How to register a company in the USA from India: The US filing takes days. The Indian paperwork around it is what decides whether you did it right.
You've got clients in the US or Europe, a product that wants Stripe, or a marketplace that pays in dollars. A US LLC gets you there without a visa, an SSN or a flight. What it doesn't do is take you out of India's rules: owning it is an overseas direct investment, the money you send is an LRS remittance, and the profit sits in your Indian return. This page walks both halves, in the order you'll meet them.
Living in India, both halves of this page apply to you.
Can an Indian resident own a US company?
Yes, and the US side has no objection at all. No state asks for US citizenship, residence or a visa to form an LLC, and the IRS issues an EIN to an owner with no US number. The question that actually needs an answer sits in India: are you allowed to hold it?
Under FEMA you are. Since 22 August 2022, a resident individual's stake in a foreign company falls under the Foreign Exchange Management (Overseas Investment) Rules, 2022, and owning a US LLC outright is overseas direct investment (ODI). RBI's Master Direction on Overseas Investment confirms that a "foreign entity" includes "a limited liability company", so an LLC counts the same way a corporation would.
Schedule III of the Rules lets you do it without RBI's prior approval, inside four fences:
- It has to be an operating business. The Rules allow a resident individual ODI only in "an operating foreign entity", engaged in a bona fide business activity. A shell that only holds money doesn't fit.
- No financial services. If the LLC would need a licence from an Indian financial regulator for the same work here (lending, payments, insurance, fund management), an individual can't make ODI in it.
- No subsidiary under your control. The LLC can't own a company below it while you control the LLC. An agency with one LLC is fine; an LLC that owns a UK or Dubai company is not, on this route.
- Not in the barred sectors. Rule 19 bars ODI in real estate trading, gambling in any form, and financial products linked to the Indian rupee.
Most of the people reading this run a software studio, a SaaS product, a design or marketing agency, a content business or an online store. All of those sit comfortably inside the fences.
Which US state suits a founder in India?
You won't live in any of them, so pick on cost and on what the state asks of you each year. Federal rules, the EIN and Form 5472 are identical in all five. For a founder in India, two things tilt the choice further: fewer yearly filings means fewer documents your CA has to track for the APR, and banks and Stripe recognise some states faster than others.
| State | Heirson, year one | From year two | Pick it when |
|---|---|---|---|
| New Mexico | $99 | $69 a year, no state report | You want the lowest running cost and the fewest filings |
| Wyoming | $181.40 | $130.44 a year, report filed for you | You want a long-established LLC state that US banks see daily |
| Delaware | $269 | $539 a year, with the $400 tax | US investors or their lawyers expect Delaware |
| Florida | $254 | $207.75 a year | Your buyers are in Florida or Latin America |
| Nevada | $504 | $419 a year | Protecting your share from personal creditors matters most |
Every price above is all in: the state's own fees, the registered agent and the EIN. If you're torn between the two most common picks, Wyoming against Delaware is laid out side by side, and the US LLC guide compares all five on privacy and yearly dates.
The steps and timeline, in the order they happen
The trap is sequence. The US half is quick, so founders form the LLC, open the bank account and wire their savings over in a week. On the Indian side, Form FC has to reach your AD bank and the LLC needs its Unique Identification Number (UIN) before the first rupee goes out as investment. RBI's Master Direction says the bank will facilitate a remittance to a foreign entity "only after obtaining the necessary UIN". Get the order right and nothing needs fixing later.
Say you file a Wyoming LLC on 16 November 2026. The state accepts it the same day; the EIN comes back by fax around 20 November. Your bank files Form FC that week and the UIN arrives by email. Capital goes out in early December, your evidence of investment is due by early June 2027, Form 5472 for the short 2026 year is due 15 April 2027, and the first APR (on the LLC's 2026 accounts) by 31 December 2027.
Getting the EIN without an SSN from India
The EIN is the LLC's US tax number, and you don't need an SSN or ITIN to get one. The online application turns away anyone without a US number, so the IRS takes Form SS-4 from abroad by fax or phone. You are the "responsible party" yourself, and line 7b simply says "foreign".
So the phone route is an evening call from India, which suits most people with a day job. Fax to 304-707-9471 is the route we use, with the EIN usually back within about four business days. The EIN without an SSN guide goes through Form SS-4 line by line. With Heirson, the EIN is in every formation price above.
Your PAN plays no part in the US application. It does matter on the Indian side: your bank uses it for the LRS remittance and TCS, and Stripe asks a non-US representative for a local tax ID. If you've wondered how the two numbers compare, the tax identification number guide sets PAN and EIN next to each other.
A US bank account from India, then Stripe, PayPal or a marketplace
The LLC's account is opened in the LLC's name, almost always with a US online business bank rather than a branch bank, and without a visit. US rules ask the bank to know the LLC (name, a real business address, the EIN) and you (name, date of birth, address and passport). Nothing in them requires a US address for you or an SSN. The full list is in the US business bank account guide.
Two things that trip up founders in India: give your real business address in India, never the registered agent's address, and make sure the name on your passport matches the operating agreement letter for letter, including initials. We build the application pack as each document arrives and it almost always goes through.
Receiving payments: what each provider's own pages say
Stripe
A US account needs a business "registered in the US, even if you operate in another country", which your LLC is. Stripe confirms the legal name, entity type and EIN.
For a representative who isn't a US person, Stripe expects "your local non-US tax ID" and documents showing you aren't a US taxpayer. For you, that's the PAN. Stripe wants the physical address where most of the business happens; PO boxes are refused.
From Stripe's US account requirements and representative tax ID pages.
PayPal
A US business account asks for the business tax ID (the EIN), the business address and each owner of 25% or more.
For an owner without a US tax number, PayPal says to have passport information ready: country of issue, number and dates. A signed beneficial owner certification follows.
From PayPal's business verification page.
Marketplaces
Amazon runs its own selling from India to the US programme, so a seller in India can list on Amazon.com without a US company at all.
An LLC becomes useful there when you want US payouts in the company's name or US buyers who invoice a US business. Each marketplace sets its own document rules; read them before you apply.
Selling physical goods into the US also raises state sales tax questions, covered in the US LLC guide.
US payers will ask for a W-9 or W-8. A single-owner LLC owned by someone abroad doesn't give a W-9: you give a W-8BEN as the owner, with your Indian address, because the IRS treats the LLC as part of you.
FEMA and ODI: Form FC, the UIN and the Annual Performance Report
This is the chapter most guides on this topic leave out, or wave at in a sentence. It's also where the paperwork lives for as long as you own the LLC. Everything runs through one bank, your designated AD bank (an Authorised Dealer Category I bank, in practice the branch that handles your foreign remittances).
Before the money goes: Form FC and the UIN
Under the 2022 regime the first investment is reported in Form FC. You fill it in, attach the LLC's documents, and give it to the AD bank "on or before making initial ODI". The bank enters it in RBI's online system and the LLC gets a UIN. RBI is clear that the UIN "does not constitute an approval"; it records your investment. What the bank does check is that the LLC is engaged in a bona fide business, so a one-page description of what the LLC sells, to whom, and how it gets paid is worth having ready.
After it goes: evidence of investment within six months
Once the capital lands, you have six months to give the AD bank proof that the LLC issued you its equity. For an LLC that's usually the operating agreement showing your capital contribution and 100% interest, with the US bank statement showing the money arriving. If the evidence doesn't reach the bank in time, the Master Direction says the funds "shall be repatriated" within the same six months.
Every year: the APR by 31 December
The Overseas Investment Regulations, 2022 require an Annual Performance Report for each foreign entity every year by 31 December. Where the LLC's year ends on 31 December, the APR for that year is due by 31 December of the following year. Only a holder of less than 10% without control, and with no commitment beyond that equity, is excused. A 100% owner is not.
Two details matter for a one-person LLC:
- Audited accounts. The Regulations base the APR on the LLC's audited financial statements. The relief for unaudited accounts, where the host country doesn't require an audit, is written for investors without control. US LLC law doesn't require an audit, but as the sole owner you have control, so plan with your CA for accounts that will satisfy the APR.
- A chartered accountant's certificate. RBI's Master Direction says the APR "shall be certified by a chartered accountant" where no statutory audit applies, "including in case of resident individuals".
What you can't do on this route
- Lend to your own LLC. The Master Direction says "a resident individual shall not make financial commitment by way of debt". Fund it as capital, not as a loan from you.
- Hang a subsidiary below it while you control it, as covered in chapter 1.
- Route money back into India through it without advice: Rule 19(3) limits structures where a foreign entity invests back into India, and that's a conversation for before, not after.
When something is late
Delays are fixable within limits. You file the late form with a Late Submission Fee through the AD bank: ₹7,500 per return for a late APR or other periodic report, and ₹7,500 plus 0.025% of the amount for each year of delay on a late Form FC or other flow reporting, capped at the amount involved. The option lasts three years from the due date; after that it's penal action under FEMA. Selling or closing the LLC later is reported within 30 days of receiving the proceeds.
Your chartered accountant signs off here. The APR certificate, the plan for audited accounts, and any question about the bona fide business test or a second company are theirs to decide.
Heirson forms the LLC and hands you every US document the AD bank asks for. We don't give FEMA or Indian tax advice.
LRS limits and TCS when you fund the LLC
Your ODI is paid for out of your Liberalised Remittance Scheme allowance. RBI's LRS Master Direction lets a resident individual send up to USD 250,000 per financial year (April to March), and Schedule III of the Overseas Investment Rules puts individual ODI inside that same ceiling. Everything else you send abroad under LRS in the year (a child's fees, travel, US shares) counts against it too.
On top of the limit sits tax collected at source. Since 1 April 2026 it's in section 394 of the Income-tax Act, 2025: on LRS remittances above ₹10 lakh in the year, the bank collects 20% for purposes other than education or medical treatment. Investing in your LLC is one of those other purposes.
TCS isn't a cost in the end. It's collected against your PAN, shows up in your annual tax statement, and counts as tax already paid when you file your return. What it does do is hold up cash for months, which hurts when the money was meant to pay a developer.
TCS on your remittance
Enter rupee amounts for this financial year. We apply the ₹10 lakh threshold and the 20% rate for investment.
Leave the rate empty and we skip the USD 250,000 check.
Say you send ₹15 lakh in your first year and nothing else under LRS. The first ₹10 lakh carries no TCS; the bank collects 20% of the next ₹5 lakh, which is ₹1,00,000. To land ₹15 lakh in the LLC's account you either send ₹16 lakh in total, or split the funding across two financial years.
Plan the funding with your CA. Splitting capital across financial years, or keeping the first year under ₹10 lakh, is a legitimate choice to make before the remittance, not after.
How India taxes your US LLC's income
The line repeated across this topic is "you only pay Indian tax if you bring the money home". For a resident that's wrong. Section 5 of the Income-tax Act, 2025 includes in a resident's income everything that "accrues or arises to such person outside India", whether or not it is ever received here. Only someone "not ordinarily resident" gets the narrower rule.
Are you resident?
Section 6 makes you resident in a tax year if you're in India for 182 days or more, or for 60 days in the year plus 365 days across the four years before. If you live and work in India, you're resident, and almost certainly ordinarily resident too.
The US sees through the LLC; India may not
For the IRS, a single-owner LLC is "disregarded": its profit is treated as yours. When the work is done from India, for clients anywhere, it isn't US business income, so the usual US federal income tax is $0 and only Form 5472 is filed. The US LLC guide shows where that changes (US staff, US work trips, US property).
India doesn't follow the US election. Your CA will decide which of two readings fits your facts:
| If India treats the LLC as | What gets taxed in India | The risk to discuss |
|---|---|---|
| A foreign company managed abroad | What it pays you, as dividends or fees, in your own return | Hard to sustain when you are the only decision-maker and you live in India |
| A company resident in India by POEM | The LLC's own profit, as a resident company, plus what it pays you | The LLC itself files an Indian return; double layers of tax if planned badly |
POEM is the place of effective management: section 6(10) makes a foreign company resident in India if "key management and commercial decisions necessary for the conduct of business" are, in substance, made here. A founder who runs the LLC from a laptop in Bengaluru is exactly the fact pattern that test was written for.
Foreign tax credit under the India US treaty
If the LLC does pay US tax (because of US staff or US property, say), Article 25 of the India US tax treaty gives relief by credit, limited to the Indian tax on that income. You claim it in Form 44 (Form 67 for income up to 31 March 2026), filed with your return; the CBDT's Forms 44 and 45 FAQ maps the change. In the usual case the US tax is $0, so there's nothing to credit and India taxes the income in full under whichever reading applies.
Schedule FA: disclose it every year
As a resident you list foreign assets in Schedule FA of your return: your interest in the LLC, and any foreign account you hold or can sign on, including the LLC's US bank account. That rules out ITR-1 and ITR-4, which don't carry the schedule. Leaving it out can cost a ₹10 lakh penalty under section 43 of the Black Money Act; the section no longer applies where the assets left out, other than immovable property, total ₹20 lakh or less. Disclosure is due whatever the value.
This chapter is your CA's call, not ours. Residence, POEM, how the LLC's profit reaches your return, Form 44 and Schedule FA all need a chartered accountant who has seen your contracts and your bank statements.
We'll give your CA every US filing and number they ask for, including the Form 5472 we prepare.
GST on export of services and the LUT
If you do the work from India and invoice the LLC (or invoice foreign clients yourself), GST asks whether that's an export of services. Section 2(6) of the IGST Act sets five conditions, and all five have to hold:
- you, the supplier, are located in India;
- the recipient is located outside India;
- the place of supply is outside India;
- you're paid in convertible foreign exchange, or in rupees where RBI allows it;
- you and the recipient aren't merely establishments of one distinct person.
An export is zero-rated. A registered supplier can export services without paying IGST by filing a Letter of Undertaking in Form GST RFD-11 on the GST portal, for each financial year, before the first export of that year. The portal's LUT guide lists "providing services to a client in a country outside India" as the textbook case; it's closed only to anyone prosecuted for tax evasion of ₹2.5 crore or more.
The fifth condition and the second one are where an LLC you control from India needs a careful look: an LLC is its own legal person in the US, but where it is "located" for GST turns on its establishments, not its certificate. If the LLC has no presence in India, invoices to it usually line up with the conditions; your CA will want to see that.
Your CA registers you, files the LUT and checks the five conditions. Whether you need GST registration at all depends on your turnover and what else you supply in India.
Is a US LLC the right route from India? Check yours
Four questions. The answer tells you whether the ODI route fits as planned, and builds the list you'll take to your CA.
Your route check
Based on Schedule III and Rule 19 of the Overseas Investment Rules, 2022. A guide, not advice.
A realistic year one cost for a founder in India
The US half has fixed prices. The Indian half is your CA's fee, which only they can quote, plus TCS that comes back through your return. Here's the part we can put a number on.
Your US bill, first two years
Heirson prices, state fees included, for a single-owner LLC.
Say you pick New Mexico and let us prepare Form 5472. Year one is $99 to form plus $179 for the first Form 5472, $278 in all. Year two is $69 plus $179, $248. Wyoming with the same choices is $360.40, then $309.44. What sits outside these numbers:
- Your CA's fees for Form FC support, the APR certificate, accounts for the APR, your ITR with Schedule FA and Form 44, and GST if you're registered. Ask for one quote covering the year.
- TCS on capital above ₹10 lakh, which is credited back when you file.
- Your bank's charges on the outward remittance and its exchange rate.
Who does what: Heirson, your CA, and you
Your calendar after year one
US company from India: questions, answered
Can I register a company in the USA from India without visiting?
Do I need RBI approval to own a US LLC?
Is a US LLC owned from India taxed in India?
How much money can I send to my US LLC from India?
Can I lend money to my US LLC instead of investing?
Can I get Stripe with a US LLC from India?
Do I need an ITIN?
Which ITR form do I use once I own a US LLC?
Does Heirson handle the Indian filings?
Changelog
- 13 November 2026: first published, with RBI's Master Direction on Overseas Investment as updated on 1 April 2026, the Overseas Investment Rules and Regulations, 2022, sections 5, 6 and 394 of the Income-tax Act, 2025, and section 2(6) of the IGST Act.
Your US LLC, with every document your AD bank will ask for.
We file the LLC, get the EIN and build the bank pack. You take the articles and operating agreement to your bank for Form FC, and your CA takes it from there.