The gap, named · our reading of the rule

International entrepreneurs assume launching a U.S. business requires a U.S. visa or physical presence. State corporate laws allow foreign citizens to incorporate and own Delaware or Wyoming entities remotely.

The Regulatory Framework

Non-residents can own 100% of a U.S. C-Corp or LLC. Taxation applies only to Effectively Connected Income (ECI) or fixed distributions, while annual FinCEN BOIR and IRS filings remain mandatory.

How entrepreneurs prepare for this conversation

• Step 1: Incorporate via Registered Agent: Form a Delaware C-Corp or Wyoming LLC through a professional registered agent.
• Step 2: Obtain EIN Without SSN: Submit IRS Form SS-4 marking "Foreign/None" for the responsible party's SSN.
• Step 3: Setup Digital Business Banking: Open accounts with non-resident friendly business banking platforms.

What to ask your attorney and CPA

1. Does my business model generate Effectively Connected Income (ECI) in the U.S.?
2. What tax treaties apply between the U.S. and my country of residence?

What this is not This piece quotes the published rule and says plainly where we are reading it rather than quoting it. It is not legal, tax or immigration advice, it creates no attorney–client relationship, and neither you nor we can apply it to your facts. Rules also move — check the date above, then take the questions in this piece to your own licensed attorney and CPA, who are the only people who can advise you.

Sources · primary law first, our own notes labelled as such

IRS Publication 519 — U.S. Tax Guide for Aliens

FinCEN Beneficial Ownership Information Reporting (BOIR) Guidelines

Ownership and work authorisation are treated differently in the rules, and that difference is what this library is about. Everything here is written for people keeping the job that holds their status.

Put a number on it. Build Check

Then choose your route. The Immigrant Entrepreneur Cohort is four weeks, while employed, and it starts with exactly this question. See the next run →