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

Forming a Wyoming LLC for Filipino Freelancers

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

Filipino remote workers can establish a Wyoming LLC to provide services to international clients while maintaining a separate legal entity. This structure requires strict adherence to both US federal reporting requirements and Philippine Bureau of Internal Revenue (BIR) regulations.

Mercury provides banking services for US-based LLCs owned by non-residents, provided the entity has a valid EIN and supporting documentation. You must manage your own tax compliance in the Philippines according to Revenue Regulation 8-2018.

§ 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

Wyoming LLCs are treated as pass-through entities for US federal tax purposes, where members are subject to US tax only on income effectively connected with a US trade or business (ETBUS).

Home-country rule

BIR Revenue Regulation 8-2018; freelance registration

Editorial verdict

Use Wyoming for privacy and low fees, but ensure you maintain proper bookkeeping to comply with BIR Revenue Regulation 8-2018 for your Philippine tax filings.

Key compliance risks
  • 01Form 5472 and 1120 penalty of $25,000 for late or missing filings
  • 02Double taxation risk if not properly structured for Philippine tax residency
  • 03Potential for US bank account closure if activity is flagged as high-risk
§ 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 (Wyoming) vs Estonia OÜ (e-Residency)

US LLC (Wyoming)
LLC
Estonia OÜ (e-Residency)
Entity
LLC
Setup cost
$102.00
$205.20
Annual
$60.00
$129.60
Local director
Remote OK
Remote OK
Physical presence
Remote OK
Remote OK
Tax regime
0% state tax; federal only on US-source income
20% only on distributed profit; 0% on retained earnings
§ 05Questions founders actually ask

FAQ

Generally, if you are a non-resident alien and your LLC is not engaged in a US trade or business (ETBUS), you may not be subject to US federal income tax on foreign-sourced income. Consult a tax professional to determine your specific ETBUS status.
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.