# Delaware LLC Formation from India

> A Delaware LLC is formed online by filing a Certificate of Formation through a Delaware registered agent; non-residents can do this from India. After formation you need an operating agreement, an EIN from the IRS (available without an SSN), and a US bank account. Every Delaware LLC pays a flat annual tax due on 1 June — raised from $300 to $400 for tax year 2026 under House Bill 400 — and a foreign-owned single-member LLC files Form 5472 every year.

Practice: US Company Registration — https://www.industax.com/services/us-company-registration/

Delaware is chosen for its well-developed business courts and familiarity with investors, though for a simple service LLC with no fundraising plans, Wyoming is often cheaper. Delaware revised its formation and other filing fees from 1 August 2026, so we confirm the current fee before filing.

We form the LLC, provide the operating agreement, obtain the EIN, support the bank application, and set up the annual compliance — Delaware tax, Form 5472 and Indian FEMA reporting.

## Key facts

| Item | Detail |
| --- | --- |
| Filing | Certificate of Formation via registered agent |
| Annual tax | $400 flat from tax year 2026 (due 1 June 2027); was $300 |
| Annual report | Not required for LLCs |
| Federal filing (foreign-owned SMLLC) | Form 5472 + pro forma 1120 |
| Indian side | Overseas investment reporting under FEMA |

## Who needs this

- Indian founders planning US investors later
- SaaS and agencies selling to US clients
- Founders wanting Delaware law and courts

## What's included

- Name check and formation
- Registered agent (first year)
- Operating agreement
- EIN and compliance calendar

## Documents

- Passport
- Address proof
- Business description
- Member details

## Process

1. **Form** — Certificate of Formation filed.
2. **Set up** — Operating agreement and EIN obtained.
3. **Comply** — Delaware tax, 5472 and FEMA reporting.

## FAQs

### Is a Delaware LLC better than a Wyoming LLC?

Delaware is better known to investors and has specialised business courts; Wyoming has lower ongoing costs and strong privacy. For a small service business not raising capital, Wyoming is often the practical choice.

### Does a Delaware LLC need to file BOI reports?

Under FinCEN's 2025 rule changes, companies formed in the US are exempt from beneficial ownership (BOI) reporting. Other state and federal filings still apply.

### Do I need to visit the US to form a Delaware LLC?

No. Formation, EIN and many banking options can be completed remotely, though some banks require an in-person visit.

## Official sources

- Delaware Division of Corporations: https://corp.delaware.gov/
- IRS — Employer Identification Number: https://www.irs.gov/businesses/small-businesses-self-employed/employer-id-numbers

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Canonical page: https://www.industax.com/services/us-company-registration/delaware-llc-formation
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.