Business
US Entity Structure for Foreign Owners: LLC vs. C-Corp
Compare LLC and C-Corp structures for foreign-owned U.S. businesses, including taxation, ECI, withholding, foreign-owner reporting, and investors.
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Choose the right entity, form it in the right state and get your EIN — with a licensed CPA reviewing the tax consequences before you file, not a year later.

The short answer
Founders often choose an entity on a formation website, then discover the tax consequences a year later — an LLC that should have elected S-corporation status, a Delaware C-corp with no California registration, or a foreign-owned LLC that missed Form 5472. We make the formation decision with the tax answer in hand.

What's included
Seven components, delivered by one CPA-led team.
LLC vs S-corp election vs C-corp analysis, state of formation and Form 2553 / 8832 elections.
Articles of organization or incorporation, California foreign registration where needed and the Statement of Information.
Form SS-4 for US and non-US owners, including owners without an SSN or ITIN.
First-year registered agent service, renewed through the Annual Compliance Plan.
Operating agreement or bylaws templates, banking resolution and compliance calendar.
QuickBooks Online chart of accounts, bank feeds, payroll setup and a sales-tax registration check.
When you need it
Formation decisions are cheapest to get right before anything is filed.

Choose the entity and state that fit your plans.

Decide when an S-corp election makes sense.

EIN without an SSN and annual Form 5472.

Missing registrations or elections, put right.
How it works
From a 30-minute consult to a company that is ready to trade.
A 30-minute entity consult with a CPA.
State filing, elections and registered agent.
EIN, governing documents and compliance calendar.
Books, bank feeds and payroll set up from day one.
One connected system
Formation is the front door — the same team then keeps your books and files your returns.
Monthly books, reconciliations and reports you can use.
ExploreBusiness, personal and multi-state returns, filed accurately.
ExploreYear-round planning plus IRS resolution support.
ExploreFormation packages
Fees exclude state filing fees, which are passed through at cost.
| Formation Essentials | Formation Growth | Global Founder | |
|---|---|---|---|
| Fee (plus state fees) | $399 | $795 | $1,250 |
| Who it fits | US owner, simple LLC or corporation | US owner planning payroll or an S-corp election | Non-US owner forming a US LLC or C-corp |
| Entity consult (30 min), state filing, EIN | ✓ | ✓ | ✓ |
| Operating agreement / bylaws template | ✓ | ✓ | ✓ |
| Compliance calendar & BOI status check | ✓ | ✓ | ✓ |
| S-corp / C-corp analysis and Form 2553 or 8832 | — | ✓ | ✓ |
| First-year registered agent & Statement of Information | — | ✓ | ✓ |
| QuickBooks Online and payroll setup | — | ✓ | ✓ |
| EIN without an SSN & US mailing address (via partner) | — | — | ✓ |
| First-year Form 5472 + pro forma 1120 | — | — | ✓ |
| ITIN application preparation (where eligible) | — | — | ✓ |
ITIN applications are prepared for submission; NexusWorks is not an IRS Certifying Acceptance Agent. BOI filing is included only for entities formed under foreign law.
After formation
Renew your registered agent and state filings without tracking deadlines yourself.
| Annual Compliance Plan | Global Founder Compliance Plan | |
|---|---|---|
| Annual fee | $449 per entity | $1,750 per year |
| Registered-agent renewal | ✓ | ✓ |
| Annual report or Statement of Information filing | ✓ | ✓ |
| Franchise-tax calendar (California $800 minimum, Delaware) | ✓ | ✓ |
| BOI status review | ✓ | ✓ |
| Annual Form 5472 + pro forma 1120 | — | ✓ |
| One IRS notice response | — | ✓ |
BOI status reflects FinCEN’s August 2026 final rule: US-formed companies are exempt; entities formed under foreign law and registered in a US state must report. We re-confirm the rule for each entity.
It depends on where you operate, who owns the company and how you plan to raise money. We compare California, Delaware, Wyoming, Texas and Florida for your facts before anything is filed.
Usually once profit is high enough that payroll tax savings outweigh the cost of running payroll and paying reasonable compensation. The Formation Growth package includes this analysis and the Form 2553 filing.
No. State filing fees are passed through at cost and shown separately on your invoice.
Yes. The Global Founder package includes an EIN for owners without an SSN or ITIN, a US mailing address through a partner and the first-year Form 5472 with a pro forma 1120.
We provide operating agreement and bylaws templates. NexusWorks is a CPA firm, not a law firm, so custom legal drafting is referred to partner attorneys.
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