Delaware LLC Incorporation for Indian Freelance Developers
Indian freelance developers can incorporate a Delaware LLC via Stripe Atlas to access global payment gateways and international clients. This structure provides a US legal entity while maintaining pass-through tax status for non-US source income.
Founders must manage annual Delaware franchise tax obligations and mandatory IRS information reporting. Proper classification under Indian presumptive taxation rules is required to ensure compliant reporting of foreign-sourced professional income.
Model the full outlay, not just the setup fee
- SetupStripe Atlas setup$500.00
- AnnualYear 2 renewal$250.00
What the tax authority sees
US LLCs are pass-through entities for federal tax purposes, meaning non-US source income is generally not subject to US federal income tax provided the entity is not Engaged in Trade or Business in the US (ETBUS).
Section 44ADA presumptive taxation; foreign-source income rules
Utilize Section 44ADA for your Indian tax filings; ensure your LLC remains a 'disregarded entity' to avoid double taxation and simplify compliance.
- 01IRS Form 5472/1120 penalty of $25,000 for late or missing filings
- 02Potential for permanent establishment risk if managed from India
- 03Requirement to maintain US federal tax compliance despite zero US-source income
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with Stripe Atlas
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.