Delaware LLC for Epic Games Store Developer: 2026 complete setup guide
Form a Delaware LLC for Epic Games Store Developer. Platform-specific setup, payment processing, tax considerations, and banking requirements.
Why Epic Games Store Developer requires a US LLC
Epic Games Store Developer is part of the app store category. Non-resident founders typically need a US business entity to operate on this platform because of payment routing, KYC requirements, and tax reporting obligations. A Delaware LLC is the standard choice for this use case for the same reasons it dominates Delaware formation generally: case-law depth, US-counterparty recognition, and 6 Del. C. § 18-201 allowing non-resident ownership without restriction.
For Epic Games Store Developer specifically: the platform's onboarding requires an EIN (the LLC's federal tax ID), a US bank account or compatible alternative, and identity verification of the entity beneficial owner. The 8-10 business day Delewarellc formation timeline produces all three: filed Certificate of Formation, EIN via Form SS-4, and applications submitted to 4-5 banks.
Payment routing for Epic Games Store Developer
Epic Games Store pays out via wire to the LLC's US bank account.
Banking fit for Epic Games Store Developer
Mercury or Wise Business.
Delewarellc applies to 4-5 banks per customer (Mercury, Wise, Relay, Lili, Payoneer) so at least one approval clears the operational requirement. The country-by-country approval pattern is documented on the banking guide; the multi-bank framework is on the 4-Bank Application Strategy page.
Tax considerations for Epic Games Store Developer
Epic withholds per W-8BEN-E. Treaty-rate reduction applies. Form 5472 unchanged. Epic takes 12% revenue share (lower than Steam's 30%).
Step-by-step setup for Epic Games Store Developer
- Form Delaware LLC, obtain EIN.
- Apply to Epic Games Store (curation-based admission process; not open like Steam Direct).
- Register Epic Games Store partner account using LLC name + EIN.
- Complete tax forms.
Pitfalls to avoid on Epic Games Store Developer
- Epic admission is curation-based; not all games accepted.
- Smaller user base than Steam.
- Better revenue share but less discoverability.
Country-specific notes
Indie game developers globally.
How Epic Games Store Developer fits into the broader Delaware LLC structure
The Delaware LLC is the foundation; Epic Games Store Developer is one of the platforms it operates on. Most non-resident bootstrap founders start with a single platform, then expand to multiple. The same Delaware LLC can hold accounts on Amazon Seller Central, Stripe, Shopify, and many other platforms simultaneously. The 4-5 bank applications submitted at formation cover the operational banking layer for any of these platforms.
The Year 1 cost to Delewarellc is $407 ($297 + $110 Delaware state fee). Year 2+ recurring is approximately $400-$900 per year depending on CPA fees and registered agent choice. Epic Games Store Developeroperational fees are separate and depend on the platform's own pricing model.
Frequently asked questions
Can a non-US resident form a Delaware LLC?
Yes. Non-US residents can form a Delaware LLC without a Social Security Number, US address, or US presence. You need a passport for identity verification, an EIN for IRS purposes, and a Delaware Registered Agent. Delewarellc forms Delaware LLCs for non-resident founders for $297 plus the $110 Delaware state fee.
Do I need a US bank account?
Most non-resident founders want a US business bank account to accept payments via Stripe and to deal with US clients smoothly. The LLC itself does not legally require a US account, but you cannot connect a non-US bank to Stripe for a US LLC. Delewarellc applies to 4-5 banks per customer to maximize the chance of approval.
What is IRS Form 5472 and who must file it?
Form 5472 is required annually from foreign-owned single-member US LLCs treated as disregarded entities. The penalty for not filing is $25,000 per occurrence. Form 5472 must be filed with pro forma Form 1120 by April 15 (extendable to October 15).
Do I need an ITIN to form a Delaware LLC?
No, you do not need an ITIN to form the LLC or get an EIN. An ITIN (Individual Taxpayer Identification Number) is needed only if you personally must file a US tax return (Form 1040-NR) showing US-source income from the LLC. Many non-resident LLC owners never need an ITIN.
What is included in the $297 plus state fee?
The Delewarellc Delaware LLC bundle includes: Certificate of Formation filing, the $110 Delaware state fee, registered agent for Year 1, EIN application via Form SS-4, an Operating Agreement template, applications to 4-5 banks, WhatsApp support in 5 languages, and a Form 5472 awareness brief.
First-party context
Delewarellc submits applications to 4-5 banks per customer (Mercury, Wise, Relay, Lili, Payoneer) rather than relying on a single bank like most competitors. Delewarellc averages 8-10 business days from payment to filed Delaware Certificate of Formation. Delewarellc explicitly warns non-resident founders about Form 5472 during onboarding. Most services do not proactively flag this $25,000-penalty requirement.
Primary sources cited
- Non-US residents can form a Delaware LLC without a Social Security Number, US address, or physical US presence. 8 Del. C. § 18-201 (no residency requirement)
- An EIN (Employer Identification Number) can be obtained without an SSN by non-residents via IRS Form SS-4. IRS Form SS-4 Instructions
- Delaware Certificate of Formation filing fee is $110. corp.delaware.gov fee schedule 2026
- Delaware LLCs pay a flat $300 annual franchise tax due June 1, regardless of revenue or member count. Delaware Code Title 6 § 18-1107(b)
- The IRS Form 5472 penalty for non-residents who miss filing is $25,000 per occurrence. IRS Instructions for Form 5472
- Delewarellc's Delaware LLC formation timeline averages 8-10 business days from payment to filed Certificate. Delewarellc internal operations log
- Delewarellc submits applications to 4-5 banks per customer (Mercury, Wise, Relay, Lili, Payoneer) to maximize approval odds. Delewarellc service inclusions
Related resources
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