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Your U.S. LLC numbers, clear before you decide

Free calculators for non-residents: which structure fits your case, what it really costs per year, and which penalties you're avoiding. Built by a team that forms and maintains LLCs for non-residents every day.

Take the structure quiz See costs by state

Pick your tool

The answers everyone looks for before opening — or while running — a U.S. business. No fluff, just numbers.

Quiz · 2 minutes

Which structure fits you?

7 questions and we'll tell you whether your case points to a Wyoming LLC, a multi-state setup for real estate, a multi-member LLC or a C-Corp — and which forms each one brings.

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Calculator

Real annual cost by state

Formation + annual report + registered agent + IRS compliance. Compare WY, FL, DE, NM and TX with 2026 state numbers, not "$0 a year" promises.

Calculate my cost →
Risk calculator

What does non-compliance cost?

Form 5472 not filed, annual report late, agent lapsed. The price of "I'll deal with it later," in dollars.

See my exposure →
Calculator · The first question

Are you a U.S. tax resident?

It doesn't depend on your visa — it depends on days. Count the last 3 years and apply the IRS formula. This defines everything else on the site.

Count my days →
Calculator · Wealth

Estate tax: $60,000 vs $15 million

A non-resident's exemption is 250 times smaller than a resident's. See what would happen to your U.S. assets — the risk almost nobody mentions before you buy.

See my exposure →
Quiz · 1 minute

Do you actually need an ITIN?

Many people pay for one they don't need, and others need one without knowing. Three questions and you'll know which group you're in.

Take the quiz →
Compliance · Updated 2026

BOI / FinCEN: do you have to report?

The filing that caused panic: in 2026, companies formed in the U.S. became exempt. Check your case in 30 seconds.

See if it applies →
Official tables · 2025 and 2026

Tax brackets + calculator

The IRS federal tax tables, the post-OBBBA standard deduction, and what you actually pay: effective rate vs marginal bracket.

See the tables →
Calculator · By country

How much does the U.S. withhold?

Dividends, interest and royalties by country: 30% without a treaty, far less with one (Mexico, Spain, Chile, Venezuela). Source: official IRS table.

See my rate →
Calculator · Real estate

FIRPTA: withholding when you sell

Up to 15% of the sale price (not the gain) when a foreign person sells U.S. property. Calculate yours and the 3 ways to reduce or recover it.

Calculate FIRPTA →
Calculators · Real estate

Buying property in the U.S.

Non-resident: real costs, FIRPTA and estate tax before closing. Resident: first home now or wait? DTI, PMI and loan type.

Run the numbers →
Calculator · 2026 pay

Take-home pay in the U.S.

From gross to what actually lands: federal tax, FICA and state tax by state.

Calculate my net →
Roadmap · 8 steps

Business credit without an SSN

How your LLC builds its own credit file even when the owner is a foreign national: EIN, DUNS, net-30, Paydex 80+. With an interactive checklist.

Start the roadmap →
Comparison · 2026

Banking for non-residents

Mercury, Wise, Relay, Payoneer, Brex: who doesn't ask for an SSN, which address they accept and which fits your case.

Compare accounts →
Calculator · Retirement

Your retirement in dollars

How much to invest monthly to hit your number — or what you'll have with what you already contribute. Compound interest, no hype.

Calculate →
Mini-quiz · 30 seconds

W-9 or W-8BEN?

A client asks for a form and picking wrong can trigger 24–30% withholding. Three questions and you'll know.

Find out →
Library · 11 free PDFs

Guides and checklists

Opening an LLC as a non-resident, LLC vs C-Corp, asset protection, apostilles and more. By Onell Lanfranco — no email required.

Browse the library →

Quiz: which structure fits you?

Initial guidance based on how hundreds of real non-resident structures actually operate. It doesn't replace a consultation — it tells you where to start looking.

Question 1 of 7

Are you a U.S. tax resident?

Question 2 of 7

What will the main activity be?

Question 3 of 7

Who will the owners be?

Question 4 of 7

Will you have employees or a physical office in the U.S.?

Question 5 of 7

What will you do with the profits?

Question 6 of 7

How important is it that your name stays off public records?

Question 7 of 7

Estimated first-year revenue

YOUR RESULT

Wyoming LLC (single-member)

The standard structure for non-residents running a remote business

No state income tax, member privacy, low annual cost and accepted by Mercury/Relay. If you operate 100% from your country with no U.S. employees, you generally don't create U.S. taxable activity (ECI) — though that's confirmed case by case.

Annual compliance

  • Form 5472 + pro forma 1120 (IRS)
  • Wyoming annual report ($60 min.)
  • Registered agent
  • W-8BEN-E for clients who ask

Estimated annual cost

  • State + agent: ~$110–210/year
  • 5472 preparation: varies
  • No state income tax
Typical risk: not filing Form 5472. The penalty starts at $25,000. It's the most expensive mistake we see in non-resident LLCs.
YOUR RESULT

Multi-state structure for real estate

LLC in the property's state + holding company (typically Wyoming)

The property is bought through an LLC in the state where it sits (Florida, Texas, etc.); that LLC hangs from a Wyoming holding that gives you privacy and a layer of protection. U.S. rental income is always taxable in the U.S. — here the structure and the §871(d) election genuinely matter.

Annual compliance

  • 1040-NR with ITIN (or 1065 if several owners)
  • Form 5472 for each disregarded LLC
  • Annual reports in both states
  • §871(d) net-basis election

Critical points

  • FIRPTA on sale (15% withholding)
  • U.S. estate tax if something happens to you: exposure starts at $60,000 for non-residents
  • Insurance + LLC is not an either/or
U.S. estate tax for non-residents holding property is the risk almost nobody mentions before you buy. It's planned before closing, not after.
YOUR RESULT

Multi-member LLC (partnership)

For two or more partners — with the rules written from day one

Taxed as a partnership: files Form 1065 and issues a K-1 to each partner. Wyoming still works well if all owners are non-residents and the operation is remote. The operating agreement here isn't a formality: it defines what happens if a partner leaves, doesn't contribute, or passes away.

Annual compliance

  • Form 1065 + K-1 per partner (March 15 deadline)
  • Possible §1446 withholding if there's ECI
  • State annual report + agent

Critical points

  • Operating agreement with exit clauses
  • Late 1065: $245 per partner, per month
  • Define percentages and contributions in writing
Late-filing penalty for the 1065: $245 per partner, per month (up to 12 months). Two partners, six months late = $2,940.
YOUR RESULT

C-Corporation (Delaware)

When the plan is to reinvest, scale or raise capital

If you're going to look for investors or reinvest profits for years, a Delaware C-Corp is the vehicle the ecosystem understands: shares, SAFEs, vesting. You pay 21% federal on profits, but you don't distribute until it makes sense.

Annual compliance

  • Form 1120 (April 15 deadline)
  • DE franchise tax + annual report
  • 5472 if a foreign owner holds ≥25%

Critical points

  • Double taxation when distributing dividends
  • 30% withholding on dividends to non-residents (or treaty rate)
  • Higher accounting cost than an LLC
A C-Corp with no activity still files the 1120 and pays franchise tax. "I'll leave it dormant" isn't a thing: the 5472 penalty applies anyway.
YOUR RESULT

Your case needs a diagnosis, not a template

Unclear tax residency or U.S. presence means defining your situation first

If you're not clear on your tax residency status (substantial presence, visa, green card) or you'll have employees/an office in the U.S., the structure choice changes completely — including the S-Corp option, which only exists for residents. Choosing a structure before settling this is building on sand.

What to define first

  • Substantial presence test
  • Whether there's ECI / state nexus from employees
  • Obligations in your home country

Why it matters

  • Resident: the S-Corp door opens
  • Non-resident with ECI: withholding and 1040-NR
  • Mistakes here get paid in both countries

Real annual cost of your LLC, by state

What you actually pay per year — not just the formation fee the ads show. 2026 state numbers.

Complete Wyoming LLC with EIN, agent and first-year state fee: $497
Public pricing, no surprises, with a CPA. No hidden upsells.

See the package at Emprendenus

What does non-compliance cost?

Check what you haven't filed this year and see your exposure.

Estimated exposure
$0
Select the situations that apply.

2026 deadlines you can't miss

Coming soon: enter your entity and state and get a personalized calendar with email reminders.

MAR 15
Form 1065 (multi-member LLC) and 1120-SExtension available with Form 7004
APR 15
Form 1120 + 5472 (non-resident LLCs and C-Corps)The 5472 penalty doesn't wait: $25,000
MAY 1
Florida annual reportFlat $400 penalty after the deadline
JUN 1
Delaware LLC franchise tax ($300)$200 penalty + 1.5% monthly interest
Anniversary
Wyoming annual report (your LLC's anniversary month)The state can dissolve the LLC for non-filing
Important notice: Sumalis tools are informational and educational estimates based on published state fees and general IRS rules in effect for 2026. They do not constitute tax, legal or accounting advice, and do not create a professional-client relationship. Your specific situation can change the result entirely. Consult a licensed professional before deciding. Sumalis is part of the Onell.us / Emprendenus ecosystem.