Delaware LLC via Firstbase — Filipino Remote Workers
Filipino remote workers rarely need Delaware over Wyoming — the client-facing brand upgrade is marginal. Delaware costs $290/year more with identical tax exposure on both US and Philippine sides.
US tax: LLC pays $0 federal tax when non-ETBUS with no effectively connected income. Form 5472 + pro-forma 1120 mandatory yearly under IRC §6038A; $25,000 penalty. Delaware franchise tax is a flat $300 plus $50 report.
Philippines side: BIR RR 8-2018 covers freelancer registration for PH-source income; TRAIN Law taxes distributions received at 0-35% progressive; BSP Circular 984 tracks outbound above USD 60,000.
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What the tax authority sees
A Delaware LLC held by a Philippine resident owes no US federal tax when non-ETBUS with no effectively connected income; Form 5472 (IRC §6038A) mandatory yearly plus Delaware franchise tax $300.
BIR Revenue Regulation 8-2018; freelance registration
Delaware is $290/year more than Wyoming for identical tax outcome; only justify if US enterprise clients demand state-of-Delaware paperwork.
- 01Form 5472 penalty $25,000 per year (IRC §6038A)
- 02BIR RR 8-2018 freelancer registration for PH-source income
- 03TRAIN Law personal income tax 0-35% on distributions received
- 04BSP Circular 984 outbound investment reporting above USD 60,000
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Wyoming for solo remote work. Delaware only if a specific US enterprise or wholesale client mandates state-of-Delaware paperwork. The $290/year saved on Wyoming compounds over years with no operational drawback.
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