Yes. Non-US residents can own a Wyoming LLC with no citizenship or residency requirement. They still need a US-based registered agent, an EIN from the IRS, and must comply with federal filings such as Form 5472 and beneficial ownership reporting.

A software founder in Lisbon wants to invoice US enterprise clients in dollars, accept Stripe payments without the international-card friction, and keep a clean US tax footprint. He is Portuguese, has no US address, and has never been to Wyoming. He has read three contradictory articles on whether a Wyoming LLC will solve any of this. This article is the version we wish those three had been.

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Table of Contents

Can a non-US resident own a Wyoming LLC

Yes. Wyoming's LLC Act, codified at W.S. § 17-29-101 et seq., does not require members to be US citizens or residents. Wyoming does not ask for a Social Security Number, an ITIN, or any US identification on the Articles of Organization. Member names are not required on the public Articles in any case (W.S. § 17-29-203 lists what the Articles MUST contain; member identity is not on the list).

The same is true at the federal level for entity formation. The IRS does not restrict LLC ownership by nationality. Any restrictions you might encounter come from the bank you choose, the payment processor you choose, the home-country tax authority you live under, or US sanctions law (OFAC) which prevents certain nationals of sanctioned countries from forming US entities at all.

Why Wyoming for non-residents

Three structural reasons:

Two non-structural reasons people pick Wyoming over alternatives:

The 6 formation steps for non-residents

  1. Pick a Wyoming registered agent (we are one). The registered agent must have a Wyoming street address.
  2. File the Articles of Organization with the Wyoming Secretary of State, paying the $100 state fee. The non-resident does not appear on the Articles if a third party files as organizer.
  3. Adopt an Operating Agreement. This is private, never filed, and governs how the LLC operates internally.
  4. Obtain an EIN from the IRS using Form SS-4. Without an SSN or ITIN, you cannot use the online EIN application; you must file SS-4 by fax (preferred, 4 to 6 week turnaround) or by mail (8 to 12 weeks).
  5. Open a US business bank account in the LLC's name. Mercury, Relay, and Wise are the practical paths for non-residents who cannot or do not want to fly to the US.
  6. Set up payment processing (Stripe, PayPal, Helcim, etc.) using the LLC's EIN and the bank account.

Total time: 4 to 8 weeks from start to fully operational, with the EIN being the longest single bottleneck.

Getting an EIN without an SSN or ITIN

The IRS Form SS-4 application asks for the "responsible party," who must be an individual (not an entity) and must provide a Taxpayer Identification Number (SSN or ITIN). Non-residents who have neither face the SS-4-by-fax process:

There are services that promise to "obtain your EIN in 24 hours" for $300. They use the same fax process you can use yourself for free; they cannot make the IRS respond faster.

Some clients file Form W-7 to obtain an ITIN before applying for the EIN, which allows them to use the online EIN application. This is overkill for most non-resident LLC owners; the W-7 itself takes 7 to 11 weeks and requires certified copies of identification documents (passport). The fax-SS-4 path is faster overall.

The federal disclosure question (FinCEN BOI in 2026)

Under FinCEN's March 21, 2025 Interim Final Rule (90 Fed. Reg. 13688), 31 C.F.R. § 1010.380 was amended to remove US-domestic reporting companies from the Beneficial Ownership Information requirement. ONLY foreign reporting companies (entities formed under the law of a non-US jurisdiction that register to do business in a US state) currently file BOI reports.

A Wyoming LLC formed under Wyoming law is a US-domestic entity, even if its sole member is a non-US resident. The Wyoming LLC itself is not a "foreign reporting company" under the IFR. No BOI report is currently required.

If a non-US-formed entity (e.g., a Portuguese sociedade) registers to do business in a US state, that foreign entity is subject to BOI as a foreign reporting company. The Wyoming LLC owned by the Portuguese individual is not.

See our /wyoming/blog/fincen-boi-domestic-exemption-wyoming-2026/ pillar for the IFR text, the underlying NSBA v. Yellen and Texas Top Cop Shop litigation context, and the open question of whether the rule could change again. As of this article's date, no domestic BOI report is required.

Federal income tax: pass-through, withholding, treaty

Federal default for a single-member LLC owned by a non-resident is "disregarded entity for federal income tax purposes." The LLC does not file a federal return; the activity flows through to the non-resident owner.

Multi-member LLC owned by non-residents defaults to partnership taxation (Form 1065). The K-1s issued to the non-resident members may trigger withholding under IRC § 1446, depending on whether the income is effectively connected with a US trade or business.

This is not tax advice. The tax treatment depends on facts, treaty country, and the type of income. Spend the $400 to $1,500 on a cross-border CPA before assuming "no US source income, no US tax."

Form 5472 and the foreign-owned single-member LLC trap

The IRS treats a single-member LLC owned by a non-US person as a "reportable entity" for foreign-owned-disregarded-entity purposes. The LLC must file Form 5472 (with Form 1120 as the cover form) annually if it has any "reportable transactions" with the foreign owner during the year.

"Reportable transactions" are very broad: any payment from the foreign owner to the LLC (capital contribution), any payment from the LLC to the foreign owner (distribution), any loan, any service payment. Practically, almost every foreign-owned single-member LLC has reportable transactions in year one (you funded the bank account, that's a reportable transaction).

Penalty for failing to file Form 5472: $25,000 per year per failure. The penalty is automatic and the IRS does enforce it.

The form itself is short (one page plus the Form 1120 cover). The filing deadline is the regular Form 1120 deadline (April 15 for calendar-year filers, with extensions available). Most cross-border CPAs charge $300 to $700 per year to prepare and file. DIY is possible if you read the instructions carefully; the form is not technically complex but the omission penalty is severe.

Banking: Mercury, Relay, Wise, and the in-person reality

Mercury (mercury.com): no in-person visit required, accepts non-resident-owned Wyoming LLCs, requires the LLC's EIN, the Articles of Organization, and the Operating Agreement. Application typically reviewed in 1 to 5 business days. No monthly fee. ACH and wire (domestic and international). No physical debit card to non-US addresses without a US ZIP code on the card; virtual cards work.

Relay (relayfi.com): same model as Mercury, no in-person visit, no monthly fee, multiple sub-accounts available (useful for separating tax escrow, operating cash, and reserves). Some non-resident applications have higher friction than Mercury depending on the country of residence.

Wise (wise.com): not a US bank; an account-based fintech. Multi-currency and competitive FX. Useful for receiving USD and paying out in EUR, GBP, etc. Wise is not the right account for a US business that needs check deposit or a traditional banking relationship; it is the right account for a non-resident who needs to move money across currencies cheaply.

Bluevine, Novo: similar to Mercury and Relay; some applications work, some do not. Tier 2 alternatives.

Chase, Wells Fargo, Bank of America: require an in-person visit at a US branch, the EIN letter, the Articles, the Operating Agreement, and (for non-residents) usually a US visa or some prior US presence documentation. Worth the trip if you want a traditional banking relationship; not necessary for a remote-first founder.

Stripe, PayPal, and US-payment-processor access

Stripe (stripe.com) accepts non-resident-owned US LLCs. The application asks for the LLC's EIN, the bank account routing and account number, and the responsible-party identification. The responsible party can be a non-US person; Stripe accepts a passport as primary ID. Approval is usually within 24 to 48 hours.

PayPal Business: similar, accepts non-resident-owned US LLCs, requires the LLC's EIN and a US bank account.

Helcim (helcim.com): a Canadian processor that operates in the US; accepts non-resident-owned US LLCs and is often a better economics fit than Stripe for higher-volume merchants (interchange-plus pricing, no padding).

Square: more restrictive on non-resident applications; check their current policy if Square is your preferred processor.

The home-country tax question

A US LLC does not change your home-country tax obligation. Most countries tax their residents on worldwide income. If you are a tax resident of Portugal, Germany, the UK, Canada, Australia, or most countries, the income earned through the US LLC is taxable in your home country regardless of where the LLC is formed.

Some countries treat the US LLC as a disregarded entity (transparent) for their own tax purposes, which means the owner reports the LLC's activity directly. Other countries treat the US LLC as a separate corporate entity for their tax purposes, which can create double taxation or complex CFC (controlled foreign corporation) rules.

This is the single biggest tax variable for non-resident LLC owners and it is entirely outside the scope of this article. Your home-country tax adviser is the only person who can answer the home-country question. Most cross-border CPAs we work with have at least one preferred home-country contact in the major treaty countries (Portugal, Germany, UK, Canada, Australia, Mexico, Brazil) and can refer.

The California and resident-state question

If you live outside the US and never visit, your state-tax exposure inside the US is generally zero (no state income tax for non-residents who do not earn state-source income).

If you move to the US, your state-tax exposure starts the day you become a state resident. Swart Enterprises, Inc. v. FTB, 7 Cal.App.5th 497 (Cal. Ct. App. 2017), is the leading California case on what passive ownership of a Wyoming LLC does and does not trigger for a California resident: passive ownership of a 0.2% interest in a manager-managed LLC was held NOT to constitute "doing business" in California. The case is favorable but narrow: it does not exempt every Wyoming LLC owned by a Californian from the $800 minimum FTB tax. If you are planning a future US move, talk to a CPA in your destination state before assuming the LLC structure is portable.

FAQ

Can a non-US resident own a Wyoming LLC?

Yes. Non-US residents can own a Wyoming LLC with no citizenship or residency requirement. They still need a US-based registered agent, an EIN from the IRS, and must comply with federal filings such as Form 5472 and beneficial ownership reporting (currently not required for US-domestic LLCs under the March 2025 IFR).

How do I get an EIN if I do not have an SSN or ITIN?

File Form SS-4 by fax to the IRS Philadelphia center. Write "FOREIGN" on Line 7b. Fax to +1 855-215-1627 (US) or +1 304-707-9471 (international). Response in 4 to 6 weeks by return fax. There is no faster route legitimately available.

Do I need to file BOI for my non-resident-owned Wyoming LLC in 2026?

No, if the LLC was formed under Wyoming law (US-domestic). Under the FinCEN March 21, 2025 IFR, only foreign reporting companies (entities formed under non-US law and registered to do business in a US state) currently file BOI. Your Wyoming LLC is a US-domestic entity, even though its owner is a non-resident.

Can I open a US bank account without traveling to the US?

Yes. Mercury, Relay, and Wise all accept non-resident-owned US LLCs without an in-person visit. The application typically requires the LLC's EIN, the Articles of Organization, the Operating Agreement, and the responsible party's passport. Approval in 1 to 5 business days for most applicants.

Will my Wyoming LLC owe US federal income tax?

Depends on whether the LLC has US-source income or is "engaged in a US trade or business." A Portuguese founder invoicing European clients through the LLC for services performed in Portugal generally has no US-source income and no US federal income tax liability. A non-resident owner of a US-rental-property LLC has US-source income and owes US tax (and likely files Form 1040-NR). The "engaged in US trade or business" determination is fact-specific; talk to a cross-border CPA.

What happens if I move to the US later?

Your tax exposure changes the day you become a US (and US state) resident. The Wyoming LLC structure remains valid, but you become subject to US worldwide-income tax and to your new state's tax rules. If you are planning a future move, talk to a CPA in your destination state about whether the Wyoming structure works for your post-move situation. Swart Enterprises, Inc. v. FTB is the relevant California case for Wyoming LLC owners considering a California move.

Do I need to file a US federal income tax return as a non-resident?

If the LLC has US-source income or is engaged in a US trade or business, generally yes (Form 1040-NR for individual owners; Form 1120-F for foreign-corporate owners). If the LLC is foreign-owned single-member with US activity, Form 5472 with Form 1120 cover is required regardless of income level. The penalty for missing Form 5472 is $25,000/year. Hire a cross-border CPA.

What we offer

Wyoming LLC formation and registered agent service for non-resident owners. $99/year for the registered agent service. We file the formation, file as organizer (your name off the public Articles), and walk you through the EIN-by-fax process. Substantive operating agreement template included. We refer to cross-border CPAs in the major treaty countries for tax advice.

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Independent Curator Disclosure: This article cites US federal regulations, court opinions (Swart Enterprises, Inc. v. FTB), and statutes as researched and synthesized publicly available content. Mention of named courts, agencies, banks, or processors does not imply endorsement, sponsorship, or affiliation. Consult licensed counsel for advice on your specific situation.

Educational only. We are not a law firm. We do not provide legal or tax advice. We are a Wyoming LLC formation and registered agent service. Federal regulations and treaty interpretations change; verify current text before acting on this article.