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

Incorporating a New Mexico LLC for Filipino Remote Workers

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

Filipino freelancers can form a New Mexico LLC to provide services to international clients while maintaining a distinct legal entity. This structure allows for the separation of business assets from personal finances.

The process involves state registration, obtaining an EIN from the IRS, and opening a business bank account through Mercury. Compliance with both US federal reporting and Philippine BIR regulations is required.

§ 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 · Filipino Remote Workers

What the tax authority sees

US federal / local status

New Mexico LLCs with no US-based employees or physical office are generally not considered Engaged in Trade or Business in the US (ETBUS), resulting in no federal income tax on non-US source income.

Home-country rule

BIR Revenue Regulation 8-2018; freelance registration

Editorial verdict

Use New Mexico for low formation costs, but ensure you maintain strict separation between personal and business funds to preserve your limited liability status.

Key compliance risks
  • 01Form 5472 and 1120 filing requirement for foreign-owned domestic LLCs
  • 02Potential $25,000 penalty for failure to file Form 5472
  • 03BIR compliance for PH-based income reporting under RR 8-2018
§ 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

If your LLC has no physical presence, employees, or office in the US, and your services are performed entirely outside the US, you are generally not subject to US federal income tax on that income.
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.