Open a US LLC from Nigeria

Why founders in Nigeria form a US LLC

Nigerian founders and freelancers form US LLCs to invoice international clients, receive dollar payments through US platforms and look credible to overseas partners. The company is simple to form. The harder part is banking and keeping the yearly IRS filing current.

Nigeria-specific points to check

• Moving money. Rules on foreign currency accounts and transfers into and out of Nigeria apply. Confirm them with your bank or advisor before you start receiving large payments.
• Home-country tax. A US LLC does not remove Nigerian tax duties. Check how the LLC's profit is reported and whether a tax treaty applies. Nigeria does not have a broad income tax treaty with the US, so confirm the position for your case.
• Banking. Opening a US business bank account remotely depends on the bank and on your documents. We can guide you, but no one can guarantee approval.

How to open a US LLC from Nigeria

1. Choose a state. Compare the yearly cost, not only the first-year fee. See LLC filing fees by state.
2. Pick a company name that is available in that state and ends in LLC.
3. Get a registered agent. Every LLC needs one with a US address in its state. The first year is included in our packages.
4. We file the articles of organization with the state for you.
5. Get an EIN. You do not need a Social Security Number. See our EIN service.
6. Open a bank account and keep business money separate.

The yearly IRS form owners outside the US must not miss

If you are the only owner of the LLC and you live outside the US, the LLC files Form 5472 with a pro forma Form 1120 every year, even if it earned nothing. Missing it carries a $25,000 penalty. We prepare it as part of our US LLC tax filing service.

This page is general information, not tax or legal advice.