If you’re based in Serbia or Eastern Europe and want to access the U.S. market, forming a U.S. LLC is one of the smartest moves you can make. The challenge is that most formation guides assume you’re already in the country. They skip over the specific steps, documentation, and compliance rules that apply when you’re operating remotely. This guide cuts through that confusion. You’ll get a clear, practical walkthrough of every stage, from choosing your state to staying compliant with the IRS, all without setting foot in the United States.

Table of Contents

• What you need before starting: Key requirements for non-residents
• Step-by-step: Forming your U.S. LLC from abroad
• Getting your EIN as a non-resident: Methods and key tips
• Opening a U.S. business bank account remotely
• Annual compliance and reporting for foreign-owned U.S. LLCs
• Our perspective: The biggest mistake non-residents make
• Ready to form your U.S. LLC with expert support?
• Frequently asked questions

Key Takeaways

What you need before starting: Key requirements for non-residents

Before you file a single document, you need to understand what U.S. states actually require from non-resident founders. The good news is that non-residents can form an LLC in the U.S. without living there. The state you choose handles formation at the state level, and each has its own requirements, fees, and ongoing obligations.

Documents you’ll need

Most states require the following from non-resident applicants:

• ✅ Valid passport (government-issued photo ID)
• ✅ Local ID or national identification card
• ✅ Proof of address (utility bill, bank statement, or similar)
• ✅ Completed state-specific formation forms (Articles of Organization)
• ✅ Registered agent information (name and physical address in the formation state)

Some states may ask for additional verification depending on your country of origin, so preparing everything in advance avoids frustrating back-and-forth delays.

Choosing your formation state

You are not required to form your LLC in the state where you (or your customers) are located. As a non-resident, you have full flexibility. The three most popular choices for non-residents are Delaware, Wyoming, and New Mexico. Here’s a quick comparison:

Wyoming and New Mexico are particularly popular with non-residents because of their strong privacy protections and low ongoing costs. Delaware is preferred when you plan to raise venture capital or work with investors who expect a Delaware entity. You can explore your options in detail through our LLC registration steps guide.

The registered agent requirement

Every U.S. LLC must have a registered agent with a physical address in the state of formation. This is not optional. A registered agent receives legal and government correspondence on behalf of your LLC. As a non-resident, you cannot act as your own registered agent since you don’t have a physical U.S. address. You’ll need to appoint a registered agent service, which typically costs between $50 and $150 per year.

Pro Tip: Prepare certified translations of any foreign-language documents before you begin. Some states and banks require translations, and getting them done early avoids unnecessary delays during formation.

Review the essential steps for non-residents to make sure you haven’t missed any prerequisite before moving forward.

Step-by-step: Forming your U.S. LLC from abroad

With your prerequisites prepared, follow these steps to legally establish your U.S. LLC from Serbia or Eastern Europe.

The formation process

1. Choose your formation state. Based on the comparison above, pick the state that fits your goals. Think about tax benefits, privacy, annual costs, and your business model. Most digital entrepreneurs and e-commerce founders choose Wyoming or New Mexico for their simplicity and low overhead.
2. Select and appoint a registered agent. Identify a registered agent service in your chosen state. This service will receive official mail, legal notices, and state correspondence on your behalf. Confirm their address is a physical street address, not a P.O. box.
3. Gather your documentation. Collect your passport, proof of address, and any entity documents if you’re forming on behalf of an existing company. Make sure all documents are current and not expired.
4. File Articles of Organization. This is the official document that creates your LLC. You submit it to the state’s Secretary of State office. Most states allow online filing or accept commercial filing services. The form asks for your LLC name, registered agent details, and basic ownership structure. Non-residents can file this without being present in the U.S.
5. Pay state filing fees. Fees range from $50 (New Mexico) to $90 or more (Delaware). Payment is typically made online by credit or debit card.
6. Receive your approval. Processing time varies. Wyoming and New Mexico often approve filings within a few business days. Delaware can take slightly longer during busy periods. You’ll receive a stamped copy of your Articles of Organization as official proof of your LLC.
7. Handle post-approval tasks. After approval, your immediate priorities include applying for an EIN (covered next), drafting an Operating Agreement, and setting up your business banking.

Here’s a comparison of key factors to help solidify your state choice:

Our global founders guide walks through these decisions in even more detail, especially if you’re weighing multiple states. You should also review the full non-resident LLC requirements before filing to make sure your paperwork is complete.

Pro Tip: Always include an Operating Agreement even if your state doesn’t require one. Banks, payment processors, and partners often ask for it as proof of your ownership and authority to act on behalf of the LLC.

Getting your EIN as a non-resident: Methods and key tips

Once your LLC is officially formed, the next critical step is securing your Employer Identification Number (EIN) from the IRS. An EIN is a nine-digit tax identification number assigned by the Internal Revenue Service. Think of it as a Social Security Number for your business. You need it to open a business bank account, hire employees, pay taxes, and sign up for payment processors like Stripe or PayPal.

Why every non-resident LLC needs an EIN

Without an EIN, your U.S. LLC essentially cannot function in the financial system. Most U.S. banks will not open a business account without one. Non-resident LLC owners need an EIN and must apply using IRS Form SS-4, which is the standard EIN application form. Importantly, non-residents cannot use the IRS online EIN portal, which is restricted to applicants with a valid U.S. Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

How to apply as a non-resident

You have three options:

• Fax: Complete Form SS-4 and fax it to the IRS. Processing takes approximately four business days.
• Mail: Send your completed SS-4 by mail. This is the slowest method, typically taking four to six weeks.
• Phone: Call the IRS Business & Specialty Tax Line and have your completed SS-4 ready. The IRS agent will assign an EIN during the call if everything checks out. This is generally the fastest option for non-residents.

Here’s a practical timeline to plan around:

Common SS-4 mistakes to avoid

The IRS rejects or delays SS-4 applications for a handful of predictable reasons:

• Leaving the responsible party’s SSN or ITIN field blank without a valid explanation
• Mismatching the LLC name between the Articles of Organization and the SS-4
• Selecting the wrong entity type on the form
• Using a P.O. box instead of a physical address

Pro Tip: When filling out Form SS-4, use the exact LLC name as it appears on your approved Articles of Organization. Even minor differences, like “LLC” vs. “L.L.C.”, can cause processing problems. Our LLC EIN guide covers the form line by line so you don’t miss anything.

Opening a U.S. business bank account remotely

With your EIN in hand, it’s time to tackle one of the biggest hurdles for non-resident founders: opening a U.S. business bank account. This step is where many entrepreneurs get stuck, but it’s manageable when you know what to expect.

What banks typically require

Most U.S. banks ask for the following documents when opening a business account:

• ✅ Articles of Organization (stamped and approved by the state)
• ✅ EIN confirmation letter from the IRS
• ✅ Valid passport or government-issued photo ID
• ✅ Operating Agreement
• ✅ Proof of address (utility bill, bank statement)

Some banks also request a U.S. address or a local utility bill linked to a U.S. location. This can be a problem for non-residents who have a registered agent address but no personal U.S. address on file.

Know-Your-Customer (KYC) and Anti-Money-Laundering (AML) checks

Banks in the U.S. are legally required to verify the identity of every business account holder. As a non-resident, you should expect additional documentation requests and a more thorough review process. Each bank has discretion over what it accepts.

“Some banks may require additional documentation and decisions are discretionary. Non-residents should expect more thorough identity checks and should be prepared to explain their business model clearly.” — Common banking guidance for non-resident LLC owners

Practical tips for remote account opening

• Consider fintech business banking services like Mercury, Relay, or Wise Business. These platforms are designed for remote founders and have streamlined KYC processes.
• Traditional banks such as Chase or Bank of America may require in-person visits at a branch. If you can travel, this remains a reliable option.
• Ensure your documents are not expired and that your LLC name matches exactly across all paperwork.
• If translations are required, use a certified translator and keep copies.

Avoid the most common banking pitfalls by reviewing our guide on common LLC banking mistakes before you apply.

Annual compliance and reporting for foreign-owned U.S. LLCs

Once your bank account is open, it’s vital to ensure continued compliance, especially with U.S. federal tax reporting. Many non-resident founders assume that if their LLC has no income, they don’t need to file anything. That assumption is wrong and expensive.

Form 5472 and the pro forma Form 1120

Foreign-owned single-member LLCs are treated as “foreign-owned U.S. disregarded entities” by the IRS. This classification means your LLC must file Form 5472 along with a pro forma (placeholder) Form 1120 every year, even if there is zero income or zero activity.

Form 5472 reports any “reportable transactions” between you (the foreign owner) and your LLC. These transactions include contributions of capital, distributions, loans, and sales of property. Even if you simply transferred money into the LLC’s account to cover formation costs, that counts as a reportable transaction.

Filing mechanics

1. Attach Form 5472 to a pro forma Form 1120. The 1120 is normally a C-corporation tax return, but foreign-owned disregarded LLCs use a “pro forma” version solely as a cover page for the 5472.
2. File by the due date. The due date for Form 5472 follows the regular corporate tax deadline, which is April 15 for calendar-year entities. Extensions are available.
3. Mail your forms. These forms are not filed electronically. They are mailed to the IRS center designated for foreign-owned entities.

Penalties for noncompliance

The IRS takes this filing seriously. Penalties for failing to file Form 5472 start at $25,000 per form per year. Additional penalties apply for continued noncompliance after IRS notification. This is not a filing you want to miss.

Compliance complexity also varies depending on your entity structure and state tax obligations. Some states have their own reporting requirements on top of federal filings.

Pro Tip: Set a calendar reminder every January to review your LLC’s annual filings. Form 5472 and the pro forma 1120 are easy to forget when your business is quiet, but the penalties are not forgettable. Our LLC tax filing guide covers every filing scenario in detail, and you can also get help directly with Form 5472 & 1120 filing.

Our perspective: The biggest mistake non-residents make

Here’s something we rarely see discussed in formation guides. Most non-resident entrepreneurs spend weeks researching which state to choose, agonizing over Delaware versus Wyoming. That decision matters, but it’s not the one that typically causes problems. The real issue is what happens after formation.

The silent compliance failures are what hurt founders most. We’ve seen LLC owners who successfully formed their company, got their EIN, even opened a bank account, and then did nothing for 12 months. No Form 5472. No state annual report. No operating agreement on file. Then one day they try to open a new bank account, apply for a merchant account, or sell their business, and they run into a wall of compliance problems that costs far more to fix than it would have to prevent.

Our honest advice is this: treat compliance as part of your operating budget from day one. Budget for your registered agent, your annual state filing, and your federal tax forms. It’s a few hundred dollars a year. Skipping it creates problems that can cost thousands to resolve. The entrepreneurs who succeed long-term with their U.S. LLCs are not necessarily the ones who chose the “perfect” state. They’re the ones who stayed on top of their filings consistently, year after year.

Ready to form your U.S. LLC with expert support?

Starting a U.S. LLC from Serbia or Eastern Europe is completely achievable, but getting every detail right from the start saves you time, money, and stress down the road.

We specialize in helping non-resident founders like you navigate every step of the process, from choosing your formation state and filing your Articles of Organization to getting your EIN, supporting your banking setup, and managing your annual IRS compliance. You don’t need a U.S. address, a U.S. partner, or any prior experience with American business law. Our team handles the complexity so you can focus on building your business. Starting a US LLC has never been more accessible for international entrepreneurs. Get in touch with our team and let’s get your U.S. business off the ground.

Frequently asked questions

Can a non-resident form a U.S. company without a U.S. address?

Yes, but you must appoint a registered agent with a physical address in your chosen formation state. Your registered agent’s address serves as the official address for your LLC.

Do I, as a Serbian resident, need to travel to the U.S. to open a business bank account?

Often you can apply remotely, but some banks may require in-person verification or additional U.S.-based documentation. Fintech platforms like Mercury are typically more accessible for non-residents.

Is U.S. tax filing necessary if my LLC has zero income?

Yes. Foreign-owned single-member LLCs must still file IRS Form 5472 and a pro forma Form 1120 every year, regardless of whether the LLC generated any income or conducted any business activity.

Which states are best for non-residents forming a U.S. LLC?

Delaware, Wyoming, and New Mexico are the most popular because non-residents can form LLCs there without residency requirements, and all three offer strong tax or privacy advantages depending on your goals.

How do non-residents get an EIN if they can’t use the online application?

They must file IRS Form SS-4 and apply by mail, fax, or phone. The phone method is typically the fastest, often resulting in an EIN being assigned during the call itself.

Recommended

• US LLC for Non-Residents – How to Start a US Company
• LLC for Non-Residents: Step-by-Step Guide for Global Founders
• US Company Formation Guide for Non-Resident Owners
• Form a U.S. Corporation as a Non-Resident: 2026 Guide