U.S. LLC formation from Turkey or abroad

• Passport of every owner and manager.
• Your Turkish tax number (vergi kimlik numarası). For a non-U.S. person, a U.S. bank may identify you by a foreign tax number or a passport number and country of issue.
• The company name you want, a second choice, and a short description of the business.
• Who owns what, who manages, and how profits are shared.
• If a Turkish company will be the owner: its trade registry gazette (ticaret sicil gazetesi), signature circular (imza sirküleri) and a board resolution, with an apostille and English translation if the bank or agent asks for them.
• A completed Form SS-4 before you call or fax the IRS.
• Your Etsy or Amazon store name, if the company will hold the store.

• Not filing Form 5472: a $25,000 penalty per form. A foreign-owned disregarded entity cannot e-file it; it must be faxed or mailed to the dedicated IRS address.
• Treating owner transfers as private: payments between you and your LLC, including contributions and distributions, are reportable transactions on Form 5472.
• Operating in Texas through an LLC formed elsewhere without registering: a late fee of $750 for each year.
• No registered agent or registered office: Texas may terminate the LLC involuntarily.
• Partners with no company agreement: Texas defaults apply, including one equal vote per member whatever the ownership split.
• Paying a website an “EIN fee”: the IRS never charges for an EIN.
• Forming the company first and planning a visa later: an E-2 or L-1 can depend on how ownership and investment were set up.

• You need a visa: a company alone gives no immigration status. See E-2 for Turkish investors or L-1 intracompany transfer.
• You want to protect your brand name on Amazon or Etsy: that is a trademark question.
• A dispute with a partner or a buyer: see contracts and partnership agreements.
• A Turkish company opening a U.S. office without a new entity: it registers in the state as a foreign entity instead (Texas Form 301 or 304, $750), and unless an exemption applies it must file a BOI report with FinCEN.

Who this is for

• Owners who live in Turkey and want a U.S. LLC or corporation to sell, sign contracts or get paid in the U.S.
• Etsy and Amazon sellers who want a U.S. company behind their store.
• Turkish companies that want a U.S. subsidiary, or need to register in a U.S. state.
• Founders planning an E-2 or L-1 later, where ownership and structure matter from day one.

Key requirements

• A state of formation and a name that is available there. In Texas the organizer can live anywhere, and the certificate of formation does not need to be notarized.
• A registered agent and registered office: a street address in the state where legal papers can be served during business hours. A mailbox service alone is not enough, and the LLC cannot be its own agent (Texas BOC §5.201).
• A company agreement (Texas's name for an operating agreement). Without one, Texas default rules apply: each member has an equal vote, and no member may withdraw (BOC §§101.354, 101.107).
• An EIN. The IRS online application is only for applicants with a legal residence or principal place of business in the U.S. From Turkey, apply by phone, fax or mail with Form SS-4. A responsible party with no SSN or ITIN, and no right to one, writes “foreign” on line 7b.
• Form 5472 with a pro forma Form 1120 for each year a foreign-owned single-member LLC has reportable transactions with its owner. The IRS counts money paid in at formation, contributions and distributions.
• State upkeep: a registered agent at all times, and in Texas a franchise tax report, or at or below the no-tax-due threshold a Public Information or Ownership Information Report, by 15 May each year.
• Beneficial ownership (BOI): since FinCEN's final rule of 11 August 2026 (effective 14 August 2026), companies formed in the U.S. do not report. A company formed abroad that registers to do business in a state still reports, within 30 calendar days.

What to check with an attorney

• LLC or C corporation. A single-member LLC is disregarded for federal income tax unless it elects corporate treatment on Form 8832. A C corporation pays federal income tax at 21% of taxable income.
• Whether your income is “effectively connected” with a U.S. trade or business, and what the 1996 U.S.–Turkey income tax treaty changes. A tax adviser in both countries should answer this before you start selling.
• With partners: a multi-member LLC is taxed as a partnership by default. It must withhold tax on foreign partners' share of effectively connected income: 37% for individuals and 21% for corporations.
• If an E-2 or L-1 is planned: who owns what, and how much is invested.
• Which state fits: where you sell, where you keep stock or staff, and where you would have to register anyway.

Fees and rules reviewed 16 Oct 2026. Sources below.

Official sources:

1. Texas Secretary of State: Form 205 instructions, LLC certificate of formation (rev. 09/26)
2. Texas Secretary of State: Form 201 instructions, for-profit corporation (rev. 09/26)
3. Texas Secretary of State: Form 304 instructions, registration of a foreign LLC (rev. 09/26)
4. Texas Comptroller: Franchise tax (rates and thresholds 2026–2027, due dates)
5. Delaware Division of Corporations: Fee schedule (revised 1 August 2026)
6. Delaware Division of Corporations: LLC annual tax instructions
7. IRS: Instructions for Form SS-4 (rev. 12/2025)
8. IRS: Instructions for Form 5472 (rev. 12/2024)
9. IRS: Instructions for Form 1120 (2025)
10. IRS: Limited liability company (LLC) classification
11. IRS: Individual taxpayer identification number (ITIN)
12. IRS: Get an employer identification number
13. IRS: Effectively connected income (ECI)
14. IRS: Partnership withholding (section 1446)
15. IRS: Turkey tax treaty documents (1996 income tax treaty)
16. FinCEN: Beneficial ownership information reporting (final rule, 11 August 2026)
17. FinCEN: Final rule questions and answers (August 2026)
18. Wyoming Secretary of State: Business fee schedule (effective 1 July 2026)
19. eCFR: 31 CFR 1020.220, bank customer identification program
20. Texas Secretary of State: Form 503 instructions, assumed name certificate (rev. 09/26)
21. Texas Business Organizations Code, Chapter 101 (LLCs)
22. Texas Comptroller: No tax due reporting for report year 2024 and later

What changed: added 2026 state fees, the EIN route without an SSN, Form 5472, and FinCEN's August 2026 BOI final rule.