Company setup and compliance in the United States
For founders and groups expanding into the US: choose the right entity and state, form it, get tax-ready, and keep federal and state filings on one calendar. Our US relationships are handled by Maxiple Global Services in Texas.
- Tax authority
- IRS and state revenue departments
- Company registry
- Secretary of State of each state
- Currency
- US dollar (USD)
- Tax year
- Calendar year is most common
Choose the right structure
| Entity type | Best suited to | Key points |
|---|---|---|
| LLC | Operating subsidiaries and founders who want flexibility | Pass-through taxation by default. A foreign-owned single-member LLC still has US information reporting (Form 5472 with a pro forma Form 1120). |
| C corporation | Companies planning to raise venture capital or issue stock options | Delaware is the usual choice for venture-backed companies. Taxed at the corporate level; the federal corporate rate is 21%. |
| Foreign qualification (branch) | A foreign company operating directly in a US state | The foreign entity registers to do business in the state. The foreign entity itself may then carry US tax filing duties. |
What setting up involves
The usual sequence. Order and requirements depend on the entity type and your ownership.
- Choose the entity type and the state of formation, and register in any other state where you operate
- Appoint a registered agent in the state of formation
- File the formation documents (articles of organization or certificate of incorporation)
- Obtain an EIN from the IRS
- Prepare the operating agreement or bylaws and issue ownership records
- Open a US bank account with your formation documents and EIN
- Register for state payroll and sales tax where applicable
Recurring obligations after set-up
| Filing or obligation | Frequency | Typical due date |
|---|---|---|
| Federal corporate income tax return (Form 1120) | Annual | 15 April for calendar-year C corporations; extension available |
| Form 5472 for foreign-owned entities | Annual | Filed with the return |
| Delaware corporation annual report and franchise tax | Annual | 1 March |
| Delaware LLC annual tax | Annual | 1 June |
| Payroll tax return (Form 941) | Quarterly | Last day of the month after each quarter |
| Forms W-2 and 1099-NEC | Annual | 31 January |
| State annual report and sales tax | Varies | Depends on the state and activity |
General guide only. Rules, thresholds and due dates change by notification and differ by entity type and industry. We confirm the position for your company at scoping.
Our role in USA
- Entity and state selection support for your plans
- Formation filings, EIN application support and registered agent coordination
- Bookkeeping, payroll and sales tax compliance support
- Preparation of annual filings for review by your CPA or tax preparer
- For Indian groups: alignment with FEMA and ODI reporting in India
Where local law requires a locally licensed professional, such as a registered agent, company secretary or statutory auditor, we coordinate that role with a licensed provider.
Questions about USA
Can a non-US resident own a US company?
Yes. Neither US residency nor citizenship is required to own an LLC or a corporation. You do need a US registered agent, an EIN and, in practice, a bank account and tax reporting set up correctly from day one.
Should I form in Delaware or in the state where I operate?
It depends on your investors and where you do business. Delaware is common for venture-backed companies, but you generally still register in each state where you operate. We help you compare the options before you file.
Do you act as our CPA?
We prepare books and filing schedules to reviewer-ready standard. Returns that require a US CPA or enrolled agent signature are reviewed and signed by your own CPA or ours, as agreed at scoping.
Other countries: United Kingdom Canada Australia United Arab Emirates Singapore India
Ready to set up in USA?
Share your plans and we will reply within one business day with next steps.