Setup assessment: US

A US entity for a foreign owner: which type, and under which state?

A US setup is a three-part decision: the kind of entity, the state, and how it is classified for federal tax. We assess all three before anything is filed.

Entity typeStateFederal tax classLocal agent
The question

Entity, state and classification are linked

Entity type, ownership and state interact; a US tax professional confirms how, and what follows for filings. The assessment takes them in the order type, state, classification, and raises the classification questions with a US tax professional before anything is filed.

This is structuring analysis; classification and tax effects belong with a US tax professional.

What the sources establish

Facts the sources give on the entity choice

These sourced facts bear on the choice of entity and state.

01

Local agent requirement for a Delaware entity

Delaware requires every LLC and corporation to keep a registered agent with a street address and office in Delaware, open in business hours to accept service of process.

02

Multi-member LLC treatment

By default a domestic LLC with two or more members is treated as a partnership for federal tax, and a domestic LLC may file Form 8832 to elect classification as a corporation. This differs from the default disregarded treatment of a single-member LLC.

Sources

Where this comes from.

Registered agents — Delaware Division of Corporations. Source language: English.

Instructions for Form SS-4 — IRS. Source language: English.

Facts reviewed 2026-09-28.

Which owner situation points where

Which owner situation points where

One foreign founder with a single business

With one owner, an LLC and a corporation are the two forms the assessment compares first, and it lists how each sits with the owner's own tax position for a US adviser.

Two or more owners sharing a US business

Several owners need a vehicle that holds them cleanly. The assessment asks how the owners relate to each other and raises the tax question with a US adviser.

A foreign parent with a US subsidiary

A separate US operating entity raises the form question and how the parent and the entity relate for reporting.

Where the facts leave decisions

Where the facts leave decisions

A registered agent may be a standing dependency

Ask what local-agent arrangement the state of your choice requires; the assessment records the answer as something to plan for.

Ownership shapes the starting position

The assessment asks about ownership plans first, and lists the ownership question for the owner's US tax adviser to answer before anything is formed.

The state is a separate decision

The assessment takes the state after the type, comparing realistic states against where you operate and who will deal with the state. Differences in state law are confirmed by a US professional.

Step by step

Order of decisions

01

First, the type

LLC or corporation, set against who will own it and in what shares.

02

Then, the state

Chosen against where you operate, once the type is clear.

03

Last, the classification

The tax questions go to a US professional, before anything is filed.

The service

Company Setup Assessment

Who it is for
Founders and owners deciding whether, where and how to set up a company
The problem it solves
It is unclear which structure fits the business, who should own it and what to check before registering
What we need from you
  • what the business does and sells
  • where the owners live and are tax-resident
  • where customers and suppliers are
  • how payments will flow
How it works
  • intake questions
  • LATYNEX reviews the case
  • written assessment
  • short call to walk through it
What you receive
A written assessment of the realistic structure options, the main risks and the questions still open, with recommended next steps
Included
  • review of the business model and ownership
  • comparison of realistic jurisdictions and structures
  • main risks and open questions
  • recommended next steps
Not included
  • legal or tax opinions
  • the company registration itself, which is a separate service
  • guarantees about banking or provider decisions
Timing
Confirmed when your request is accepted.
What LATYNEX does
  • review the case
  • compare the options
  • write the assessment
  • explain it on a call
Price
Confirmed when your request is accepted.
Good to know

What this is, and isn't

This is business and structuring analysis, not legal, tax or investment advice. Where a legal or tax opinion is needed, we say so and point you to a licensed adviser.

FAQ

Frequently asked questions

Does choosing an entity form it?+

No filing happens here; forming the entity is a separate service.

Will it tell me what a state requires of a local agent?+

It lists the local-agent question for each realistic state; a US professional confirms the requirement.

Does it decide the federal tax class?+

No. It names the classification questions for a US tax professional.

Request

Tell us what you need.

No obligation. We read your request and reply with a straight answer.

Consulting

Get an independent view before you commit.

Describe your plan and your constraints. We reply with what we would look at first.

Request an assessment