U.S. Business Compliance for Non-Residents: Owner's Guide

The short answer

Without a legal residence, principal place of business or office in the United States, you cannot use the IRS online EIN application. International applicants can apply by phone, fax or mail.
A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 when it has reportable transactions. The penalty for not filing is $25,000.
A corporation files Form 1120 every year, whether or not it has taxable income.
California LLCs pay an $800 annual tax even without doing business. Delaware LLCs pay an annual tax by June 1, rising from $300 to $400 from the 2026 tax year.
Companies formed in the United States no longer file BOI reports with FinCEN.

Table of contents

1. Getting an EIN without a Social Security number
2. Opening a U.S. business bank account
3. IRS returns for foreign-owned companies
4. State annual reports and taxes
5. Registered agent and business address
6. BOI reporting: no longer required for U.S. companies
Working with U.S. tax professionals
How MyUSAService helps
Frequently asked questions

Owning a U.S. company from abroad is legal and common. What catches non-resident owners off guard is the paperwork after formation: an EIN obtained without a Social Security number, a bank that must verify you from another country, IRS returns due even without income, and state filings that keep the company alive.

This guide covers the six areas that need attention every year, and what changed recently.

An EIN is the company’s federal tax number. You need it to open a bank account, file returns and hire.

The IRS online application requires the responsible party’s SSN or ITIN, and it is not available if the company has no legal residence, principal place of business or office in the United States. Non-resident owners apply instead:

By phone, an option reserved for international applicants: 267-941-1099 (not a toll-free number), from 6:00 a.m. to 11:00 p.m. Eastern time, Monday through Friday. The caller must be authorized to receive the EIN and answer questions about Form SS-4.
By fax or mail, sending Form SS-4.

Errors on Form SS-4 are the main source of delays. The entity type, the responsible party and the reason for applying must be consistent with the formation documents.

2. Opening a U.S. business bank account

U.S. banks must verify every company that opens an account, including a physical address and the people who own 25% or more of it. Each bank sets its own policy for owners based abroad, so acceptance varies. Fintech platforms are often faster, but they are not banks: FDIC insurance works differently.

Our guide on opening a U.S. business bank account as a non-resident covers documents, the address rule and how to compare banks and fintech platforms.

3. IRS returns for foreign-owned companies

No U.S. income does not mean no filing. What you file depends on how the company is taxed:

Single-member LLC owned by a foreign person: Form 5472 with a pro forma Form 1120, when the LLC has reportable transactions with its owner or related parties. Money paid to form, maintain or close the LLC counts. The penalty for not filing is $25,000, with further penalties if the failure continues after an IRS notice.
Multi-member LLC taxed as a partnership: Form 1065, due March 15 for calendar-year partnerships, unless it had no income and no deductible expenses.
Corporation: Form 1120 every year, with or without taxable income, due April 15 for calendar-year corporations.

All federal due dates are in our calendar of IRS filing deadlines.

See zero-revenue U.S. companies for the rules when the company had no activity.

4. State annual reports and taxes

The state where the company was formed, and any state where it is registered to do business, expects periodic filings and, in many cases, an annual tax. Two examples show how different the rules are:

California: LLCs pay an $800 annual tax every year, even without doing business, until the LLC is cancelled.
Delaware: corporations file an annual report with their franchise tax by March 1. LLCs file no report but pay an annual tax by June 1. The LLC tax is $300 for the 2025 tax year and $400 from the 2026 tax year, first due June 1, 2027.

Missing state filings leads to penalties, loss of good standing and eventually administrative dissolution. The full calendar is in our guide to annual compliance requirements.

5. Registered agent and business address

Every LLC and corporation must keep a registered agent in its state: a person or company with a physical address, available to receive legal documents and official notices. For an owner abroad, the registered agent is often the only U.S. contact the state has.

Relying on a friend or an informal address is risky. A missed notice can mean a missed deadline or a lawsuit decided without you. If the agent or its address changes, the state records must be updated. Our guide on choosing an international registered agent lists what to check.

6. BOI reporting: no longer required for U.S. companies

Beneficial ownership information (BOI) reports under the Corporate Transparency Act are no longer required for companies formed in the United States. FinCEN exempted them in March 2025, and the final rule took effect on August 14, 2026. The requirement now applies only to companies formed abroad and registered to do business in a U.S. state.

If you receive a request to file or pay for a BOI report for a U.S. LLC, check who is asking before you pay.

Working with U.S. tax professionals

Non-resident owners need a professional who knows foreign-owned company filings. CPAs and enrolled agents can prepare returns and represent taxpayers before the IRS. Ask upfront whether they work with clients without an SSN and whether they handle Form 5472 regularly. Our guide to U.S. business taxes explains what they will look at.

How MyUSAService helps

MyUSAService supports non-resident owners with EIN applications, registered agent and business address services, state annual filings and U.S. tax returns through licensed professionals. We track deadlines by state and remind you before they arrive.

Frequently asked questions

Can a non-resident get an EIN without an SSN or ITIN?

Yes. The online application is not available, but international applicants can apply by phone at 267-941-1099, or by fax or mail with Form SS-4.

Do I have to file with the IRS if my company made no money?

Often yes. Corporations always file Form 1120. Foreign-owned single-member LLCs file Form 5472 when money moved between the LLC and its owner, even just to pay state fees.

Do I need a U.S. address for my company?

The company needs a registered agent with a physical address in its state. Banks also require a physical address for the company when you open an account.

Is BOI reporting still required for my U.S. LLC?

No. U.S.-formed LLCs and corporations are exempt. The rule applies only to companies formed abroad and registered in a U.S. state.

Which state is best for a non-resident?

There is no single answer. Annual costs, reporting rules and the states where you actually do business matter more than the name of the state. Compare the total yearly cost, not only the formation fee.

Want to know what compliance your U.S. company needs?

Talk for 30 minutes, free of charge, with a MyUSAService consultant.