Forming a U.S. LLC: Steps and What to Do After

The short answer

Forming an LLC means filing a formation document with a state: articles of organization in Florida, a certificate of formation in Delaware. Each state sets its own name, fee and content rules.
A company owned by a non-resident can get its EIN by phone, fax or mail. The IRS online application is not available without a U.S. legal residence, principal place of business or office.
Forming the company is the start of the obligations, not the end: state reports and taxes, IRS filings and a registered agent continue every year.
An LLC that does nothing still exists, and still owes state filings and taxes. A California LLC owes $800 a year until it is cancelled.
At MyUSAService, the Startup package costs $2,200 and includes the state fees of the first year in Florida and Wyoming (price as of September 2026).

Table of contents

Steps to form an LLC
What you owe every year
What if you form an LLC and do nothing?
Mistakes to avoid
What MyUSAService offers
Frequently asked questions

Forming a U.S. LLC takes days. Keeping it in good standing takes attention every year. Founders abroad often plan for the first and underestimate the second, so this guide covers both: the steps to form the company, and what happens afterwards, including what happens if you form an LLC and never use it.

Steps to form an LLC

Choose the entity. A single-member LLC, a multi-member LLC or a corporation. Our comparison of LLC and corporation tax treatment covers the differences for foreign owners.
Choose the state. Compare the yearly cost and your real activity, not only the formation fee: see the best state to form an LLC.
Choose and check the name. Each state requires a name that is available and follows its rules, for example including an LLC designator. Check the state’s business search before you decide.
Appoint a registered agent. A registered agent with a physical address in the state is required, and non-residents need a professional one. See our guide on choosing a registered agent.
File the formation document. In Florida it is called articles of organization, filed with the state’s Department of State. In Delaware it is called a certificate of formation, filed with the Secretary of State. The content and the fee depend on the state.
Write the operating agreement. It sets ownership, management and how profits are divided. Whether a state requires one varies, and banks commonly ask for it: keep a signed copy. [Probabile]
Get the EIN. A company owned by a non-resident can obtain it by phone, fax or mail with Form SS-4. Details in our guide to non-resident compliance.
Open a bank account. See how to open a U.S. business bank account as a non-resident.
Set up an address. Banks and the IRS use it: see virtual office services.

What you owe every year

State reports and taxes. Annual reports, franchise or annual taxes, depending on the state. See our guide to annual report filing and the compliance calendar.
IRS filings. Which return depends on how the company is taxed. A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 when it has reportable transactions. See our guide to U.S. business taxes.
Registered agent. The service must stay active.
Sales tax and payroll, if you sell or hire in the United States.
Records. Keep clean bookkeeping from the first transaction.

What if you form an LLC and do nothing?

This is a common search, and the answer has three parts.

The company exists. Filing the formation document creates the LLC. It does not disappear if you stop using it.

The state filings continue. Annual reports and taxes fall due whether or not the company operates. A California LLC owes an $800 annual tax every year until it is cancelled. Florida charges a $400 late fee on an annual report filed after May 1, and companies that keep missing filings can be administratively dissolved.

IRS obligations can apply even with no revenue. A foreign-owned single-member LLC that had reportable transactions, for example money the owner paid to form or maintain it, files Form 5472 with a pro forma Form 1120, and the penalty for not filing is $25,000. See our guide on inactive LLC tax returns.

If you do not plan to use the company, close it properly: see our guide to closing a U.S. LLC or corporation.

Mistakes to avoid

Forming the company before knowing which entity and state fit.
Forgetting the registered agent renewal.
Treating “no revenue” as “no filings”.
Mixing personal and company money.
Leaving the operating agreement unsigned.

What MyUSAService offers

MyUSAService forms U.S. LLCs and corporations for owners abroad, obtains the EIN and supports the bank account opening. The Startup package costs $2,200 and the Startup All In package $2,400, with the first-year state fees included for Florida and Wyoming. The registered agent is $99 per year, and the yearly renewal costs $1,250 in Wyoming, $1,550 in Florida and $1,650 in Delaware. Prices as of September 2026.

Frequently asked questions

How do I form a U.S. LLC as a non-resident?

Choose the entity and state, appoint a registered agent, file the formation document with the state, write the operating agreement and get the EIN. Then open a bank account.

What happens if I form an LLC and do nothing with it?

The company still exists. State reports and taxes keep coming due, and IRS filings can apply even with no revenue.

Can I form an LLC and not use it?

Yes, but it has yearly obligations. If you do not plan to use it, dissolve it formally.

Do I need an operating agreement?

Requirements vary by state, and banks usually ask for one. Keep a signed copy.

How long does formation take?

It depends on the state and its processing time. Check the state’s current times before planning.

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We walk through the steps and what comes after

Sources

First published May 6, 2025. This article is general information, not tax advice for your situation. MyUSAService packages and prices | Book a free call