Yurt Dışı Sakinleri için ABD LLC Sözlüğü (2026)

Yurt dışı sakini olarak ABD LLC kurarken karşılaşacağınız her terimin sade tanımı — ABD lisanslı CPA'lar tarafından doğrulanmıştır.

LLC'mi aç — 149 $

Kategoriye git

Yasal (6)Vergi (4)Bankacılık (1)Kimlik ve Vergi Numaraları (3)ABD Eyaletleri (3)

Yasal

LLC (Limited Liability Company)#: Kişisel varlıklarınızı işletme borçlarından ve davalardan ayıran, vergileri basit tutan bir ABD iş yapısı. Sahiplerine üye denir. Yerleşik olmayanlar için LLC, ABD tarafından tanınan bir tüzel kişilik elde etmenin, Stripe ve PayPal açmanın ve ABD'de bankacılık yapmanın en ucuz yoludur — yabancı kaynaklı gelir üzerinden ABD federal gelir vergisi ödemeden.
Registered Agent#: A person or company with a physical street address in the LLC's state of formation, designated to receive legal documents and government mail on behalf of the LLC. Required by every US state. Non-residents must hire a commercial Registered Agent — typical cost $99-$200/year. Included free for year 1 in every LLCora plan.
Operating Agreement#: An internal written contract among LLC members describing ownership percentages, profit allocation, management rules, voting rights, and dissolution procedures. Not filed with any state but required by most US banks (Mercury, Wise, Brex) to verify ownership when opening an account. Always required for foreign-owned LLCs to claim tax treaty benefits.
Articles of Organization#: The legal document filed with the US state Secretary of State to officially form an LLC. Contains the LLC name, principal address, Registered Agent details, and management structure. Once approved (24h-7 days depending on state), the state issues a stamped Certificate of Organization that proves your LLC legally exists.
BOI Report (Beneficial Ownership Information)#: A report filed with FinCEN (US Treasury) disclosing the natural persons who own or control 25%+ of an LLC. Required by the Corporate Transparency Act since 2024 for almost every US LLC, including foreign-owned. Filed online at boiefiling.fincen.gov. Penalty for non-filing is $591/day. Filing is free and takes 10-15 minutes.
Single-member LLC (SMLLC)#: An LLC with exactly one owner (member). Treated by the IRS as a disregarded entity by default, meaning the LLC itself files no federal income tax return. The owner reports business activity on their personal return. For foreign-owned SMLLCs, Form 5472 is still required annually, even with $0 income, to avoid the $25,000 IRS penalty.

Vergi

Form 5472#: En az %25 yabancı mülkiyete sahip her ABD LLC'si için zorunlu yıllık IRS bilgi beyannamesi, TÜM yabancı mülkiyetli tek üyeli LLC'ler dahil. Sunulmaması durumunda yıllık 25.000 $ ceza. 0 $ gelirle bile zorunlu. Son tarih 15 Nisan (15 Ekim'e kadar uzatma mevcut).
Pass-through Taxation#: A tax treatment where the LLC itself pays no federal income tax. Instead, profits and losses pass through to the owner's personal tax return. Single-member LLCs default to this treatment (disregarded entity). For non-residents with no US-source effectively connected income (ECI), this often means $0 in US federal tax owed.
ECI (Effectively Connected Income)#: Income that a foreign person earns from actively conducting a trade or business in the United States, taxed at regular US graduated rates. For non-resident LLC owners selling online services or digital products from abroad to anyone (including US customers), the income is generally NOT ECI — so no US federal income tax applies. Selling physical goods from a US warehouse may create ECI.
Franchise Tax#: An annual state tax charged for the privilege of having a business entity registered in that state, independent of income. Delaware charges $300/year for LLCs. California charges $800/year minimum. Wyoming and New Mexico charge $0. Franchise tax must be paid even if your LLC made no money that year, or the state will eventually dissolve your LLC.

Bankacılık

Mercury Bank#: Tech startupları ve yerleşik olmayan LLC sahipleri arasında popüler ABD merkezli dijital banka. Mercury ücretsiz işletme cari hesabı, banka kartları ve ACH/wire transferleri sunar, aylık ücret veya minimum bakiye yok. Yerleşik olmayanlar için onay Wyoming veya Delaware LLC, geçerli EIN, Operating Agreement ve iş faaliyeti kanıtı gerektirir. Hazırlıklı başvuranlar için onay oranı ~%70-85.

Kimlik ve Vergi Numaraları

EIN (Employer Identification Number)#: İşletmeleri tanımlamak için IRS tarafından verilen 9 haneli federal vergi kimliği. ABD banka hesapları açmak, Stripe ve PayPal'a başvurmak, çalışan kiralamak ve vergi beyannamesi vermek için gereklidir. Yerleşik olmayanlar SSN veya ITIN olmadan IRS Form SS-4 ile EIN başvurusu yapabilir, IRS uluslararası ofisine fakslanır. Tipik teslim süresi 7-30 gün; LLCora 48 saatte alır.
ITIN (Individual Taxpayer Identification Number)#: A 9-digit tax-processing number from the IRS for individuals who must file US taxes but cannot get an SSN. Non-resident LLC owners usually do NOT need an ITIN — the LLC's EIN is enough for banking and payments. You only need an ITIN if you have personal US-source income (e.g., royalties, dividends from US companies, real estate income).
CP 575 Letter#: The official IRS confirmation letter that proves your EIN is real. Issued once, never re-issued (replacements use a substitute called Form 147C). Banks, Stripe, PayPal and Mercury usually require the CP 575 (or a 147C) before they approve your business account. Lost CP 575s can take 30+ days to replace via IRS phone request.

ABD Eyaletleri

Wyoming LLC#: Wyoming eyaletinde kurulmuş bir LLC. Yerleşik olmayan LLC'ler için en popüler eyalet, çünkü Wyoming'de eyalet gelir vergisi, franchise tax yok, en düşük yıllık rapor ücreti (60 $), güçlü varlık koruma yasaları ve üye gizliliği var. Wyoming aynı zamanda yerleşik olmayanlar için Mercury Bank'in en çok kabul ettiği eyalet.
New Mexico LLC#: An LLC formed in New Mexico. The cheapest US state to form and maintain an LLC: $50 one-time filing fee and NO annual report or annual fee. Member names are not published publicly. Best for non-residents on a tight budget who do not plan to bank with Mercury (which prefers Wyoming or Delaware addresses).
Delaware LLC#: An LLC formed in Delaware. Famous for the Court of Chancery (specialized business court) and venture-capital-friendly laws, which is why most US startups raising VC incorporate as Delaware C-Corps. For non-residents not raising VC, Delaware is the most expensive option: $300/year franchise tax with no income-tax benefit over Wyoming or New Mexico.

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LLC'mi aç — 149 $