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Built for · App developers

A US LLC for app developers on the App Store and Google Play

Apple and Google pay developers almost anywhere. Developers form a US company when the payout bank, the processor for web subscriptions, or a publishing partner needs a US company on the other end.

Start a company The honest part

Answers
9
Sources
7 official pages
Time to order
About 4 minutes
Reviewed by
Saais Patel
Last checked
21 October 2026
01 · Why a US company

What it does for app developers.

Both stores accept a US LLC as the developer, list it as the seller, and pay proceeds to its bank account.

Read the full explanation

Both stores accept a US LLC as the developer, list it as the seller, and pay proceeds to its bank account. Developers who add web checkout for subscriptions run into Stripe's country list, and a US company is on it. A US company is also what a publisher, a co-development partner or a buyer expects to sign with.

Putting the developer account in the company's name separates the apps from any one person, so selling the apps later means selling the company.

  1. 01

    Store proceeds in dollars

    Apple and Google pay the company's US account, with the company named as seller.

    March payout+5,210.00 USD
  2. 02

    Subscriptions on Stripe

    Subscriptions sold outside the stores need a processor, and a US company is on Stripe's list.

    ProcessorStripe · US
  3. 03

    A company to sign with

    Publishers, co-developers and buyers expect to sign with a company.

    SellerAster Labs LLC
  4. 04

    The apps belong to the company

    Selling the apps later means selling the company, not moving accounts between people.

    Company · YouSeparate accounts
02 · What stands in the way

Three things in the way, and one way through.

Apple and Google

Company details and a D-U-N-S number

Both stores check the company's legal details, and Apple asks for a D-U-N-S number, which is free and takes up to five business days.

Cleared by the LLC
Payouts

A bank account in the company's name

Payouts go to a bank account in the company's name, and a name that doesn't match is a common reason for a held payout.

Cleared by the LLC
Web subscriptions

A processor that serves the company's country

Subscriptions sold outside the stores need a processor that serves the country the company is in.

Cleared by the LLC
The door

A US LLC, with its EIN and a US bank account.

One set of documents that Apple, Google, the bank and your web processor all accept.

Start a company
03 · Your options

Three ways to publish apps from abroad.

Both stores take developers almost anywhere. What changes is whose name the store shows, where the money lands, and what you can sell outside the store.

Three ways to publish apps from abroad.
You, as an individualYour company at homeA US LLCWhat we set up
Seller name on the storeA cost or a limit: Your own nameWorks in your favour: Your company's nameWorks in your favour: The LLC's legal name
What enrolling asksWorks in your favour: Your IDNeutral: A D-U-N-S number, a website, a domain emailNeutral: A D-U-N-S number, a website, a domain email
Store payoutsNeutral: Your bank at homeNeutral: The company's bank at homeWorks in your favour: A US account in dollars
Web subscriptions on StripeA cost or a limit: Depends on your countryA cost or a limit: Depends on your countryWorks in your favour: Apply as a US business
Selling the apps laterNeutral: Each app transferredWorks in your favour: Sell the companyWorks in your favour: Sell the LLC
Yearly US filingWorks in your favour: NoneWorks in your favour: NoneA cost or a limit: Form 5472, and Wyoming's report
Works in your favourNeutralA cost or a limitApple's $99 a year, and its 15% rate for developers under $1 million in proceeds, are the same in every column.

You, as an individual

A cost or a limit:
Seller name on the store
Your own name
Works in your favour:
What enrolling asks
Your ID
Neutral:
Store payouts
Your bank at home
A cost or a limit:
Web subscriptions on Stripe
Depends on your country
Neutral:
Selling the apps later
Each app transferred
Works in your favour:
Yearly US filing
None

Your company at home

Works in your favour:
Seller name on the store
Your company's name
Neutral:
What enrolling asks
A D-U-N-S number, a website, a domain email
Neutral:
Store payouts
The company's bank at home
A cost or a limit:
Web subscriptions on Stripe
Depends on your country
Works in your favour:
Selling the apps later
Sell the company
Works in your favour:
Yearly US filing
None

A US LLCWhat we set up

Works in your favour:
Seller name on the store
The LLC's legal name
Neutral:
What enrolling asks
A D-U-N-S number, a website, a domain email
Works in your favour:
Store payouts
A US account in dollars
Works in your favour:
Web subscriptions on Stripe
Apply as a US business
Works in your favour:
Selling the apps later
Sell the LLC
A cost or a limit:
Yearly US filing
Form 5472, and Wyoming's report
Works in your favourNeutralA cost or a limitApple's $99 a year, and its 15% rate for developers under $1 million in proceeds, are the same in every column.
04 · Step by step

From company to first app under the LLC, in seven steps.

The EIN and the D-U-N-S number are the waits. Apple and Google check that every detail matches.

  1. Step 1: Form the Wyoming LLC

    We file the articles online. Wyoming approves an online filing the same day it is filed.

    Same dayWe do it
  2. Step 2: Get the EIN

    Without a Social Security Number the IRS issues it by fax, which is the slowest step. The expedited EIN, $199, has us file the day the company exists and chase it.

    The longest waitWe do it
  3. Step 3: Get a D-U-N-S number

    Free from Dun & Bradstreet, with the LLC's legal name and address exactly as the articles show them. Apple says allow up to five business days, then two more for it to see the number.

    About a weekYou, with Dun & Bradstreet
  4. Step 4: Put up a website and a domain email

    Apple wants a public, working site on a domain that belongs to the company, and a work email on that domain. A social profile or a parked page isn't accepted.

    A dayYou
  5. Step 5: Enrol as an organisation

    Apple's Developer Program is $99 a year and takes the LLC's legal name only, never a trade name. Google Play's organisation account asks for the same D-U-N-S number and verified contact details.

    Days, for reviewYou, with Apple and Google
  6. Step 6: Set up banking and the tax interview

    Payouts go to a bank account in the LLC's name. In each store's tax interview, a single-member LLC owned from abroad gives a W-8BEN from you as the owner, and claims your country's treaty rate where there is one.

    An hourYou
  7. Step 7: Apply for the 15% rate, and diary the filings

    Apple's Small Business Program takes 15% instead of the standard rate while proceeds stay under $1 million, but you have to enrol. Form 5472 is due each 15 April, and Wyoming's annual report on the first day of the month the LLC was formed in.

    Every yearOn your calendar
05 · The honest part

What to know before you order.

Which tax form do the stores ask for?

The tax interview

Both stores collect tax forms. A single-member LLC owned by someone abroad is looked through to the owner, so the right form is a W-8, and the store applies a treaty rate where your country has one with the United States.

Read more

How your income is classed is settled in each store's interview.

Does the LLC owe US income tax?

Foreign-source income

An app built and run from outside the United States by a company with no US office or staff has no US trade or business, which is why most foreign-owned developer LLCs owe no US income tax.

Read more

A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 every year, even a year with no income. It reports what moved between you and the company, and missing it carries a $25,000 penalty.

Sources: Apple Developer, D-U-N-S Number; Apple Developer, enrolment; Apple, App Store Small Business Program; Play Console Help, organisation account details; IRS, Instructions for Form W-8BEN; IRS, tax treaty tables; Stripe, pricing.

06 · What it costs

What the first year costs, line by line.

Ours from our price list, Apple's and Stripe's from their own pages. Nothing here is a bundle.

What the first year costs, line by line.
CostAmountWhenWhat it covers
Launch, with Wyoming's fee$351.40First year$249 to us and $102.40 to Wyoming, at cost. The LLC, the EIN and the registered agent. Every plan includes a domain for your first year, and business email on your domain, free for 3 months.
Expedited EINOptional$199OnceGets the D-U-N-S request, and enrolment, started sooner.
D-U-N-S numberFreeOnceFrom Dun & Bradstreet. Paying to expedite it doesn't shorten Apple's wait.
Apple Developer Program$99 a yearYearlyGoogle Play's organisation account has its own one-time fee.
Store commission15%Each saleApple's Small Business Program rate, under $1 million in proceeds a year.
Stripe, for web subscriptionsOptional2.9% + 30¢Each saleA US card, sold on your own site.
From the second year$309Every year$249 for Launch and Wyoming's $60 minimum. Form 5472 is an accountant's fee on top.

Whether an app in the US storefront can link to your own checkout, and at what commission, has been before the courts since 2025. Check Apple's current guidelines before you build on it.

The plan that fits

Launch, usually.

Apple's D-U-N-S check can run while the EIN is on its way.

Launch

Fits app developers

For your first company, when it needs to exist and nothing more yet.

What it covers
  • Your Wyoming LLC, filed, with the state fee at cost
  • The EIN, without a Social Security Number
  • Form 5472 and the annual report on your calendar

What Apple and Google check when they enrol a company.

First year

$351.40

Wyoming fee included · then $309 a year

07 · Questions

Questions from app developers.

If yours is not here, email us at hello@baseacross.com before you order.

No. Apple enrols the legal entity and doesn't accept DBAs or trade names, so the seller name is the LLC's legal name. Your app can be called anything.

Ready when you are

Answer the questions. We do the filing.

It takes about four minutes. You see the whole order, Wyoming fee included, before anything is charged.

Compare the plans

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Launch · $351.40 · Wyoming fee included