Do you need a visa or US residency to set up an LLC?
No. US law does not require an LLC owner to have US citizenship, resident status, or even physical presence in the United States. A foreign national—either an individual or a Polish company—can be a 100% sole owner (a so-called single-member LLC). This is a frequent source of confusion: an LLC is not the same as a business visa or the right to work in the US. An LLC owner can manage the company from Poland and entrust formal operations in the US to a registered agent (see below) and an accountant.
Which state should you choose—New York, Delaware, or another?
The answer depends on where the company actually conducts business. If you plan to operate genuinely in New York—having an office, warehouse, clients, or employees there—the simplest and cheapest option is to set up the LLC directly in New York State. Registering a company in Delaware or another state and then doing business in New York still requires additional registration as a “foreign LLC” in New York, meaning double fees and a double registered agent, with no tax benefit for a company actually operating locally. Delaware makes sense mainly for companies seeking venture capital investors or operating in multiple states at once—for a local Polish-American business (a shop, service company, small import business), this is usually an unnecessary cost.
What does the step-by-step process look like?
After choosing a state, the sequence is practically the same everywhere, although details and fees vary from state to state:
- Choosing a company name – the name must be unique in the given state’s registry and contain the designation “LLC” or “Limited Liability Company”.
- Filing Articles of Organization – the basic registration document filed with the Secretary of State (in New York: Department of State). In New York, the filing fee is $200.
- Appointing a registered agent – an individual or company with a physical address in the given state, available during business hours to receive legal correspondence. An owner living in Poland must use a paid registered agent service (usually $100–$150 per year)—this cannot be bypassed.
- Obtaining an EIN number – the US equivalent of a company tax ID, issued by the IRS. Contrary to popular belief, an SSN is not required for this. A foreign national without an SSN or ITIN files Form SS-4 by phone (IRS international line) or fax—writing “Foreign” in the identification number field. An EIN can be obtained by phone the same day, by fax usually in 4–7 business days, and by mail in 4–6 weeks. Without an EIN, no reputable bank or payment processor (including Stripe or PayPal, popular among startups) will open a business account.
- Operating Agreement – an internal company agreement setting out management rules and profit distribution. In most states, it does not need to be filed anywhere, but banks and accountants usually require it when opening an account.
- Publication of notice (New York only) – this is a New York State-specific requirement that does not exist in most other states: within 120 days of registration, the LLC must publish a notice of its formation in two newspapers designated by the county, and then file a Certificate of Publication (fee: $50) with the Department of State. The cost of publication itself depends on the county and varies greatly—from about $230–$400 in Albany County to $1,400–$1,900 and more in Manhattan. Skipping this step does not automatically dissolve the company, but risks suspending the right to conduct lawsuits in New York State until it is completed.
- Opening a bank account – with a ready EIN, Articles of Organization, and Operating Agreement, most US banks will open a business account; some require a one-time in-person visit, while others (especially fintechs) handle this remotely.
How much does it cost and how long does it take?
In New York, a realistic budget for setup alone is about $450–$2,250, depending mainly on the publication cost in the given county—plus the cost of a registered agent ($100–$150 per year) and any legal or accounting assistance. The registration process itself (excluding the EIN and publication) usually takes from several days to several weeks, depending on the workload of the state office. An EIN by phone takes the same day, if the connection goes through; publication in New York extends the entire process by another several weeks because you must wait out the required newspaper publication period.
What tax obligations await an owner from Poland after setting up an LLC?
This is the point most frequently forgotten, and the consequences of omitting it are severe. An LLC with a single foreign owner, treated by the IRS as a disregarded entity, must annually file Form 5472 along with a pro forma Form 1120—even if the company had no revenue and the only “transaction” was the owner’s initial contribution. The deadline is April 15 for the previous year (with the possibility of extension to October 15 via Form 7004). For failing to file or filing an incomplete form, the IRS imposes a $25,000 penalty for each form—and if the delinquency persists for more than 90 days after a notice, an additional $25,000 is assessed for every 30 days of delay. This is not a symbolic penalty and does not depend on whether the company actually earned anything—therefore, it is best to immediately entrust the annual filing of Form 5472 to an accountant servicing foreign LLCs, rather than putting it off.
US LLC for a Polish company in a nutshell
- You do not need a visa, green card, or SSN to set up and own an LLC in the US.
- If the company genuinely operates in New York, the simplest approach is to register the LLC directly there—Delaware offers no local tax benefit.
- An EIN is obtained via Form SS-4 (phone/fax), without an SSN or ITIN.
- Only New York requires publication of an LLC registration notice—the cost depends on the county (from about $200 to over $1,900).
- A foreign LLC owner must annually file Form 5472 + pro forma 1120—the penalty for failure to file is $25,000.
Setting up a company in a foreign legal system is easy to do right on paper and wrong in the details—especially regarding annual obligations to the IRS, which are easy to overlook from Poland. You can find verified accountants and lawyers serving foreign LLCs in the PolishPages.com directory.
Marek Zawadzki, Poland.US (Voice of Polonia in the USA). This text is for informational purposes and does not constitute legal or tax advice. Check current requirements on irs.gov and on the website of the Secretary of State appropriate for your location, and consult a licensed accountant or lawyer for individual matters. More guides at poland.us.
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