How to set up a US LLC from Pakistan without an SSN or ITIN

Last checked: October 2026 · 12 min read

You can legally form and own a US LLC from Pakistan without visiting the US, without a Social Security Number and without an ITIN. The formation is the easy part. Banking and yearly IRS filings are where most founders get hurt.

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On this page
  1. Short answer
  2. 7 steps
  3. Banking: the honest picture
  4. Taxes in the US and Pakistan
  5. Costs
  6. Common mistakes
  7. FAQ

Short answer

Pick a state, appoint a registered agent there, file the formation paperwork, sign an operating agreement, then get an EIN from the IRS using Form SS-4 by fax or mail (no SSN needed). After that, plan for two things before you celebrate: a way to receive money, and an IRS information return (Form 5472 with a pro forma Form 1120) that is due every single year — even with zero income.

What a US LLC does not doIt does not give you a US visa or residency. It does not by itself make your income tax-free. It does not guarantee a US bank account or Stripe approval.

The 7 steps

  1. Choose a state. If you have no US office, staff or property, most founders compare Wyoming (low yearly cost) and Delaware (strong business courts, preferred if you may raise venture money later — usually as a C-Corp, not an LLC). See Delaware vs Wyoming.
  2. Appoint a registered agent. Every state requires one with a physical address in that state to receive legal and state mail. Formation services include this, usually free for the first year and then charged yearly.
  3. File the Articles of Organization (Wyoming) or Certificate of Formation (Delaware) with the state. Wyoming's state fee is $100 and Delaware's is $110 at the time of checking.
  4. Sign an operating agreement. Not filed with the state, but banks and payment processors often ask for it. It also records that you are the sole member.
  5. Get an EIN. Without an SSN or ITIN you cannot use the IRS online application. You file Form SS-4 by fax or mail; the "SSN/ITIN" line is left as "Foreign" per IRS instructions. Expect it to take a few weeks; a formation service can file it for you.
  6. Set up a way to get paid. This is the hard step from Pakistan — read the banking section before you pay for anything.
  7. Put compliance in your calendar. Form 5472 + pro forma 1120 (due April 15, extendable), your state's yearly fee, and registered-agent renewal. Details in the yearly checklist.

Banking: the honest picture for Pakistan residents

Many guides still say "just open Mercury" or "use Wise". For founders living in Pakistan that advice is out of date:

  • Mercury publishes a list of countries whose residents it cannot open accounts for, and Pakistan has been on it since 2024.
  • Relay also lists Pakistan among prohibited countries.
  • Wise does not let Pakistan residents open their own Wise account; people abroad can still send money via Wise to a Pakistani bank.

See the current status for your country in our banking checker. What to do:

  1. Before forming, list exactly how your customers will pay you (marketplace payout, Stripe, PayPal, direct wire).
  2. Check each provider's current eligibility page for your country of residence. Lists change often — what we write here is a snapshot.
  3. Ask your formation service which banking partners currently accept residents of Pakistan, and get the answer in writing.
  4. Payoneer is widely used in Pakistan for receiving USD; check whether its business account fits your LLC's use case.
Never use a nominee or a friend's US address to get around bank rulesIt breaks bank terms, can freeze your funds, and can create legal problems that cost far more than the LLC.

Taxes in the US and in Pakistan

A single-member LLC owned by a foreign person is a "disregarded entity" for US income tax. Since 2017 it is also treated as a reporting corporation for Form 5472. In practice:

  • Every year: file Form 5472 attached to a pro forma Form 1120, even if the LLC made no money. The penalty for not filing starts at $25,000 per form, per year.
  • US income tax: depends on whether the LLC is engaged in a US trade or business (for example, US employees, a US office, or a dependent agent). Many remote, service or online businesses run fully from abroad owe no US federal income tax — but this is a facts-and-circumstances test. Get a professional opinion.
  • Pakistan: residents are generally taxed on worldwide income. Because the LLC is disregarded, its profits are usually treated as your income. Speak to a Pakistani tax adviser about reporting and declaring foreign accounts.
  • BOI (FinCEN): since March 2025, LLCs formed in a US state — including foreign-owned ones — are exempt from Beneficial Ownership reporting. Ignore older articles that say you must file.
Not legal or tax adviceGeneral information only, checked against official sources in October 2026. Rules and fees change. For your own situation, talk to a qualified US tax professional and a tax adviser in your home country.

What it costs

ItemWyomingDelaware
State formation fee$100$110
Yearly state fee$60 minimum (annual report)Flat annual LLC tax, due June 1 (historically $300; some 2026 sources report an increase — confirm on the Delaware Division of Corporations site)
Registered agentVaries by provider, typically charged yearly after year one
EINFree from the IRS; services charge to file SS-4 for you
Form 5472 preparationFree if you do it yourself; professionals charge a fee. Skipping it risks $25,000+.

Common mistakes

  • Forming first, discovering banking problems later.
  • Believing the LLC is "tax-free" and never filing Form 5472.
  • Letting the registered agent lapse — the state can then dissolve the LLC.
  • Mixing personal and business money, which weakens liability protection.
  • Choosing Delaware for an LLC "because big companies use it" when the yearly cost matters more to you.

Want a service to handle formation, EIN and yearly filings?

Compare services built for non-US founders on what matters abroad: EIN without SSN, Form 5472 help and support quality.

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FAQ

Do I need to visit the US?

No. Formation, EIN and most banking applications are remote. Some banks may require extra verification.

Do I need an ITIN?

Not to form the LLC or get its EIN. You may need one later for specific tax situations, for example if you must file a US individual return.

Can I use Stripe?

Stripe decides based on the business, its documents and its own risk rules. Check Stripe's current requirements for US businesses with non-resident owners before relying on it.

Is the $25,000 penalty real?

Yes. It applies per form, per year, and can grow after IRS notice. Filing on time is free if you do it yourself.

Sources

  • IRS — Form SS-4 and instructions (irs.gov/forms-pubs/about-form-ss-4)
  • IRS — Form 5472 instructions (irs.gov/forms-pubs/about-form-5472)
  • FinCEN — BOI interim final rule, March 2025 (fincen.gov/boi)
  • Mercury — Prohibited countries (support.mercury.com)
  • Wyoming Secretary of State fee schedule (sos.wyo.gov) · Delaware Division of Corporations (corp.delaware.gov)