Florida LLC for non-US residents & ITIN
Non-U.S. citizens and foreign residents can form and own 100% of a Florida LLC under the Florida Revised Limited Liability Company Act (Chapter 605, Florida Statutes). Sunbiz does not require a U.S. Social Security Number (SSN) or ITIN to file Articles of Organization ($125 state fee). You only need a Florida Registered Agent with a physical Florida street address ($199/yr), and you can obtain a federal IRS Employer Identification Number (EIN) using an ITIN or by filing IRS Form SS-4 entering 'Foreign' on Line 7b.
Verified against the Florida Division of Corporations on Oct 21, 2026
- Check the proposed LLC name and required designator in Sunbiz before filing.
- Select a physical Florida registered agent under F.S. § 605.0113; Corp USA service is $199/yr, separate from formation.
- Review and file Articles of Organization: $125 state fee plus Starter $299 / Pro $449 / Complete $749, each including a corporate kit.
- Apply for the free IRS EIN with Form SS-4: enter the responsible party’s ITIN on Line 7b, or 'Foreign' if they have no SSN/ITIN and are ineligible to obtain one. Use the IRS international application procedure when online requirements are not met.
- Prepare the Operating Agreement and bank resolution; review current BOI rules and exemptions before assuming a filing is required. Banking approval is independent.
- Calendar the May 1 Sunbiz annual report ($138.75 LLC, first due the year after formation). A foreign-owned U.S. disregarded single-member LLC with reportable transactions files Form 5472 with a pro-forma Form 1120; ask a tax professional about your exact obligations.
| Founder status | Florida LLC ownership | S-Corp / Form 2553 | EIN application | Annual federal tax forms |
|---|---|---|---|---|
| U.S. Citizen / Green Card | 100% ownership permitted | Eligible if all S-Corp requirements are met | SSN/ITIN; online if IRS requirements met | Schedule C / 1065 or elected classification, as applicable |
| Resident Alien with ITIN (IRC § 7701(b)) | 100% ownership permitted | Resident aliens may qualify; ITIN alone does not establish residency | ITIN; online if IRS requirements met | Schedule C / 1065 or elected classification, as applicable |
| Non-Resident Foreign Founder (No SSN / No ITIN) | 100% ownership permitted | Ineligible under IRC § 1361(b)(1)(C) | Form SS-4 Line 7b: 'Foreign' if ineligible for SSN/ITIN; international procedure | Form 5472 + Pro-Forma 1120 for a foreign-owned U.S. disregarded LLC with reportable transactions; other returns may apply |
- An eligible foreign responsible party without an SSN/ITIN can use 'Foreign' on Form SS-4 Line 7b; the EIN itself is free. Official source
- IRC § 6038A: failure to file a required Form 5472 can trigger a $25,000 penalty; continued failure can trigger additional penalties. Official source
- IRC § 1361(b)(1)(C) excludes nonresident alien S-Corp shareholders. Resident alien status under IRC § 7701(b), including the Substantial Presence Test, is distinct from holding an ITIN. Official source
- Florida has 0% state personal income tax; federal taxes and filing obligations still apply. Official source
Corp USA is not a law firm and does not provide legal, tax, or accounting advice. We are a document filing service. Use of this site does not create an attorney-client relationship. For legal advice, consult a licensed attorney.
Can I get an EIN without an SSN or ITIN?
Yes. A foreign responsible party who is ineligible for an SSN/ITIN can enter 'Foreign' on Form SS-4 Line 7b and use the IRS international application process. The IRS EIN is free; Corp USA charges for preparation, not the number.
What if I miss Form 5472?
A foreign-owned U.S. disregarded single-member LLC with reportable transactions must file Form 5472 attached to a pro-forma Form 1120. IRC § 6038A provides a $25,000 penalty for failure to file as required, with additional penalties for continued failure. Have a qualified tax professional review your transactions and deadline.
Can an ITIN holder choose S-Corp taxation?
An ITIN is not proof of U.S. tax residency. Nonresident aliens cannot be S-Corp shareholders under IRC § 1361(b)(1)(C). A resident alien under IRC § 7701(b), including someone meeting the Substantial Presence Test, may qualify if all other S-Corp requirements are met.
Does Florida’s 0% personal income tax eliminate federal taxes?
No. Florida does not impose state personal income tax, but federal income taxes, payroll taxes and information returns can apply. A Florida LLC does not automatically change immigration or federal tax residency.