Can a non-US resident open a company in the United States?
Yes. There is no citizenship or residency requirement to own a US LLC or C-Corporation. What you do need is a registered agent with a physical address in your state of formation, and an EIN from the IRS. Non-residents without a Social Security Number apply for the EIN by fax or mail rather than online, which adds a few weeks — that timeline, not the formation itself, is usually the bottleneck.
Should I incorporate in Delaware or in my home state?
Delaware makes sense if you are raising venture capital — investors know its corporate law and its Court of Chancery, and standard financing documents assume it. For almost everything else, incorporating in the state where you actually operate is cheaper and simpler, because a Delaware entity doing business elsewhere has to foreign-qualify in that state anyway, paying both sets of fees.
LLC or C-Corporation — which should I choose?
Choose a C-Corp if you plan to raise institutional funding or issue stock options; venture investors generally cannot hold LLC interests. Choose an LLC if you want pass-through taxation and lighter administration. The practical difference is that a C-Corp is taxed at the entity level and again on dividends, while an LLC's profits flow straight to the owners' personal returns.
Does my US company need to collect sales tax?
Only in states where you have nexus — either a physical presence, or economic nexus from crossing that state's sales threshold, commonly $100,000 in sales or 200 transactions per year. Each state sets its own rule and its own rate, and marketplace facilitator laws may shift the obligation to the platform if you sell through one.
What does a US company have to file every year?
A federal income tax return, a state annual report or statement of information, and franchise tax if you are in a state like Delaware that charges it. Add sales tax returns for each nexus state, and payroll filings if you have employees. Foreign-owned single-member LLCs also file Form 5472, which carries a $25,000 penalty for non-filing — the most commonly missed US requirement among overseas founders.