Guide · Forming from abroad

Can you form a US LLC from China?

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Yes. A person living in China can form and own a US limited liability company without a US visa, US citizenship or a trip to the United States. State LLC laws don’t require owners to be US citizens or residents. What you do need is a registered agent in the state, an EIN from the IRS (no SSN required), and a plan for a yearly IRS filing that many guides leave out.

Last checked 2026-10-01. General information, not legal or tax advice.

What you need to form the LLC

  • A registered agent in the state you form in.Every state requires one: a person or company with a street address in that state who accepts legal papers for the LLC. Corpus includes the first year with every formation.
  • A principal office address.This is where official mail goes. Corpus currently needs a US street address here, and many founders abroad use a US mail-forwarding address. The registered agent’s address can’t double as your business address.
  • At least one member and an organizer.The member owns the LLC; the organizer signs the filing. Both can be you.
  • A name and a one-line description of the business.The description picks the industry code the state records.

Nothing in the state filing asks about your citizenship or where you live.

Which state to form in

If the business will operate in a particular US state, forming there is usually simplest. If you form somewhere else, you will normally also have to register in that state as a “foreign LLC” and pay its fees too.

If you will sell online from China with no US premises, founders often choose Wyoming or Delaware. Compare the filing document, state fee and yearly costs for every state on the state-by-state pages.

Getting an EIN without an SSN

An EIN is the company’s US tax number. Banks and payment processors ask for it. It is free from the IRS — never pay anyone a fee just for the number itself.

  • The online application probably isn’t for you. It needs the responsible party’s SSN or ITIN, and it can’t be used when the principal place of business is outside the US (IRS).
  • Apply by phone, fax or mail instead. With no legal residence, principal place of business or principal office in the US, call +1 267-941-1099 (not toll-free; 6 a.m.–11 p.m. Eastern, Monday–Friday), fax Form SS-4 to +1 304-707-9471 from outside the US, or mail it to the IRS EIN International Operation in Cincinnati (Form SS-4 instructions).
  • No ITIN needed. On line 7b of Form SS-4, write “Foreign” (or N/A) if the responsible party doesn’t have an SSN or ITIN and isn’t eligible for one (Form SS-4 instructions).

Corpus can’t get the EIN for you today; you apply directly with the IRS after the LLC is formed.

The yearly IRS filing most guides skip: Form 5472

A single-member LLC owned by a non-US person is “disregarded” for US income tax, but the IRS still requires it to file a pro forma Form 1120 with Form 5472 attached. Write “Foreign-owned U.S. DE” across the top of the 1120 and send it by fax or mail to the dedicated IRS address in the Form 5472 instructions, by the Form 1120 due date (April 15 for a calendar year, with extensions).

It is required for any year with a reportable transaction between you and the LLC — and putting money into the LLC or taking money out counts. The penalty for not filing is $25,000 per year (26 U.S.C. § 6038A(d)).

If the LLC has two or more owners

It is taxed as a partnership by default and files a partnership return. If it earns income effectively connected with a US business, it must withhold US tax on the foreign owners’ shares (26 U.S.C. § 1446).

Get a US tax adviser who works with non-resident owners. Corpus doesn’t prepare tax filings.

Beneficial ownership (BOI) reports: not required

Under FinCEN’s current rules, every company created in the United States, and its owners, is exempt from beneficial ownership reporting — whatever the owners’ nationality. BOI reports are now required only from companies formed under a foreign country’s law that register to do business in a US state (FinCEN; the statute is 31 U.S.C. § 5336).

Opening a bank account

This is usually the hardest step. Some US banks require an in-person visit, and online business banks each decide which countries’ founders they accept. Check the bank’s current rules before you form, not after. Have your filed formation document, your EIN letter and your passport ready.

Rules on the China side

  • Funding the LLC from China. SAFE’s personal purchase form says personal foreign-exchange purchases may not be used for capital-account items that aren’t yet open, such as buying property or securities abroad (SAFE). Investing in a company abroad is also a capital-account transaction, so ask a PRC lawyer or your bank which channel applies before you send money.
  • Tax at home. If you are a PRC tax resident, China may also tax your share of the LLC’s profits. Ask a PRC tax adviser.

Buying US real estate through the LLC

Forming the LLC isn’t restricted, but some states limit what a China-linked company can buy. Since September 1, 2025, Texas bars individuals domiciled in China, and companies they majority-own, from acquiring an interest in Texas real property, with narrow exceptions (Tex. Prop. Code § 5.253). Other states have passed similar laws. Check the state’s law before you buy land.

What Corpus does — and doesn’t

  • Does: files the LLC with the state (all 50 states and DC), includes the registered agent’s first year, and has a person review every filing before it reaches the state. You can do the intake in a chat on the site, or have your AI assistant do it for you. Payment is by card.
  • Doesn’t (yet): get your EIN, accept a principal office outside the US, open bank accounts, prepare Form 5472 or other tax filings, or give legal or tax advice.
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Sources

Last checked 2026-10-01. Corpus is not a law firm and does not provide legal or tax advice. Rules change — confirm with the sources above or an adviser before you act.