Limited Liability Company (LLC)
在United States注册公司
The LLC is best suited for: Freelancers, Small businesses, Foreign entrepreneurs, Real estate investors, Consulting firms. Single-member LLC: disregarded entity — income reported on owner's personal return. Multi-member LLC: taxed as partnership by default. Can elect C-Corp or S-Corp taxation. No federal entity-level tax for default LLCs. Non-resident aliens with no US-sourced income may owe zero US tax, but must still file. State taxes vary significantly — Wyoming and Delaware have no state income tax on out-of-state LLC income.
- Freelancers
- Small businesses
- Foreign entrepreneurs
- Real estate investors
- Consulting firms
关键信息
逐步注册流程
Choose your state
Wyoming, Delaware, and Florida are the most popular for non-residents. Wyoming offers no state income tax and strong privacy. Delaware has the most business-friendly court system.
Choose a company name
Must include "LLC" or "Limited Liability Company". Check availability via the state's business registry.
Appoint a registered agent
Required in every state. Must be a person or service with a physical address in the formation state. Costs $50–$300/year.
File Articles of Organization
Submit formation documents to the Secretary of State. Filing fees range from $50 (Wyoming) to $500 (Massachusetts).
Obtain an EIN
Apply for an Employer Identification Number from the IRS. Required for bank accounts and tax filing. Free. Non-residents may need to apply by fax or mail.
Draft Operating Agreement
Not required in all states but strongly recommended. Defines ownership structure, profit sharing, and management roles.
所需文件
- Passport copy (for EIN application)
- US address or registered agent address
- Articles of Organization (state-specific form)
- Operating Agreement (recommended)
- EIN confirmation letter (after filing)
费用概览
税务处理
Single-member LLC: disregarded entity — income reported on owner's personal return. Multi-member LLC: taxed as partnership by default. Can elect C-Corp or S-Corp taxation. No federal entity-level tax for default LLCs. Non-resident aliens with no US-sourced income may owe zero US tax, but must still file. State taxes vary significantly — Wyoming and Delaware have no state income tax on out-of-state LLC income.
优势与劣势
- No minimum capital requirement
- Pass-through taxation (no double taxation by default)
- Flexible management structure (member-managed or manager-managed)
- Strong liability protection
- Wyoming/Delaware LLCs offer excellent privacy
- No requirement to be a US resident
- Can elect to be taxed as S-Corp for payroll tax savings
- Banking is difficult for non-residents without a US visit
- State-by-state compliance complexity
- Annual report and franchise tax obligations vary by state
- Self-employment tax on active income (15.3%)
- No ability to issue stock (cannot raise VC funding as LLC)
- Some states have high annual fees (California $800/year minimum)
其他企业结构 — United States
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开始This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.