How to Set Up a US LLC from Ireland (2026 Guide)

A US LLC gives Irish founders a fast, remote way to sell into the US, get a real US bank account, and look credible to American customers and payment processors, but it only works if you get the tax mechanics right on both sides of the Atlantic.

Why Irish founders set up a US LLC

If you are running a SaaS, ecommerce, agency, or consulting business from Dublin, Cork, or anywhere else in Ireland, a US LLC solves a specific set of problems that an Irish company does not. Stripe, PayPal, and many US payment processors trust a US entity more readily. US clients are more comfortable signing with a US business. Marketplaces like Amazon and app stores often have smoother onboarding for US sellers. And a US business bank account with a real routing number opens the door to US-style business cards and lending products that are hard to get as a foreign company.

None of this requires you to move, hire staff, or even visit the United States. The whole process, from forming the LLC to opening a bank account, can be done remotely from Ireland.

The exact steps to set up a US LLC from Ireland

1. Choose your state

You do not need to live in, or even visit, the state where you form your LLC. Most non-US founders pick a low-cost, founder-friendly state rather than the state they might eventually do business in.

For most solo founders and small teams selling software or services from Ireland, Wyoming is the practical default unless you are actively raising US venture capital, in which case Delaware is usually expected.

2. Form the LLC

You file Articles of Organization with the Secretary of State and appoint a registered agent, a person or company with a physical address in that state who can receive legal mail on your behalf. This step typically takes a few business days once paperwork is filed.

3. Get an EIN (Employer Identification Number)

Your EIN is the US equivalent of a company tax number. You apply using Form SS-4. Because you do not have a US Social Security Number, you cannot use the instant online IRS application, you need to fax or mail the SS-4 to the IRS, which takes longer but is completely normal for non-US founders.

4. Get an ITIN (if you need one)

An ITIN, Individual Taxpayer Identification Number, is for people who are not eligible for a Social Security Number but still need to interact with the US tax system, for example to file certain US tax forms as an individual, or to satisfy a bank's requirements. You do not need a US visa to get one. Not every Irish founder needs an ITIN to run an LLC, but many banks and some tax filings will ask for it, so it is worth sorting early rather than scrambling later.

5. Open a US business bank account

Providers like Mercury, Wise Business, and Relay let non-US founders open US business accounts remotely, without flying to the US. You will typically need your EIN, formation documents, and proof of identity. Approval is not automatic or guaranteed, and each provider has its own compliance checks, but remote onboarding for foreign-owned LLCs is now well established.

6. Stay compliant every year

This is the step people underestimate. A foreign-owned single-member LLC is generally treated as a disregarded entity for US federal tax purposes, which means the LLC itself usually does not pay US federal income tax on income that is not connected to a US trade or business. But even with zero income, you almost certainly still need to file Form 5472 along with a pro-forma Form 1120 every year to report the LLC's transactions with its foreign owner. Skipping this is not a paperwork technicality, penalties start at 25,000 dollars per missed filing, so this is one area where cutting corners is genuinely expensive.

This is exactly the kind of ongoing admin that Founders Credit handles as a done-for-you service, forming the LLC, getting the EIN and ITIN sorted, opening the US bank account, and keeping you on top of the annual filings, so you are not learning US compliance rules on the fly from Ireland.

The Irish tax angle: this is the part to get right

Forming the US LLC is the easy part. Understanding how Ireland taxes it is where founders get caught out, and it deserves proper attention rather than a quick Google search.

If you are tax resident in Ireland, Revenue taxes your worldwide income, including profits earned through a US LLC. The complication is that the US and Ireland do not automatically agree on what an LLC actually is. By default, the US treats a single-member LLC as a disregarded entity, meaning the LLC is ignored and its profits are taxed directly to you as the owner. Ireland, however, has historically tended to look at a US LLC more like a company, an opaque entity, for Irish tax purposes, rather than automatically treating it as transparent the way the US does.

Why does this mismatch matter? It affects two things: when your Irish tax liability arises, and what type of income it is treated as. If Ireland treats the LLC as opaque, you may only be taxed in Ireland when profits are actually distributed to you, similar to dividends from a company. If it is treated as transparent, you could be taxed on the LLC's profits as they arise, whether or not you have taken the money out. Getting this classification wrong, or assuming US tax rules automatically carry over to your Irish return, is how founders end up either overpaying or, worse, underpaying and facing a Revenue query later.

Ireland and the US have a double tax treaty, which generally allows credit relief so you are not taxed twice on the same income. But treaty relief depends on correctly identifying what kind of income you have and when it arose, which loops straight back to the classification question above.

A few other things worth flagging for Irish founders specifically:

• If you route the US LLC through an existing Irish company rather than owning it personally, Controlled Foreign Company (CFC) rules could come into play, these are aimed at Irish companies with control over foreign entities and can affect how and when profits are taxed in Ireland.
• If you pay yourself a salary or take drawings from the LLC, there may be PRSI and USC implications on top of income tax, depending on how the arrangement is structured.
• US withholding tax rules are separate from Irish tax rules. If the LLC has US-source income, you may need to file a W-8BEN or similar form to claim treaty benefits and avoid default US withholding.

None of this means a US LLC is a bad idea for an Irish founder, plenty of people run one successfully and tax-efficiently. It means you should talk to an Irish tax advisor who has specifically dealt with US LLCs before you take money out of the business, not after. The formation and banking side is straightforward and can be handled quickly. The tax planning side is where a short conversation up front saves a much longer, more expensive conversation later.

Glossary

LLC (Limited Liability Company): a US business structure that separates your personal assets from business liabilities. EIN: the US tax ID number for your business, applied for using Form SS-4. ITIN: a US taxpayer ID for individuals not eligible for a Social Security Number, no visa required. Disregarded entity: the US default tax treatment of a single-member LLC, where the LLC's activity is reported on the owner's return rather than taxed separately. Form 5472: an annual information return, filed with a pro-forma Form 1120, required for foreign-owned single-member LLCs even with no income, it reports transactions but does not itself calculate tax owed. Registered agent: a person or company with a physical address in your LLC's state who receives official mail on your behalf. CFC (Controlled Foreign Company) rules: Irish anti-avoidance rules that can apply when an Irish company controls a foreign entity, relevant mainly if you hold the US LLC through an existing Irish company rather than personally.

Frequently asked questions