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Business Formation & Tax Structure

Form your U.S. company with the right tax structure

We help you set up your LLC or corporation, get your EIN, and file the right tax election, whether you live in the United States or abroad.

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⚠️ Important Compliance Notice

360 Global Services LLC is not a law firm or a certified public accounting (CPA) firm. We prepare and file formation documents and tax forms, and provide general tax guidance based on the information you give us. We do not draft custom operating agreements or bylaws, and we do not provide legal advice; for that, we recommend consulting an attorney. We do not guarantee specific tax outcomes. State and IRS fees and rules can change, so we confirm current ones before filing any document.

What's included

Romer Urbina, our tax preparer with an active PTIN, helps you with:

  • Forming your LLC or corporation in the state you choose
  • Coordinating the registered agent the state requires
  • Applying for your EIN (Form SS-4), including for owners without a Social Security number
  • Tax election: Form 8832 (to be taxed as a corporation) or Form 2553 (S-Corp), including late-election relief requests
  • Form 5472 with a pro forma Form 1120 for foreign-owned LLCs
  • A general operating agreement template, for an attorney to review
  • A calendar of your company’s annual reports and tax filings
🪪 Tax preparer with an active PTIN 📚 Training in tax structures
Illustration of an office building and company formation documents

LLC, C-Corp, or S-Corp: key differences

LLCC-CorpS-Corp
Protects your personal assetsYesYesYes
How it is taxedWith one owner, disregarded as an entity (Schedule C of your 1040). With several, as a partnership (Form 1065 and K-1)Pays corporate tax (21% federal, Form 1120); dividends are taxed again for the shareholderProfits pass through to the owners (Form 1120-S and K-1)
Who can own itAny person or company, including foreignersAny person or company, including foreignersOnly U.S. citizens or residents for tax purposes (and certain trusts), up to 100
FormalitiesFewBoard of directors, shares, and minutesThose of the LLC or corporation, plus a reasonable salary through payroll (W-2) for owners who work in it
Often a fit forSmall businesses and foreign ownersCompanies seeking investorsProfitable businesses with resident owners who work in the company

An S-Corp isn't a type of company: it's a tax election an LLC or corporation can make. An LLC can also elect to be taxed as a C-Corp with Form 8832. What makes sense depends on your situation, and we go over it with you.

Which state should you form in?

StateFormation fee (LLC)Annual upkeepKeep in mind
Texas$300No annual fee, but a Public Information Report and franchise tax report are filed every yearConvenient if your business operates in Texas
Wyoming$100Annual report from $60No state income tax; popular with foreign owners
New Mexico$50No annual report for LLCsThe lowest upkeep cost
Florida$125Annual report of $138.75No state personal income tax; corporations pay 5.5%
Delaware$110$300 annual tax for LLCsPreferred by investors for corporations

Approximate state fees for LLCs, reviewed in October 2026. They don't include the registered agent or our fees. If your business operates in a different state than where it was formed, you usually must also register it there, which adds cost.

How we work

1. We review your situation

Where you live, where you'll operate, how many owners the company will have, and what you want to achieve.

2. We prepare and file

The state formation, the EIN, and the right tax election, with a clear quote before we start.

3. We keep you on track

We give you a calendar of reports and filings. If you'd like, we also prepare your taxes.

Our specialist's training

Romer Urbina, a tax preparer with an active PTIN, completed the course Tax Structures for U.S. Entities: 8 hours of continuing education in tax structures (4 h) and filing tax elections (4 h), in October 2026. It was delivered by Maxi Services LE Corp, an IRS-approved continuing education provider. The certificate is available on request.

Frequently Asked Questions

Yes. A foreign person can own an LLC or a C-Corp. You’ll need a registered agent with an address in the state. Because the online EIN application requires a Social Security number or ITIN, we file Form SS-4 by fax or mail. Opening a bank account may require additional steps.
It depends on where you live, who the owners will be, whether you'll seek investors, and how you prefer to be taxed. We explain the tax differences so you can decide with good information. If your situation calls for legal advice, we'll recommend consulting an attorney.
It's a tax election that lets profits pass through to the owners without double taxation. You request it with Form 2553 within 2 months and 15 days after the start of the tax year you want it to apply to, or at any time during the prior year. If the deadline has passed, late-election relief is often available. Only U.S. citizens or residents for tax purposes can be owners.
Foreign-owned single-member LLCs file it, together with a pro forma Form 1120, even if the company had no income. The penalty for not filing is $25,000 per form.
Since FinCEN's final rule of August 2026, companies formed in the U.S. are exempt from that report. Only companies formed in another country that register to do business in a U.S. state must file it.
We provide a general template as a starting point. To tailor it to your situation, especially with multiple partners, we recommend having an attorney review it.
It depends on the state and the filings you need. We give you a quote with the full total, including state fees and our fees, before we start.

Start your company on solid ground

Book an appointment and we'll work out which structure and state make sense for your business.

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