The True Cost of Forming a US LLC as a Non-Resident (2026)
Complete 50-state + DC breakdown of every fee non-resident founders actually pay. State filing fees, federal compliance, registered agents, and banking — verified against state Secretary of State websites and IRS.gov.
Data last verified: July 2026
Key Findings
$625 - $3,630
Year 1 cost range
From the cheapest state with the lowest published Form 5472 filer ($300), to New York with a general-CPA quote ($1,200) and its publication requirement.
$500-1,500/yr
Non-resident premium over domestic founders
Driven almost entirely by mandatory Form 5472 compliance and commercial registered agent requirements.
8 states charge $0
In annual state fees
Arizona, Idaho, Minnesota, Mississippi, Missouri, New Mexico, Ohio, and South Carolina. Federal costs still apply.
$25,000 penalty
Per missed Form 5472 filing
The single largest recurring cost for non-residents. Additional $25,000 per 30-day period after IRS notice. No maximum.
Form 5472 = 51-81%
Of 5-year cost in New Mexico
At the lowest published price ($300/yr, $1,500 over 5 years) Form 5472 is 51% of a New Mexico LLC's 5-year cost. With a general-CPA quote ($650-1,200/yr) it is 70-81%.
Non-Resident vs. Domestic Founder: The Cost Gap
Domestic LLC cost guides are misleading for non-residents. This table shows why.
| Cost Component | Domestic Founder | Non-Resident | Difference |
|---|---|---|---|
| State filing fee | $35-500 | $35-500 | Same |
| EIN | Free, instant online | Free, 1-8 weeks by fax/mail | Time cost |
| Registered agent | $0 (can be self) | $100-200/yr (mandatory) | +$100-200/yr |
| Form 5472 + 1120 | Not required | $300-1,200/yr (mandatory) | +$300-1,200/yr |
| ITIN | Not applicable | $0-500 (if needed) | +$0-500 one-time |
| US bank account | Walk in, open in 30 min | 2-8 week process | Time + complexity |
| Virtual mailbox | Not needed | $100-300/yr | +$100-300/yr |
| Year 1 total (Wyoming) | $160-360 | $660-1,860 | +$500-1,500 |
| Annual cost (Year 2+, Wyoming) | $60-260 | $560-1,760 | +$500-1,500 |
Based on Wyoming LLC. The non-resident premium is $500-1,500 per year, driven by Form 5472 compliance, a US mailbox and a mandatory registered agent.
50-State + DC: State-Level Costs
These are state-only costs. Every non-resident must add federal compliance costs (Form 5472, registered agent, virtual mailbox) shown in the next section.
| State | Formation Fee | Annual State Fee | Franchise Tax | Year 1 State Cost | Annual (Yr 2+) |
|---|---|---|---|---|---|
| Alabama | $200 | $0* | $100 min privilege tax* | $200 | $0* |
| Alaska | $250 | $100/2yr | None | $250 | $50/yr avg |
| Arizona | $50 | $0 | None | $50 | $0 |
| Arkansas | $45 | $150/yr | None | $195 | $150 |
| California | $70 | $20/2yr | $800/yr | $870 | $810 |
| Colorado | $50 | $25/yr | None | $75 | $25 |
| Connecticut | $120 | $80/yr | None | $200 | $80 |
| Delaware | $110 | $400/yr | $400/yr (flat; from tax year 2026, $300 before) | $510 | $400 |
| Florida | $125 | $138.75/yr | None | $264 | $139 |
| Georgia | $110 | $60/yr | None | $170 | $60 |
| Hawaii | $50 | $15/yr | None | $65 | $15 |
| Idaho | $100 | $0 | None | $100 | $0 |
| Illinois | $150 | $75/yr | None | $225 | $75 |
| Indiana | $95 | $31/2yr | None | $95 | $16/yr avg |
| Iowa | $50 | $30/2yr | None | $50 | $15/yr avg |
| Kansas | $160 | $55/yr | None | $215 | $55 |
| Kentucky | $40 | $15/yr | None | $55 | $15 |
| Louisiana | $100 | $35/yr | None | $135 | $35 |
| Maine | $175 | $85/yr | None | $260 | $85 |
| Maryland | $100 | $300/yr | Included in annual fee | $400 | $300 |
| Massachusetts | $500 | $500/yr | None | $1,000 | $500 |
| Michigan | $50 | $25/yr | None | $75 | $25 |
| Minnesota | $155 | $0 | None | $155 | $0 |
| Mississippi | $50 | $0 | None | $50 | $0 |
| Missouri | $50 | $0 | None | $50 | $0 |
| Montana | $35 | $20/yr | None | $55 | $20 |
| Nebraska | $100 | $13/2yr | None | $100 | $7/yr avg |
| Nevada | $425 | $350/yr | None (high annual fees) | $775 | $350 |
| New Hampshire | $100 | $100/yr | None | $200 | $100 |
| New Jersey | $125 | $75/yr | None | $200 | $75 |
| New Mexico | $50 | $0 | None | $50 | $0 |
| New York | $200 | $9/2yr | None | $200 | $5/yr avg |
| North Carolina | $125 | $200/yr | None | $325 | $200 |
| North Dakota | $135 | $50/yr | None | $185 | $50 |
| Ohio | $99 | $0 | None | $99 | $0 |
| Oklahoma | $100 | $25/yr | None | $125 | $25 |
| Oregon | $100 | $100/yr | None | $200 | $100 |
| Pennsylvania | $125 | $7/yr | None | $132 | $7 |
| Rhode Island | $150 | $50/yr | None | $200 | $50 |
| South Carolina | $110 | $0 | None | $110 | $0 |
| South Dakota | $150 | $50/yr | None | $200 | $50 |
| Tennessee | $300 | $300/yr min | $300/yr min + 6.5% excise | $600 | $300 |
| Texas | $300 | $0 | $0 below $2.65M revenue | $300 | $0* |
| Utah | $54 | $18/yr | None | $72 | $18 |
| Vermont | $125 | $35/yr | None | $160 | $35 |
| Virginia | $100 | $50/yr | None | $150 | $50 |
| Washington | $200 | $60/yr | None | $260 | $60 |
| West Virginia | $100 | $25/yr | None | $125 | $25 |
| Wisconsin | $130 | $25/yr | None | $155 | $25 |
| Wyoming | $100 | $60/yr | None | $160 | $60 |
| District of Columbia | $99 | $300/2yr | None | $99 | $150/yr avg |
* Alabama: LLCs with calculated privilege tax of $100 or less are exempt (effective 2024+). Texas: PIR required but no fee if revenue < $2.65M (2026-2027 no-tax-due threshold).
Year 1 State Cost = Formation Fee + first-year state fees. Biennial fees may not be due until Year 2. Does not include registered agent, federal costs, or publication requirements.
Non-Resident-Specific Costs (Every State)
These costs apply to every non-resident LLC owner regardless of which state they choose. They are the costs that domestic LLC guides never mention.
| Cost Item | Cost | Frequency | Notes |
|---|---|---|---|
| EIN Application (IRS Form SS-4) | $0 | One-time | Free but takes 1-8 weeks by fax/mail. US residents get EIN instantly online. |
| EIN via formation service | $50-200 | One-time | Included with Doola, Firstbase, Stripe Atlas formation packages. |
| Form 5472 + Pro Forma 1120 | $300-1,200/yr | Annual | Mandatory for every foreign-owned single-member LLC. $300-547 at specialist flat-fee filers, $650-1,200 quoted by general CPAs, $0 if you file it yourself. $25,000 penalty per missed filing. |
| ITIN Application (if needed) | $150-500 | One-time | Not required for LLC formation. Needed only for tax treaty benefits or if moving to US. |
| Registered Agent | $100-200/yr | Annual | Mandatory for non-residents. US residents can serve as their own RA ($0). |
| Virtual Mailbox / US Address | $100-360/yr | Annual | Practically necessary for IRS correspondence, banking, and payment processors. |
| US Business Banking | $0-31 | One-time | Mercury ($0), Relay ($0), Wise ($31). Approval takes 2-8 weeks for non-residents. |
| Bookkeeping (for Form 5472) | $0-3,600/yr | Annual | $0 if self-managed. Required to track all reportable transactions. |
Minimum annual federal cost: $275-575/yr
Even in a $0 annual fee state (New Mexico, Missouri, etc.), non-residents still pay $575/yr: Form 5472 at the lowest published price ($300) + registered agent ($125) + virtual mailbox ($150). Filing Form 5472 yourself brings it to $275/yr. This floor applies in every state.
State Tier Rankings (True Year 1 Total Including Federal Costs)
Assumes: Form 5472 at the lowest published price, $300/yr (general CPAs quote $650-1,200; see the Form 5472 cost table), registered agent at $125/yr, virtual mailbox at $150/yr, self-managed bookkeeping, direct IRS EIN filing.
TIER 1Cheapest States ($625 - $730)
| State | Formation | Annual State | RA | Form 5472 | Mailbox | Year 1 Total |
|---|---|---|---|---|---|---|
| New Mexico | $50 | $0 | $125 | $300 | $150 | $625 |
| Missouri | $50 | $0 | $125 | $300 | $150 | $625 |
| Mississippi | $50 | $0 | $125 | $300 | $150 | $625 |
| Arizona | $50 | $0 | $125 | $300 | $150 | $625 |
| Montana | $35 | $20 | $125 | $300 | $150 | $630 |
| Kentucky | $40 | $15 | $125 | $300 | $150 | $630 |
| Colorado | $50 | $25 | $125 | $300 | $150 | $650 |
| Michigan | $50 | $25 | $125 | $300 | $150 | $650 |
| Ohio | $99 | $0 | $125 | $300 | $150 | $674 |
| Idaho | $100 | $0 | $125 | $300 | $150 | $675 |
| South Carolina | $110 | $0 | $125 | $300 | $150 | $685 |
| Minnesota | $155 | $0 | $125 | $300 | $150 | $730 |
TIER 2Moderate States ($640 - $900)
| State | Formation | Annual State | Year 1 Total |
|---|---|---|---|
| Hawaii | $50 | $15 | $640 |
| Iowa | $50 | $15/yr avg | $640 |
| Utah | $54 | $18 | $647 |
| Indiana | $95 | $16/yr avg | $686 |
| Oklahoma | $100 | $25 | $700 |
| West Virginia | $100 | $25 | $700 |
| Pennsylvania | $125 | $7 | $707 |
| Louisiana | $100 | $35 | $710 |
| Virginia | $100 | $50 | $725 |
| Wisconsin | $130 | $25 | $730 |
| Wyoming | $100 | $60 | $735 |
| Vermont | $125 | $35 | $735 |
| Georgia | $110 | $60 | $745 |
| North Dakota | $135 | $50 | $760 |
| Arkansas | $45 | $150 | $770 |
| Connecticut | $120 | $80 | $775 |
| New Hampshire | $100 | $100 | $775 |
| New Jersey | $125 | $75 | $775 |
| Oregon | $100 | $100 | $775 |
| Rhode Island | $150 | $50 | $775 |
| South Dakota | $150 | $50 | $775 |
| Alabama | $200 | $0 | $775 |
| Kansas | $160 | $55 | $790 |
| Illinois | $150 | $75 | $800 |
| DC | $99 | $150/yr avg | $824 |
| Florida | $125 | $139 | $839 |
| Maine | $175 | $85 | $835 |
| Washington | $200 | $60 | $835 |
| Alaska | $250 | $50/yr avg | $875 |
| Texas | $300 | $0 | $875 |
| North Carolina | $125 | $200 | $900 |
All Tier 2 totals include $125 RA + $300 Form 5472 (lowest published price) + $150 mailbox in addition to state costs shown.
TIER 3Expensive States ($722 - $2,730+)
| State | Formation | Annual State | Year 1 Total |
|---|---|---|---|
| Delaware | $110 | $400 | $1,085 |
| Maryland | $100 | $300 | $975 |
| Tennessee | $300 | $300 | $1,175 |
| Nevada | $425 | $350 | $1,350 |
| California | $70 | $800 | $1,445 |
| Massachusetts | $500 | $500 | $1,575 |
| New York | $200 | $5/yr avg | $1,180-2,730* |
| Nebraska | $100 | $7/yr avg | $722-932* |
* New York includes $400-1,950 publication requirement (varies by county). Nebraska includes $40-250 publication. All Tier 3 totals include $125 RA + $300 Form 5472 (lowest published price) + $150 mailbox.
Methodology
State filing fees were verified against each state's Secretary of State website and cross-referenced with LLC University, LLC.org, and Harbor Compliance databases. Annual and biennial fees were cross-referenced with state revenue department publications. Data is current as of July 2026.
Non-resident-specific costs (Form 5472, EIN procedures, ITIN) were verified against IRS.gov publications. Form 5472 prices come from the Form 5472 cost table, where every published price was re-read on the provider's own page on 2026-10-02; formation service pricing comes from Stripe Atlas, Firstbase and Doola. Registered agent pricing reflects published rates from Northwest, ZenBusiness, Bizee, and Harbor Compliance.
All figures assume a single-member LLC formed by a non-resident foreign national with no SSN, no US address, and no US tax residency. Personal tax obligations in the founder's country of residence are excluded. The tier rankings use Form 5472 at its lowest published price ($300/yr; general CPAs quote $650-1,200), registered agent at $125/yr, and virtual mailbox at $150/yr.
This data is maintained by Global Solo and updated when state fees or federal requirements change. The analysis maps structural costs — it does not constitute legal, tax, or financial advice.
Related Resources
Best State for LLC: Non-Resident Guide (2026)
Wyoming vs Delaware vs New Mexico — detailed comparison with annual cost analysis.
How Much Does It Cost to Form a US LLC?
Complete cost breakdown including ongoing compliance fees for non-residents.
Stripe Atlas vs Firstbase vs Doola: True Cost (2026)
Formation service pricing with hidden fees and 3-year projections.
Formation Service Cost Comparison
Side-by-side Stripe Atlas, Firstbase, and Doola pricing data.
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