporations) from abroad; no U.S. citizenship or residency is required to form an entity. Formation requires: a state filing (Articles/Certificate), a registered agent with a U.S. address, and usually an operating agreement or bylaws for internal governance.

Non-U.S. applicants generally cannot use the online EIN application because it requires the responsible party to have an SSN/ITIN; alternatives include fax/mail SS-4 or calling the IRS international EIN line.

Single-member LLCs owned by a nonresident foreign person (disregarded entities) typically must file Form 5472 and a pro-forma Form 1120 annually to report reportable transactions with related parties. Partnerships/multi-member LLCs with foreign partners may have withholding obligations (Section 1446 partnership withholding) and filing obligations (Forms 8804/8805).

Foreign persons pay U.S. tax on "effectively connected income" (ECI) from a U.S. trade or business. The FinCEN Beneficial Ownership Information (BOI) regime has changed, narrowing the definition of reporting companies to primarily foreign entities that register to do business in the U.S., while exempting entities created in the U.S. (domestic companies) from BOI reporting.

Foreign entities that are "reporting companies" must file BOI reports under FinCEN deadlines. State-level considerations include Delaware, widely used for incorporations due to flexible corporate law; California, which requires Statements of Information and a minimum franchise tax ($800/year) for most businesses; and Florida/Wyoming, which offer business-friendly climates, privacy, low fees, and easy online filings.

Many foreign founders choose Delaware, Wyoming, or Florida based on privacy, fees, and investor needs. Opening a U.S. bank account is a common hurdle, often requiring an in-person visit.

Fintechs and online banks (e.g., Mercury, Wise Business) are more friendly to remote nonresident founders but have limitations. Complete formation documents, EIN letter, operating agreement, and passport can improve acceptance.

Owning a U.S. entity does not grant work authorization. Foreign founders wishing to live and work in the U.S. must obtain an appropriate visa.

Common options include E-2 (treaty investor, not available for India, China, Brazil, Russia nationals), L-1 (intracompany transferee), EB-5 (investor green card), or O-1 (extraordinary ability). Legal counsel is recommended.

For founders from India, the E-2 visa is generally unavailable. They should consider L-1, O-1, EB-5, or remote operations.

Consulting a cross-border tax advisor for India-US tax treaty benefits is advisable. UAE founders should verify treaty status and visa specifics, and consider their corporate/tax structures for profit repatriation.

A practical checklist includes: choosing entity type (LLC vs C-Corp) and state of formation (Delaware, Wyoming, Florida, or nexus state); appointing a registered agent and filing Articles/Certificate; applying for an EIN (fax/mail or international call if no SSN/ITIN); opening a U.S. business bank account; determining federal filings (Form 5472/Form 1120/1040-NR/1065/8804/8805) and setting up a compliance calendar; and evaluating FinCEN BOI obligations.