How to Set Up a US LLC from Poland (2026 Guide)
Setting up a US LLC from Poland is straightforward on the American side, but the Polish tax picture needs care. Here is exactly how the process works and what to check at home before you start invoicing.
Why Polish founders open a US LLC
Most Polish founders who set up a US LLC are not trying to avoid tax at home, they are trying to solve a business problem. A US LLC gets you a US business address, a US bank account, the ability to accept cards and Stripe payments without friction, and a legal structure that American clients, marketplaces and payment processors instinctively trust. For freelancers, SaaS founders, agencies and e-commerce sellers who bill US clients or sell on US platforms, a US LLC often removes friction that a Polish jednoosobowa dzialalnosc gospodarcza (JDG) or sp. z o.o. simply cannot.
None of this replaces your obligations in Poland. It sits alongside them. Think of the LLC as a US-facing operating and banking layer, while your Polish tax residency still determines what you owe at home on your worldwide income.
How a foreign-owned US LLC actually works
A single-member LLC owned by a non-US person is, by default, a 'disregarded entity' for US federal tax purposes. That means the IRS does not tax the LLC itself. Instead, income is attributed to the owner. If the LLC has no US-based operations, no US employees, and no 'effectively connected income' with a US trade or business, it may owe little or no US federal income tax. But the LLC still has an annual US filing obligation.
Every year, a foreign-owned single-member LLC must file Form 5472 together with a pro-forma Form 1120, even if the business had zero revenue and zero activity. Form 5472 is an information return, it reports transactions between the LLC and its foreign owner, it does not calculate tax by itself. Skipping this filing is expensive: the IRS can assess a penalty of $25,000 for a late or missing Form 5472, and that penalty applies per form, per year, regardless of profit.
The exact steps to set up your LLC
- Choose a state. Wyoming is the common default for non-US founders because of its low, flat annual fees, no state income tax, and privacy-friendly filing rules. Delaware is worth considering if you plan to raise venture capital. New Mexico has no annual report requirement but offers less predictability for banking.
- Form the LLC. File Articles of Organization through a registered agent in your chosen state. You do not need to be a US resident, visit the US, or hold a US visa to do this.
- Get an EIN. The Employer Identification Number is your business's federal tax ID. Non-residents without a Social Security Number can still get one by filing Form SS-4 and marking 'Foreign' where a US identifying number would normally go. The IRS processes this by fax or mail for international applicants (no ITIN is required to get an EIN).
- Apply for an ITIN, if you need one. An Individual Taxpayer Identification Number is for people who are not eligible for a Social Security Number but still need a US tax ID, typically because they must file a US return. You do not need a US visa to get an ITIN. It is usually applied for alongside Form W-7, often when filing your first 1040NR or supporting return.
- Open a US business bank account. Providers like Mercury, Wise Business and Relay routinely onboard non-resident founders remotely once the LLC and EIN are in place. Approval is never guaranteed and depends on the provider's own checks, but remote onboarding without a US visit is common practice.
- Get a US business card. Once banking is sorted, most of these platforms also offer debit or charge cards tied to the business account, useful for ad spend, subscriptions and supplier payments in USD.
This is exactly the sequence Founders Credit manages end to end for European founders: formation, EIN, ITIN where needed, bank account and card setup, done remotely without you having to chase five different providers yourself.
Choosing a state: quick comparison
| State | Typical annual cost | Privacy | Best for |
|---|---|---|---|
| Wyoming | Low, flat annual report fee | Strong, no public member listing in most filings | Most solo founders, freelancers, small SaaS |
| Delaware | Franchise tax plus annual report, higher than Wyoming | Moderate | Startups planning to raise US venture capital |
| New Mexico | Low formation cost, no annual report | Strong | Very low-maintenance setups, though banking can be less predictable |
The Poland tax angle: what actually matters
This is the part founders most often get wrong, not because they are careless, but because the US and Polish rules were not written with each other in mind.
As a Polish tax resident, you are taxed in Poland on your worldwide income. That does not change because the income arrives via a US LLC. The US may treat your LLC as disregarded, but Poland decides independently how it treats that same entity and that same income for Polish tax purposes.
A few things to check with a Polish doradca podatkowy (tax advisor) before you start invoicing seriously through the LLC:
- How Poland characterises the LLC. Polish tax law does not automatically mirror the US 'disregarded entity' treatment. Depending on how the LLC is structured and managed, Poland may look through it to you personally, or in some cases treat it closer to a corporate entity. This determines whether income is taxed as your personal income, business income, or potentially triggers controlled foreign company (CFC) style rules.
- CFC exposure. Poland has controlled foreign entity rules aimed at foreign structures used to shift income out of Polish taxation. Whether they bite depends on facts like where the LLC is actually managed, what kind of income it earns, and whether it has real substance. This is not something to guess at, it needs a proper review.
- The US-Poland tax treaty. There is a double tax treaty between the US and Poland designed to prevent the same income being taxed twice. Whether and how it applies to a disregarded LLC's income depends on your specific facts.
- Where the work actually happens. If you are physically in Poland running the business day to day, Polish authorities can reasonably view the economic activity as Polish-sourced, regardless of where the LLC is registered.
- Local registration questions. Some founders keep a JDG or sp. z o.o. in Poland for local clients and Polish-facing invoicing, using the US LLC purely for US clients, US platforms and USD banking. Others restructure entirely. There is no single right answer, it depends on your client mix and growth plans.
None of this means a US LLC is a bad idea for a Polish founder. It means the LLC should be set up with your eyes open, and your Polish tax position reviewed alongside it, ideally before your first significant invoice, not after your first tax return.
Glossary
LLC (Limited Liability Company): a US business structure that separates your personal assets from business liabilities. EIN (Employer Identification Number): the IRS-issued tax ID for your business, needed for banking and filings. ITIN (Individual Taxpayer Identification Number): a personal US tax ID for people who cannot get a Social Security Number but need to file US taxes, no visa required. Disregarded entity: the IRS default treatment of a single-member LLC, meaning the LLC itself is not taxed separately, income flows to the owner. Form 5472: an annual information return foreign-owned LLCs must file with a pro-forma Form 1120, reporting reportable transactions with the foreign owner, required even with zero income. Registered agent: a person or company in your LLC's state authorised to receive legal and state correspondence on the LLC's behalf. CFC (controlled foreign company/entity) rules: home-country rules, including in Poland, that can tax certain foreign entity income directly to the controlling resident owner under specific conditions.
Frequently asked questions
Do I need to visit the US to set up an LLC from Poland?
No. LLC formation, EIN applications, ITIN applications, and remote bank account onboarding with providers like Mercury or Wise Business can all be completed without traveling to the US.
Do I need an ITIN before I can get an EIN?
No. You can get an EIN for your LLC without an ITIN by filing Form SS-4 and marking your status as foreign. An ITIN is a separate, personal tax ID you may need later, typically when you file a US personal tax return.
Will my US LLC mean I no longer pay tax in Poland?
No. As a Polish tax resident you are taxed on worldwide income regardless of where a business entity is registered. A US LLC changes how you bill and bank, it does not remove your Polish tax residency or reporting obligations.
What happens if I forget to file Form 5472?
The IRS can assess a penalty of $25,000 for a late or missing Form 5472, even if the LLC had no revenue that year. This filing is required annually alongside a pro-forma Form 1120 for as long as the LLC is foreign-owned.
Which US state should a Polish founder choose?
Wyoming is the most common default because of its low flat costs, no state income tax, and privacy-friendly rules. Delaware is worth considering only if you plan to raise venture capital, since it comes with higher ongoing franchise tax costs.
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