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US LLC (New Mexico) · via doola·🇺🇦Founder profile

New Mexico LLC Formation for Ukrainian IT Contractors

VerifiedJul 2026
EligibilityEligible
Setup timeline14–45days
Year-1 total$297.00

New Mexico offers a streamlined incorporation process for non-resident founders with no state-level annual reporting requirements. This structure allows Ukrainian IT contractors to operate a US entity while managing their tax obligations under the Diia City regime.

The process involves state filing, obtaining an EIN from the IRS, and establishing a business banking relationship. Proper adherence to US information reporting is required to maintain compliance.

§ 01Cost of ownership

Model the full outlay, not just the setup fee

Renewal costs sneak up on non-resident founders. Compare year-1 filing against a 3-year total to see the real bill.
Currency · USD (live FX)
2-year cost of ownership
$594.00
$24.75/month amortized·USD @ live FX
Time horizon
Line items
Amount
  • Setupdoola setup
    $297.00
  • AnnualYear 2 renewal
    $297.00
Total$594.00
§ 02Tax residency · Ukrainian IT Contractors

What the tax authority sees

US federal / local status

New Mexico LLCs are treated as pass-through entities for US federal tax purposes, meaning income is generally not subject to US federal tax unless the company is engaged in a trade or business in the US (ETBUS).

Home-country rule

Diia City tax regime; war-time residency displacement rules

Editorial verdict

Leverage the New Mexico LLC for its lack of annual reporting requirements, but ensure you maintain proper documentation for Ukrainian Diia City tax compliance.

Key compliance risks
  • 01Form 5472 and 1120 filing requirements for foreign-owned US LLCs
  • 02Potential double taxation if Ukrainian tax residency is not managed under the DTA
  • 03Diia City compliance requirements for IT contractors
§ 03Setup timeline

From filing to funded bank account

Setup timeline
14–45days total, 3 phases
Milestone check
Filing · Tax ID · Banking
d0
d11
d23
d34
d45
01Filingdoola submits formation docs
d0–d16
02Tax ID / EINIRS EIN issuance
d14–d34
03BankingBusiness account approved & funded
d27–d45
§ 04Head-to-head

US LLC (New Mexico) vs Estonia OÜ (e-Residency)

US LLC (New Mexico)
LLC
Estonia OÜ (e-Residency)
Entity
LLC
Setup cost
$50.00
$205.20
Annual
$0.00
$129.60
Local director
Remote OK
Remote OK
Physical presence
Remote OK
Remote OK
Tax regime
No annual report; federal only on US-source income
20% only on distributed profit; 0% on retained earnings
§ 05Questions founders actually ask

FAQ

No. New Mexico does not require physical presence or residency for LLC formation. The entire process is handled remotely through a registered agent.
Next step

Start filing with doola

Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.