The United States offers Indian entrepreneurs a credible, investor-friendly base with access to the world’s largest consumer market, US banking, and global payment processors. Companies are formed at the state level, with 100% foreign ownership allowed and no residency requirement. You can choose a flexible LLC for an owner-managed business or a C-Corporation (the structure US venture capital expects) in a state such as Delaware or Wyoming. All you need is a US registered agent and an EIN from the IRS. Samkhya handles the formation, the registered agent, and the EIN end to end.
US companies are formed at the state level, not federally, by filing with a Secretary of State. The two main structures are the LLC (flexible, with pass-through taxation by default, ideal for small and owner-managed businesses) and the C-Corporation (a separate taxpayer, required for raising US venture capital and for an eventual IPO). The choice of state matters: Delaware is the gold standard for startups and investors thanks to its Court of Chancery and settled case law; Wyoming is popular for low cost and privacy; or you can form in the state where you actually operate. Foreign founders can own 100% with no citizenship or residency requirement, but every company needs a US registered agent with an address in the state of formation and an EIN (Employer Identification Number) from the IRS for banking and tax.
A US company offers powerful advantages:
A US company also has points to plan for:
To form a US company, you generally need:
The US is open to foreign founders:
US companies are registered by the Secretary of State (or equivalent office) of the chosen state, not by a federal body. The process is broadly the same in each state: choose the entity type and state, clear and reserve the company name, appoint a registered agent, file the formation document (Articles of Organization for an LLC or a Certificate of Incorporation for a C-Corp), and adopt the internal governance document (an Operating Agreement for an LLC or Bylaws for a C-Corp). The company then applies to the IRS for an EIN, which is needed to open a US bank account and to file taxes. Delaware filings are handled by the Delaware Division of Corporations, while Wyoming and other states use their own Secretary of State portals.
For Owners and Directors:
For the Company:
US company formation follows a clear sequence:
Setting up your US company with Samkhya Corporate Services is simple. Just follow these easy steps:
From there, our team coordinates the registered agent, state filing, EIN, and bank-account introduction.
A US company must keep up with federal and state compliance:
A US C-Corporation is a US taxpayer subject to 21% federal corporate income tax on its worldwide income, filed on Form 1120; individual states then levy their own corporate taxes and annual franchise fees (Delaware charges no state income tax on income earned outside the state but levies a USD 300 annual LLC franchise tax). When a C-Corp pays dividends to foreign shareholders, a 30% US withholding tax applies, reduced under an applicable treaty such as the India-US tax treaty. An LLC is taxed by default as a pass-through entity, so its profits flow to the owners, but a foreign-owned LLC still has US filing duties including Form 5472, and income effectively connected to a US trade or business is taxable in the US. There is no nationwide VAT; instead, individual states levy sales tax. Indian founders should also review Indian tax and FEMA implications of owning and funding the US entity.
| Feature | LLC | C-Corporation |
| Taxation | Pass-through by default. | Separate taxpayer at 21% federal. |
| Best For | Small and owner-managed businesses. | Startups raising US venture capital. |
| Federal Filing | Form 5472 + pro forma 1120 (foreign-owned). | Form 1120. |
| Ownership | Members; 100% foreign allowed. | Shareholders; 100% foreign allowed. |
| Raising VC | Rarely suitable for US VCs. | Standard and expected by US VCs. |
| Distributions | Profits pass to members directly. | Dividends taxed; 30% withholding (treaty-reduced). |
| Going Public | Not suitable for an IPO. | Can list and IPO. |
Can a foreigner own a US company?
Yes. There is no residency or citizenship requirement to own a US LLC or C-Corporation. Non-residents can own 100% and run it from abroad, with a US registered agent and an EIN.
LLC or C-Corp, which is better?
An LLC suits small, owner-managed businesses and offers pass-through tax, while a Delaware C-Corp is the standard choice for raising US venture capital or eventually going public.
Which state should I form in?
Delaware is the gold standard for startups and investors, Wyoming is popular for low cost and privacy, and forming in your state of operation can be simplest for a local business.
How much is US corporate tax?
A C-Corporation pays 21% federal corporate tax plus any state tax, and a 30% withholding (treaty-reduced) applies on dividends to foreign shareholders. LLCs are taxed as pass-through by default.
Do I have to file a BOI report?
Under FinCEN’s March 2025 interim rule, US-formed entities and their owners are currently exempt from beneficial-ownership reporting; only foreign companies registering in a US state must report. A final rule is expected, so monitor the position.
Is it hard to open a US bank account?
Banks apply strict KYC checks, so non-residents should expect to provide detailed documentation. Many founders use US fintech and payment platforms alongside or instead of a traditional bank.
