Incorporate as an US alien
Every person, including non-US residents, can incorporate a company according to American laws. It is mandatory to understand that you are not registering in the country itself but in one of the 50 states and according to the desired state legislation.
Further on we shall explain incorporating in Delaware as a non-US resident.
Any foreign person can form a corporation. The corporation is formed by an incorporator initially, often a lawyer or a legal advice company, who will resign in favor of the shareholders (owners) of the corporation after the company is registered with the Secretary of State (Division of Corporations). The shareholders can be individuals or other corporations, including overseas corporations. The corporate name must be unique and must include the word "corporation," "incorporation," "company" etc. or their abbreviations.
At least one director must be present in the incorporation papers. A single person can hold the directory offices without disclosure in the Certificate of Incorporation; they are allowed to amend the bylaws of the corporation.
If you are planning to incorporate an S Corporation, please not that first you have to be a resident of the US. Delaware permits S corporations, which, with the federal tax laws of 1986, can be very advantageous.
For Limited Liability Companies, a single can be the owner and managing member; the authority and responsibilities of each officer is described in the corporate bylaws and may be further defined by an employment contract or job description.
The President has the overall executive responsibility for the management of the company and is directly responsible for carrying out the orders of the board of directors (which also elect the president).
The Treasurer is the chief financial officer of the corporation and is responsible for controlling and recording its finances and maintaining corporate bank accounts. Actual fiscal policy of the corporation may rest with the board of directors and be largely controlled by its president on a daily basis.
Delaware doesn't operate many taxes as most of other states of overseas countries. Especially if you live in the European Union you will note that Delaware has no personal property tax. There are no State real property taxes, and the local real property taxes are very low. Delaware has no ad-valorem (VATs). Delaware has no taxes on business transactions, which are essentially VAT that exempt retailers and also Delaware has no use tax, inventory or unitary tax.
Please note, that person or persons need not be residents of the State of Delaware or the United States and can run business from outside of Delaware. Very important, it is required that the corporation always identify an office in the U.S. and a registered agent who must be a resident of that State. Incorporators offer registered agent services at affordable prices once you incorporate through their services.
While most states require that there be at least one director and two officers in for-profit corporation, Delaware laws do not have this restriction. All offices can be hold by a single person whom also can be the sole shareholder. However, a corporation may not be a director of another corporation.
Beside that you don't need to be a US resident, you may also operate anonymously as the owner of your Delaware corporation if you wish, never revealing your identity to the State of Delaware.
Quarterly or annual meetings may be held anywhere at the option of your Delaware corporation's directors, also they can act by unanimous consent. The bylaws of your Delaware Corporation may be formulated or altered anytime by its directors. Your Delaware Corporation will have perpetual existence unless otherwise specified in your Delaware Certificate of Incorporation.
An Employer Identification Number (EIN) will be required for most of the operations you may plan to develop. It is also known as a federal tax identification number, and is used to identify a business entity. Generally, businesses need an EIN. Taxpayer Identification Number and Employer Identification Number are defined as a nine-digit number that the IRS assigns to entities (somehow similar to residents SSN).
The IRS uses the number to identify taxpayers who are required to file various business tax returns. TIN/EIN are used by employers, sole proprietors, corporations, partnerships, non-profit associations, trusts, estates of decedents, government agencies, certain individuals, and other business entities.
If you plan to hire employees, you are required to obtain an EIN from the IRS. After the taxpayer completes an application form online, the system issues an employer identification number (EIN) that may be used immediately. Businesses do not need to pre-register before requesting an EIN. An accountant or tax preparer may use the Web site (at www.irs.gov) to request EIN on behalf of clients. The online application process is not available to some EIN requestors, including federal, state or local government agencies, Indian tribal governments, real estate mortgage investment conduits, and taxpayers with addresses outside the 50 states; therefore you must consult your incorporator or a legal advice provider before acting.
If you plan to move in the US with a H1B visa you should obtain the following: a valid Delaware Limited Liabilty Company (LLC), an EIN, a Certificate of Incorporation/Formation with Apostille and a US Office Address with Mail Forwarding.
One year after you have formed a the Limited Liability Company (alsong with EIN and the Apostille Certificate) and opened a US bank account, you will write a letter from its US office address petitioning the US Citizenship & Immigration Service to be the sponsoring employer of the individual seeking the US H1B Visa. (Read more: http://uscis.gov/graphics/howdoi/h1b.htm)