Most popularNon-residents OK
Limited Liability Company
The standard choice for small businesses, e-commerce, freelancers and international founders — simple taxes and liability protection.
TaxationPass-through by default: profits go to the owners without corporate tax.
Non-resident founders100% allowed for non-US residents. No SSN or US visa required.
Ideal for- International e-commerce (Amazon, Shopify, Stripe)
- Agencies, consultants & freelancers
- Holding & real-estate companies
Start with LLC
Venture capital choiceNon-residents OK
C-Corporation
The vehicle for startups that plan to raise money from US investors and issue stock options.
TaxationTaxed at the corporate level (21% federal) plus tax on dividends paid out.
Non-resident founders100% allowed for foreign founders and international investors.
Ideal for- Startups raising seed / VC funding
- Companies issuing stock options (ESOP)
- Planning an acquisition or IPO
Start with C-Corp
US tax electionUS residents only
S-Corporation
A tax status elected with the IRS (Form 2553) to reduce self-employment tax.
TaxationPass-through with a reasonable owner salary.
Non-resident foundersNot available: every shareholder must be a US citizen or US resident.
Ideal for- US-based service businesses
- Founders who live in the US
