US incorporation · English

How to set up a US company from abroad: a step-by-step checklist

By Greatweek · Published

You can set up a US company from abroad without travelling, but the order matters. Each step depends on the one before: the state filing comes before the EIN, the EIN before the bank account, and the bank account before payments and payroll. This checklist walks through the sequence for a founder outside the US, using official and vendor sources read in October 2026. The eight steps at a glance:

  1. Confirm a US entity is the right next move.
  2. Choose the entity type and state.
  3. Form the company and appoint a registered agent.
  4. Get an EIN.
  5. Open a bank account and set up payments.
  6. Complete founder paperwork.
  7. Set up the compliance calendar.
  8. Plan the first US hire.

Step one: confirm a US entity is the right next move

Before you form anything, be clear about what the entity is for. Common reasons are investors who expect a US company, US enterprise buyers, US payments and a first US hire. If you are still testing demand, you may not need an entity yet. An employer of record can employ a first US person without one, and Deel describes its EOR as a way to hire US talent without setting up a local entity. Our guide to the benefits of incorporating in the US covers when it pays to wait. This is the step where Greatweek's US Market Entry work fits: it pressure-tests whether the US opportunity is real at your stage or a year too early, which buyers to target first and which route to market fits your economics, while formation, tax and legal questions stay with the formation service and your advisors. The free US Market Entry Playbook sets out the commercial questions to answer before you file.

Step two: choose the entity type and state

The main decision is C corporation or LLC. Stripe's Atlas documentation describes C corporations as preferred by institutional investors who might be unable to invest in LLCs. It also notes that LLC profits and losses pass through to founders by default, and that tax filings can become complex with a non-US founder. A single-member LLC wholly owned by a foreign person must file a pro forma Form 1120 with Form 5472 attached each year. The full trade-off is in Delaware C corp vs LLC for non-US founders.

For the state, most venture-oriented founders choose Delaware. Wyoming's filing fees are slightly lower. If you will have staff or an office in another state, expect to register there as well, which brings its own fees.

Step three: form the company and appoint a registered agent

You file formation documents with the state and appoint a registered agent. Delaware's agent page says the agent must maintain a street address and office in Delaware. Formation services handle both. Stripe Atlas says Delaware incorporation usually takes 1 to 2 business days, and Clerky says its filed certificate is typically returned within 2 to 3 business days. Keep the stamped formation documents. Every later step asks for them.

Step four: get an EIN

The EIN is the company's federal tax number. According to the IRS EIN page, you can apply online only if the entity is domestic, its principal place of business is in the US and the responsible party has an SSN or ITIN. Otherwise you apply by phone, fax or mail. The IRS also advises forming the entity with the state first, or the EIN may be delayed.

The SS-4 instructions (revised December 2025) give the details for each route:

Phone

Contact
267-941-1099 (not toll-free), international applicants, 6:00 a.m. to 11:00 p.m. Eastern, Monday to Friday
Turnaround
Not stated in the instructions

Fax

Contact
304-707-9471 from outside the US
Turnaround
Generally within 4 business days

Mail

Contact
Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999
Turnaround
About 4 weeks

A responsible party without an SSN or ITIN, and ineligible for one, enters "foreign" on line 7b. The EIN is free. Our guide on how to get an EIN without an SSN goes step by step.

Step five: open a bank account and set up payments

With formation documents and the EIN in hand, apply for a business account. Mercury requires the company to be formed in the US and to have existing or planned US operations. It asks for formation documents, the IRS EIN document and government ID for each founder or majority owner. Your principal place of business can be an international address, but not a registered agent address or a PO box. Brex's FAQ requires a US-registered entity in good standing with a valid EIN, and accepts a passport number in place of an SSN for owners.

For card payments, a US Stripe account asks for a verifiable tax ID. A non-US representative without an SSN or ITIN is expected to provide a local tax ID and documents showing they are not a US taxpayer.

Step six: complete founder paperwork

For a C corporation, issue founder shares and decide on the 83(b) election. IRS Publication 525 says the statement must be filed no later than 30 days after the property is transferred, using a written statement or Form 15620. Stripe notes that non-US founders who will never be US taxpayers do not need one, while those who file or may file US returns should consider it.

Do not let the 30 days pass while you decide. Put the 30-day deadline in the calendar the day the shares are issued, and decide with a tax advisor.

Step seven: set up the compliance calendar

Put the dates in a shared calendar the day you incorporate (as of October 2026):

  • A Delaware corporation files its annual report and franchise tax by March 1 each year.
  • A Delaware LLC pays $400 annual tax by June 1.
  • A corporation generally files Form 1120 by the 15th day of the 4th month after its tax year ends, which is April 15 for a calendar year.
  • A foreign-owned single-member LLC files Form 5472 with a pro forma 1120.

One item older checklists still include no longer applies to most readers. Under FinCEN's final rule of August 2026, US-formed companies are exempt from beneficial ownership reporting. Check the current position on FinCEN's BOI page.

Step eight: plan the first US hire

Running US payroll yourself requires the entity and a US bank account. Gusto's terms require a business registered in the US with US bank accounts and tax agency account IDs. If you hire before those exist, an employer of record is the usual bridge. Decide which model fits before you make an offer, because it changes who the legal employer is.

Frequently asked questions

Can I set up a US company without visiting the US?

Yes. Formation, the EIN by phone, fax or mail, and bank applications at providers such as Mercury can all be done from abroad. Working in the US yourself is a separate immigration question.

Do I need an SSN to form a US company?

No. You need one to apply for an EIN online, but founders without an SSN or ITIN can apply by phone, fax or mail.

How long does it take to set up a US company from abroad?

Formation can take a few business days. The EIN is often the slowest step, from about 4 business days by fax to about 4 weeks by mail, and the bank account comes after it.

Do I need a US address?

Mercury accepts an international principal place of business, and the registered agent provides the Delaware address. Other providers set their own rules, so check each one.

If you want a second view on whether to start this checklist now or later, book a 20-minute US Entry Review through our contact page. Greatweek is not a formation service or tax advisor, so confirm entity, tax and filing decisions with a qualified US tax advisor or corporate lawyer.