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US LLC (New Mexico) · via Mercury (banking-only)·🌐Founder profile

Forming a New Mexico LLC for Chinese Cross-Border Founders

VerifiedJul 2026
EligibilityEligible
Setup timeline21–45days
Year-1 total$0.00

New Mexico offers a streamlined incorporation process for non-US residents due to the absence of annual reporting requirements. This structure allows Chinese founders to establish a US legal entity while managing operations remotely.

Founders must balance US federal tax compliance with PRC reporting obligations, specifically regarding foreign investment and individual income tax residency.

§ 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
$0.00
$0.00/month amortized·USD @ live FX
Time horizon
Line items
Amount
  • SetupMercury (banking-only) setup
    $0.00
  • AnnualYear 2 renewal
    $0.00
Total$0.00
§ 02Tax residency · Chinese Cross-Border Founders

What the tax authority sees

US federal / local status

New Mexico LLCs are treated as pass-through entities for US federal tax purposes, meaning non-US owners are subject to US tax only on income effectively connected with a US trade or business (ETBUS).

Home-country rule

PRC individual foreign income tax (Bulletin 3, 2020) applies to worldwide income for tax residents; SAFE Circular 37 must be filed for outbound investment structures.

Editorial verdict

New Mexico is ideal for privacy-focused founders; ensure you maintain a registered agent and comply with PRC SAFE Circular 37 registration requirements for outbound investments.

Key compliance risks
  • 01Form 5472/5476 filing required for foreign-owned US LLCs; failure to file carries a $25,000 penalty.
  • 02PRC Bulletin 3 (2020) requires reporting of worldwide income for Chinese tax residents.
  • 03Failure to file SAFE Circular 37 may restrict future capital repatriation or dividend payments.
§ 03Setup timeline

From filing to funded bank account

Setup timeline
21–45days total, 3 phases
Milestone check
Filing · Tax ID · Banking
d0
d11
d23
d34
d45
01FilingMercury (banking-only) 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. Unlike Delaware or Wyoming, New Mexico does not require an annual report or franchise tax filing for LLCs, reducing ongoing administrative maintenance.
Next step

Start filing with Mercury (banking-only)

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