Delaware imposes zero US citizenship or residency requirements on LLC members, managers, corporate shareholders, directors, or officers. Foreign founders without a US SSN or ITIN can apply for an IRS EIN using Form SS-4. Foreign-owned disregarded LLCs need review of Form 5472 and pro-forma Form 1120.
Internal Revenue Service (IRS) ↗Delaware statutory references supplied for the October 25, 2026 review; confirm current official instructions.
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.
- Delaware Title 8 & Title 6 statutory references
- $0 Markup on State Pass-Through Fees
- Physical Corporate Kits & Seals (corpusa.net)
- Live Filing Support: (386) 465-3937
Start with the right question.
Statutory Rule & Filing Mechanics (6 Del. C. § 18-201 & IRC § 6038A)
Delaware imposes zero US citizenship or residency requirements on LLC members, managers, corporate shareholders, directors, or officers. Foreign founders without a US SSN or ITIN can apply for an IRS EIN using Form SS-4. Foreign-owned disregarded LLCs need review of Form 5472 and pro-forma Form 1120.
Delaware Division of Corporations (Title 8 & Title 6) ↗Issued After Your Delaware Charter Is Stamped
Align Form SS-4 with the file-stamped name and formation date. The IRS issues EINs free; $79 is our optional service fee.
Internal Revenue Service (IRS) ↗Non-US Founders — Form SS-4 Line 7b
Delaware imposes zero US citizenship or residency requirements on LLC members, managers, corporate shareholders, directors, or officers. Foreign founders without a US SSN or ITIN can apply for an IRS EIN using Form SS-4.
Internal Revenue Service (IRS) ↗Your preparation checklist
- Confirm LLC, standard C-Corp, Venture 10M-Share C-Corp, or Series LLC
- Clear Delaware ICIS entity name
- Designate physical Delaware Registered Agent
- File Certificate of Formation ($110) or Incorporation ($109)
- Execute Operating Agreement or Bylaws; review 30-day § 83(b) election
- Calendar March 1 corporation report or June 1 LLC tax
Non-US Founder Delaware & EIN Checklist
Keep the requirements separate.
| Requirement | Rule / confirmation needed | Official authority |
|---|---|---|
| Issued After Your Delaware Charter Is Stamped | Align Form SS-4 with the file-stamped name and formation date. The IRS issues EINs free; $79 is our optional service fee. | Internal Revenue Service (IRS) ↗ |
| Non-US Founders — Form SS-4 Line 7b | Delaware imposes zero US citizenship or residency requirements on LLC members, managers, corporate shareholders, directors, or officers. Foreign founders without a US SSN or ITIN can apply for an IRS EIN using Form SS-4. | Internal Revenue Service (IRS) ↗ |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
6 Del. C. § 18-201 & IRC § 6038A. Delaware imposes zero US citizenship or residency requirements on LLC members, managers, corporate shareholders, directors, or officers. Foreign founders without a US SSN or ITIN can apply for an IRS EIN using Form SS-4. Foreign-owned disregarded LLCs need review of Form 5472 and pro-forma Form 1120.
Delaware Division of Corporations (Title 8 & Title 6) ↗Delaware imposes zero US citizenship or residency requirements on LLC members, managers, corporate shareholders, directors, or officers. Foreign founders without a US SSN or ITIN can apply for an IRS EIN using Form SS-4.
Internal Revenue Service (IRS) ↗Foreign-owned disregarded single-member LLCs may have Form 5472 and pro-forma Form 1120 reporting duties. IRC § 6038A provides a $25,000 failure-to-file penalty; consult a tax adviser.
Internal Revenue Service (IRS) ↗