
Wyoming vs Delaware LLC for Non-Residents: 7 Best Formation Services (2026)
For a non-resident founder the state choice is cheap and the federal filing is not. A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 every year, and missing it carries a $25,000 penalty plus $25,000 for each 30 days after IRS notice. Wyoming suits freelancers and small online businesses, Delaware suits startups raising US venture money, and FinCEN's August 2026 final rule means a US-formed LLC no longer files a BOI report. Pick the service by what it does after the filing, not by its headline price.
This article is for informational purposes only and does not constitute financial, tax, or legal advice. Consult a qualified professional for guidance specific to your situation.
Reviewed for financial accuracy by the Startup Finance Guide editorial team. Our editors cross-reference all claims against platform documentation, pricing pages, and primary regulatory sources. Last reviewed: October 27, 2026.
For a non-resident founder, Wyoming costs less to maintain and Delaware is what US investors expect. The seven services that handle either one are SRGA, Northwest Registered Agent, Bizee, ZenBusiness, LegalZoom, Wyoming Registered Agent Services, and doola. State fees are small and fixed: $100 to form in Wyoming against $110 in Delaware, then a $60 minimum annual report licence tax in Wyoming against a flat $400 annual tax in Delaware. The expensive mistake is federal, not state. A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 every year, and missing it carries a $25,000 penalty.
Picking a state is the easy part. Picking the wrong service is where non-resident founders lose money. A registered agent who forwards mail late can cost you a lawsuit default, and a formation company that stops at the filing leaves you stuck on EIN and banking. The seven services below are compared on what non-resident owners actually need.
Key takeaways
- A non-resident LLC is a US limited liability company owned by someone who lives outside the United States. It can be formed in Wyoming or Delaware without a US address, visa, or Social Security number.
- The seven services in this guide are SRGA, Northwest Registered Agent, Bizee, ZenBusiness, LegalZoom, Wyoming Registered Agent Services, and doola. They split into cross-border advisory, low-cost filers, and registered-agent specialists.
- A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 every year, so choose a service that supports what happens after formation, not just the filing.
Wyoming vs Delaware LLC for non-residents at a glance
Here is how the two states compare on the numbers that matter most:
| Factor | Wyoming | Delaware |
|---|---|---|
| State formation fee | $100 | $110 |
| Annual state cost | $60 minimum annual report licence tax | $400 annual LLC tax, due June 1 |
| Annual report | Yes, due in your anniversary month | No annual report for LLCs, tax payment only |
| Best known for | Low cost, simple rules | Investor familiarity, Court of Chancery |
| Typical fit | Freelancers, consultants, small online businesses | Startups planning to raise venture funding |
| State figures come from the Wyoming Secretary of State fee schedule, the Delaware Division of Corporations fee page and its alternative entity tax instructions, checked in October 2026. Wyoming's licence tax is $60 or two-tenths of one mill on the dollar of in-state assets, whichever is greater. |
Which state should a non-resident choose, Wyoming or Delaware?
Choose Wyoming if you want the lowest ongoing cost and run a small or solo business. Choose Delaware if you expect to raise money from US investors.
Wyoming works best when:
- You are a freelancer, consultant, or online seller.
- You want the lowest yearly state cost.
- You do not plan to issue equity to US investors soon.
Delaware works best when:
- You plan to raise venture capital or angel funding.
- Your future investors or lawyers expect Delaware paperwork.
- You value its well-developed business court system.
For tax purposes, neither state changes your federal position. A single-member LLC owned by a foreign person is treated as a disregarded entity, so the state you pick does not decide what you owe the IRS. If you are weighing the wider cost picture, this breakdown of cross-border tax compliance costs is a useful companion, and founders heading for a priced round should also compare Delaware C-corp incorporation services.
What does a non-resident LLC owner have to file after formation?
You have a short list of recurring obligations, each with a deadline:
- Get an EIN: International applicants cannot use the IRS online tool and must apply by phone, fax, or mail with Form SS-4, as explained on the IRS EIN page.
- File Form 5472 with a pro forma Form 1120: Foreign-owned single-member LLCs file these yearly. The IRS Form 5472 instructions set a $25,000 penalty for failing to file, with another $25,000 for each 30 days of continued non-compliance after IRS notice.
- Pay the state fee: Wyoming charges the annual report licence tax and Delaware charges the $400 LLC tax.
- Keep a registered agent: Both states require a US address for legal and government mail.
- Plan for payroll if you hire: Paying staff abroad brings its own rules, so review these international payroll compliance mistakes early.
Beneficial ownership reporting has changed too. In a final rule issued on August 11, 2026, FinCEN permanently ended beneficial ownership reporting for US companies and US persons, so a Wyoming or Delaware LLC no longer files a BOI report even when its owner lives abroad. Entities formed outside the US that register to do business in a state are treated differently and still report beneficial ownership information for foreign individuals, so check which side of that line your structure sits on. If you want help sorting out the rest, this overview of entity formation and compliance services explains how the pieces fit together.
How do the 7 services compare on cost and support?
| Service | Service type | Pricing model | Registered agent | Post-formation help |
|---|---|---|---|---|
| SRGA | Cross-border advisory | Quote-based | Through scoped engagement | Strong (tax and compliance) |
| Northwest Registered Agent | Privacy-focused formation | Around $39 plus state fee | Included first year | Mail handling |
| Bizee | Low-cost formation | $0 plus state fee | Paid add-on | Reminders and add-ons |
| ZenBusiness | Formation platform | $0 plus state fee | Paid add-on | Dashboard and tiers |
| LegalZoom | Legal services brand | Entry package plus state fee | About $250 a year | Attorney access |
| Wyoming Registered Agent Services | Agent specialist | About $25 a year | Core service | Limited |
| doola | International founder service | Package-based | Bundled in packages | EIN, bookkeeping, compliance |
| Provider pricing is taken from each company's own public pages and changes often, so confirm the current plan price before you buy. |
7 best LLC formation services for non-residents
1. SRGA
SRGA is a cross-border tax and compliance advisory firm that helps international founders set up and maintain US entities alongside their home-country obligations. It is known for three things:
- Advisory led by tax and compliance professionals rather than a formation-only workflow.
- Coordination of entity structuring with transfer pricing and cross-border tax planning.
- Support that continues after incorporation, including ongoing compliance and automated bookkeeping.
SRGA works on a scoped, quote-based engagement, so costs depend on your structure and needs.
Best suited for: founders with cross-border income or multiple entities who want a tax advisor involved from day one, not just a filing.
2. Northwest Registered Agent
Northwest Registered Agent is a privacy-focused formation and registered agent company that files in all 50 states. It stands out for:
- Its own address and staff as your agent of record, so your personal details stay off public filings.
- A formation price starting around $39 plus the state fee, with the first year of registered agent service included.
- Mail scanning and forwarding handled by its in-house team.
Best suited for: owners who value privacy and want a reliable agent behind a simple formation.
3. Bizee
Bizee, formerly Incfile, is a formation service built around a low entry price. Its main strengths are:
- A $0 service fee on its basic LLC package, with you paying only the state fee.
- Optional add-ons such as registered agent service, EIN help, and compliance reminders.
- A broad catalog covering both Wyoming and Delaware filings.
Best suited for: budget-minded founders who know which state they want and only need a clean filing.
4. ZenBusiness
ZenBusiness is a formation platform that bundles filing with a business toolkit. It is known for:
- A $0 base formation package, plus state fees.
- Tiered plans that add registered agent service and ongoing compliance monitoring.
- A dashboard that tracks deadlines and documents in one place.
Plan prices and what each tier includes have varied between pages, so check the current pricing before choosing a tier.
Best suited for: solo founders who want one dashboard for formation and basic ongoing upkeep.
5. LegalZoom
LegalZoom is one of the best-known online legal services brands in the US. It offers:
- LLC formation across all states, with a low entry-level package plus the state fee.
- A registered agent add-on, priced at roughly $250 a year at the time of writing.
- Optional access to attorney consultations and other legal services.
Best suited for: founders who want a familiar brand and may need document or legal services beyond formation.
6. Wyoming Registered Agent Services LLC
Wyoming Registered Agent Services LLC is a Wyoming-based agent focused on the state itself. Its main benefits are:
- Registered agent service at about $25 a year.
- Business address options for Wyoming entities.
- Local knowledge of Wyoming filings and requirements.
It suits agent-only needs more than full-service support, so you handle EIN, tax filings, and banking elsewhere.
Best suited for: Wyoming LLC owners who already know what they need and only want a low-cost registered agent.
7. doola
doola is a formation service built for international founders. It is known for:
- Packages that combine formation, registered agent service, and a US business address.
- Help with EIN applications for non-US owners.
- Add-ons for bookkeeping and annual compliance.
Best suited for: first-time non-resident founders who want formation, address, and EIN support bundled together.
How to choose a formation service as a non-resident
Run through these questions in order:
- Decide your state first: Wyoming for lean operations, Delaware for investor-ready structures.
- List what you need after formation: EIN, Form 5472, bookkeeping, and a US address are separate jobs.
- Check who actually files Form 5472: Most low-cost services stop at formation, so confirm it in writing.
- Compare total first-year cost: Add the state fee, agent fee, and any add-ons rather than comparing headline prices.
- Consider your home-country taxes: If you earn income across borders, an advisor can prevent double taxation, as covered in this guide on how to handle double taxation during international expansion.
For a deeper look at combining structure and tax planning, see this overview of integrated tax advisory and wealth structuring.
Conclusion
The best formation service is the one that still helps you in month eleven, when the filings and deadlines show up. Before you pay anyone, write down these dates and ask each provider who owns them:
- Delaware LLC tax: $400, due June 1 each year, covering the prior year.
- Wyoming annual report: your LLC's anniversary month.
- Form 5472 and pro forma 1120: by the due date for your tax year, filed on paper or by fax rather than e-file.
If a provider cannot say who handles each one, keep looking.
FAQ
Do I need a US address to form an LLC as a non-resident?
No. You need a registered agent with a physical US address in the state of formation, and every service above can supply one or point you to one.
How long does it take to get an EIN as a non-resident?
It depends on the method. Fax applications are typically processed faster than mail, and phone applications can be completed in a single call. You apply using Form SS-4 because the online tool is not available to international applicants.
Can a non-resident open a US business bank account?
Yes, though it is not always simple. Many fintech banks accept foreign owners with an EIN, formation documents, and a passport, and some services help with introductions. Requirements vary by bank.
Do I pay US income tax on my LLC profits?
Not automatically. If a foreign-owned LLC has no US-sourced income connected to a US trade or business, you may owe no US income tax, but you still file Form 5472. Your tax situation depends on where income is earned, so confirm with a qualified advisor.
Can I be my own registered agent?
Only if you have a physical address in the state where the LLC is formed and are available during business hours. Non-residents almost always hire a commercial agent.
Can I move my LLC from Wyoming to Delaware later?
Yes. You can convert or domesticate the entity into another state, or form a new Delaware entity and move assets. Startups often do this before a funding round.
What happens if I miss the Form 5472 deadline?
The IRS can assess a $25,000 penalty, with more added for each 30 days of continued failure after notice. Late filing should be corrected as soon as you notice it.
This article reflects publicly available information as of October 2026 and does not endorse any specific formation service. State fees and federal filing rules change, provider pricing changes more often still, and nothing here is a substitute for advice on your own tax position. Consult a licensed professional for guidance specific to your business.
Last verified: 2026-10-27
Sources
- Wyoming Secretary of State | Business fee schedule
- Delaware Division of Corporations | Fee schedule
- Delaware Division of Corporations | Alternative entity tax instructions
- Delaware Division of Corporations | Frequently asked questions
- IRS | Get an employer identification number
- IRS | Instructions for Form 5472
- FinCEN | FinCEN permanently ends beneficial ownership reporting requirements for millions of small business owners
- Northwest Registered Agent
- Bizee
- ZenBusiness
- LegalZoom
- Wyoming Registered Agent Services
- doola
- Marketplace | Can Wyoming's business court pull companies away from Delaware?