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The Global Insight

Can a non US citizen open LLC?

Author

John Hall

Updated on March 14, 2026

Anyone can form a Limited Liability Company (LLC) in the USA; you do not need to be a US citizen, or a US company. Foreign citizens and foreign companies can form an LLC in the USA. Open a US Bank Account.

Can I file taxes if I have no income?

Any year you have minimal or no income, you may be able to skip filing your tax return and the related paperwork. However, it’s perfectly legal to file a tax return showing zero income, and this might be a good idea for a number of reasons.

How is a foreign LLC taxed in the US?

The foreign partner of an US LLC will be deemed to be engaged in a US trade or business and the LLC must withhold 35% of its profits for taxes, paid and filed on a quarterly basis to the IRS. Even though the partnership itself does not pay income taxes, it must file Form 1065 with the IRS even if there is no profit.

Do you need to file a tax return for a LLC with no activity?

Sometimes a limited liability company has a year with no business activity. A newly formed LLC might not have started doing business yet, and an older LLC might have become inactive without being formally dissolved. But even though an inactive LLC has no income or expenses for a year, it might still be required to file a federal income tax return.

Do you have to pay taxes on US LLC income?

If you don’t have a dependent agent that substantially furthers your business in the US and don’t have an office in the US, you are not subject to US tax. Even if the LLC generates income in the US, the income is not taxed in the US.

Is there a tax haven for a LLC?

For Americans there is no tax haven for LLCs. Still, an LLC offers an easy option to formalize business operations and create partnerships. As mentioned earlier, the IRS does not treat an LLC as a separate tax entity. Instead, all its income is passed through to the members of the LLC, who must declare it and pay personal income tax.

Can a non US citizen open a LLC in the US?

The company can open an LLC to receive payments in USD in a US bank account. The work is performed in Mexico and the owners are non US citizens/residents, who are not taxed in US. Therefore, the LLC income is not taxed in the US as there are no offices or dependent agents in the US.