Can you form a US LLC from the UAE?

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 can use your address in the UAE for an LLC formed in Wyoming or Delaware. Other states need a US street address, so many founders abroad use a US mail-forwarding service. Maryland and New York need the office to be in that state.
• At least one member and an organizer. The member owns the LLC; the organizer signs the filing. Both can be you. Names and addresses go on the filing in Latin letters.
• 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. The general guide for non-resident founders covers the same US steps for every country.

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 the UAE with no US premises, founders often choose Wyoming or Delaware, the two states where Corpus can use your address abroad. Compare 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.

• 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, which takes about four weeks (Form SS-4 instructions).

Corpus’s EIN add-on uses the online application, so it can’t do this for you today. You apply directly with the IRS after the LLC is formed. Step by step: how to get an EIN without an SSN.

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, sent to the dedicated IRS address in the Form 5472 instructions. 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)).

With two or more owners, the LLC is taxed as a partnership by default. 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).

Is there a US tax treaty with the UAE?

• No. The United Arab Emirates isn't on the IRS list of countries with a US income tax treaty, so no treaty lowers US tax for a UAE owner. (IRS)

Beneficial ownership (BOI) reports: not required

Under FinCEN’s current rule, US companies are exempt from beneficial ownership reporting (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 in the UAE

• No personal income tax. The UAE government says it does not levy income tax on individuals. (UAE government portal)
• Corporate tax on a person's UAE business. A natural person is subject to UAE corporate tax only when turnover from business activities in the UAE exceeds AED 1 million in a calendar year. The Federal Tax Authority's guidance doesn't address owning a foreign company, so ask a UAE tax adviser how your LLC is treated. (Federal Tax Authority)

Get a US tax adviser who works with non-resident owners, and one in the UAE for the rules at home. US sanctions law also applies to some countries and people.

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, unless you choose to skip that review on an expedited filing. You can do the intake in a chat on the site, or have your AI assistant do it for you.
• Doesn’t (yet): get an EIN for a founder with no SSN or ITIN, open bank accounts, prepare Form 5472 or other tax filings, or give legal or tax advice.

Sources

• IRS: United States income tax treaties, A to Z
• UAE government portal: Taxation
• Federal Tax Authority: Basis of taxation, natural person
• IRS: Get an employer identification number (updated October 16, 2026)
• IRS: Instructions for Form SS-4
• IRS: Instructions for Form 5472
• FinCEN: Beneficial Ownership Information Reporting (alert updated August 11, 2026)
• 26 U.S.C. § 6038A: official text on Corpus
• 26 U.S.C. § 1446: official text on Corpus
• 31 U.S.C. § 5336: official text on Corpus

Last checked 2026-11-08. Corpus is not a law firm and does not provide legal or tax advice. Rules change, so confirm with the sources above or an adviser before you act.