Short answer
Yes. A person who lives in any country can own and run a U.S. corporation. You do not need U.S. citizenship, a visa, a U.S. address or a Social Security number. You need a registered agent in the state, and you get an EIN from the IRS by phone, fax or mail with Form SS-4.
What you need
- A state. Any of the 50 states or D.C. If you have an office or staff in a state, use that state. If not, most founders choose Wyoming or Delaware.
- A registered agent. Each state requires an address in the state to receive legal mail. Zovud provides one.
- Owner and director details. Names and addresses. A passport is enough. You do not need a U.S. ID.
How the EIN works without an SSN
The EIN is the company's federal tax number. Banks and payment processors ask for it. If you have no legal residence or principal place of business in the U.S., the IRS online application is not available to you. You apply with Form SS-4:
- Phone: 267-941-1099 (not toll free), 6 a.m. to 11 p.m. Eastern time, Monday to Friday.
- Fax: 304-707-9471 from outside the U.S. The IRS usually faxes the EIN back within 4 business days.
- Mail: about 4 weeks.
If the responsible party has no SSN or ITIN and cannot get one, the form allows “foreign” on line 7b.
What you file every year
- State report. The date and fee depend on the state. See our deadline guide.
- Form 1120. The federal corporate income tax return. The federal rate is a flat 21%.
- Form 5472. Required when a foreign person owns 25% or more and the company had reportable transactions with a related party. The penalty for a missed form is $25,000.
How Zovud helps
We form the corporation, act as registered agent, apply for the EIN, track every deadline and prepare your federal and state tax package. You review and file the returns yourself.
Sources
This guide is general information, not legal or tax advice, and rules change. Confirm figures with the state or IRS, or ask us on a free call.