Can I form an LLC in New Mexico if I live in Ireland and have never visited the US?

If you are based in Ireland, yes, entirely remotely. New Mexico does not ask for residency or a trip to the US, and no SSN is required. A registered agent provides the New Mexico address, and the EIN application uses "Foreign" or "N/A" where an SSN would go.

Does holding the LLC through an Irish company change the answer?

It can. The controlled-foreign-company charge falls on companies, so adding an Irish company to the ownership chain brings the regime into play. Take advice before restructuring.

How long does a New Mexico LLC take from Ireland?

If you are based in Ireland, expect a few business days to roughly two weeks for New Mexico to approve the filing, depending on volume. The EIN by phone is usually same-week, so formation, EIN and a submitted bank application commonly take 2-4 weeks in total.

Can an Irish resident open a Mercury or Relay account?

Yes in principle. Ireland is not on Mercury's prohibited list (residence-based) or on Relay's list (owners' citizenship or residency), subject to each bank's own review.

What time can I phone the IRS from Ireland?

The IRS international line is open 6 a.m. to 11 p.m. Eastern. Ireland is five hours ahead of Eastern Time for most of the year, so the window is 11 a.m. to 4 a.m. Irish time, with a shorter gap on the few weeks when US and European clock changes differ.

What ongoing filings does an Irish founder need for a New Mexico LLC?

If you are based in Ireland, the federal Form 5472 and pro forma Form 1120 are due every year ($25,000 minimum penalty if missed). On the state side, New Mexico requires nothing recurring: no annual report and no annual fee, ever.

Form a New Mexico LLC from Ireland: Complete 2026 Guide

Q: Do Ireland's controlled foreign company rules apply to me as an individual?

No. Revenue's guidance says the charge can arise only to companies, and that an Irish-resident individual can never be a controlling company. The regime applies to accounting periods starting on or after 1 January 2019.

Everything an Ireland-based founder needs to form, bank, and run a New Mexico LLC — costs, EIN process, and tax angles specific to Ireland.

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$50 · State filing fee

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Quick Summary

Country: Ireland
State: New Mexico
Avg. filing time: 3-7 business days
State filing fee: $50
Annual report fee: None - New Mexico requires no annual report and no franchise tax of any kind for a standard LLC (the only US state offering true zero ongoing state-level filing)

What It Costs

New Mexico state fees are $50 to file ($50 online where available). The other line items are the same wherever you form: a registered agent at roughly $100-150 a year, a free EIN straight from the IRS, and a free business bank account at Mercury or Relay. What differs by state is the recurring cost, and for New Mexico that is $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. With EasyBrise Global Launch ($295 in year one, registered agent included; $149 a year to renew) the typical first year stays well under $500.

Why New Mexico

Start with the numbers. A New Mexico LLC costs $50 to file (or $50 online), and the recurring state cost is $0 ever — New Mexico is one of the only states with no ongoing annual report or annual fee for LLCs. State tax treatment: no tax on LLC income earned outside the state for non-resident owners. Privacy treatment: New Mexico does not publicly disclose member or manager names in its formation records. For a founder in Ireland the practical reading is that New Mexico is the only one of the five with no annual filing at all, so the question to ask is whether that trait matches how you plan to run the business.

For Irish Founders

Irish freelancers, developers, consultants and online sellers form US LLCs to invoice international clients in dollars, hold a US business bank account and present a domestic US vendor to American customers. Ireland is in the euro area, so an Irish owner funds the LLC with an ordinary international transfer in euros converted to dollars. Ireland is a common-law country with a long business relationship with the United States, and its tax rules for individuals who hold overseas entities differ from the corporate rules.

Who This State Is For

An Ireland-based founder should lean toward New Mexico if minimizing ongoing paperwork is the top priority — no annual report, ever, is unique among these five states — and strict privacy matters more to you than name recognition. Weigh it against the other four states on cost, privacy and reporting now, since a later switch is a dissolve-and-reform exercise, not an amendment.

Post Formation Checklist

Housekeeping for a new New Mexico LLC owned from Ireland. Federal Beneficial Ownership Information reporting is not something you need to do: FinCEN's rule in force since August 14, 2026 permanently exempts all US-formed LLCs. What you do need: an Operating Agreement, a business bank account, payment-processor accounts if you will take cards, and two recurring dates, there is no New Mexico annual filing to calendar and the annual federal Form 5472 and pro forma 1120.

Calling The IRS From Ireland

The IRS international EIN line (267-941-1099) answers from 6 a.m. to 11 p.m. Eastern. Ireland is five hours ahead of Eastern Time for most of the year, so the window runs from 11 a.m. to 4 a.m. Irish time, with a shorter gap for a few weeks when the US and Europe change clocks on different dates. Any daytime or evening call is comfortable. Plan on 45-60 minutes.

How The Formation Process Works

Nothing about New Mexico formation requires you to be in the US. Your registered agent supplies the New Mexico address and receives official mail, the Articles of Organization go to the New Mexico Secretary of State, and the EIN comes from the IRS afterwards. Since an Ireland resident has no SSN, Form SS-4 gets "Foreign" or "N/A" in the SSN line. The international phone line (267-941-1099) takes roughly 45-60 minutes and is the quickest route; fax and mail take 4-6 weeks.

When A Company Enters The Chain

Some Irish founders eventually place the LLC under an Irish company. That is where the controlled-foreign-company regime starts to matter, because the charge falls on companies. If you are weighing that route, take advice before restructuring, since the answer for a company owner differs from the answer for an individual owner.

New Mexico LLC For Irish Founders

New Mexico suits an Irish founder who wants the lightest US paperwork: a $50 filing fee, no annual state report and no annual fee, leaving only the federal Form 5472 and pro forma 1120.

Your Recurring Dates As An Irish Owner

As an Irish owner, your recurring dates look like this. State: New Mexico adds no state annual filing at all. Federal: Form 5472 with the pro forma Form 1120 is due on the return due date, April 15 for a calendar-year LLC, extendable with Form 7004. For the one-off EIN call, the IRS line (6 a.m. to 11 p.m. Eastern) is open 11 a.m. to 4 a.m. Irish time for most of the year (the gap shrinks to four hours for a few weeks when US and European clock changes fall on different dates). Put the state date and the federal date in your calendar when the EIN arrives, because a missed Form 5472 carries a $25,000 minimum penalty.

Five Year State Cost Of A New Mexico LLC

Over five years, the state-level cost of a New Mexico LLC is a $50 filing fee and nothing recurring, so $50 in total, before the registered agent. That makes New Mexico the cheapest of the five states on this measure. The same arithmetic across the five states runs from $50 to $2,110. For an Irish owner, the state fee is small beside the question of how Revenue treats the LLC, so plan for a written view from an Irish accountant before you form.

The United States Ireland Income Tax Treaty

A comprehensive income tax treaty between the United States and Ireland has been in force since 1997, replacing an earlier convention. It covers dividends, interest, royalties and tie-breaker rules for residency. For a typical founder whose LLC earns only non-US-source income, the treaty changes little in practice because there is usually no US federal income tax for it to reduce.

Irish Tax Rules For An Individual Owning A United States LLC

Ireland's controlled-foreign-company regime, which took effect for accounting periods starting on or after 1 January 2019, charges only companies. Revenue's own guidance states that the charge can arise only to chargeable companies, and that an Irish-resident individual can never be a controlling company. That means the regime does not reach you as an individual owner. It does not mean Irish tax is irrelevant: an Irish resident is taxed on worldwide income, and Irish advisers also look at Section 806 of the Taxes Consolidation Act 1997, which deals with the transfer of assets abroad. Ask an Irish accountant whether it matters for your structure and get the answer in writing.

Requirements

Requirement	Needed
US Social Security Number
US visit required
Registered agent with US address
New Mexico annual filing
Federal Form 5472 + pro forma 1120

Costs

Item	Cost
State filing fee	$50 (mail) / $50 (online)
Registered agent (annual)	$100-150/yr (or included in EasyBrise Global Launch)
EIN application	Free via IRS (or via a paid service)
US business bank account	Free (Mercury / Relay)
EasyBrise Global Launch (year 1, incl. registered agent)	$295
EasyBrise renewal (year 2+)	$149/yr

Who Should Choose New Mexico

Choose New Mexico if

minimizing ongoing paperwork is the top priority — no annual report, ever, is unique among these five states — and strict privacy matters more to you than name recognition

Consider another state if

your priorities (fundraising plans, revenue level, or reporting tolerance) point more strongly to one of the other four states in the comparison table above.

Comparison

State	Filing Fee	Annual Requirement	State Income Tax	Privacy
Wyoming	$100 mail / $102 online	$60	None	No public member names
Delaware	$110	$400 flat annual franchise tax	None	No public member names
Texas	$300	$0 franchise tax for LLCs with revenue below the no-tax-due threshold	None	No public member names
New Mexico	$50	$0 ever	None	No public member names
Florida	$125	$138.75 mandatory annual report fee, due every year	None	Member names public

Banking

Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity

Frequently Asked Questions

More guides for founders in Ireland

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