Yes. You do not need a U.S. company to file a U.S. tax return. An individual files in their own name. What you need is a taxpayer identification number: a Social Security number if you are eligible for one, or an ITIN if you are not.
If You Are a U.S. Resident
You file Form 1040 with your SSN. Income from freelance work or a business you run under your own name goes on Schedule C of the same return; no company has to exist.
If You Are a Non-Resident
You file Form 1040-NR when you have U.S. income to report, for example rent from U.S. property, income from a U.S. trade or business, or a refund to claim of tax that was withheld. Without an SSN you file with an ITIN. The first time, you attach Form W-7 to the return and send both to the IRS together, with:
- the completed federal tax return
- Form W-7
- a valid passport, or two other documents from the IRS list, as originals or copies certified by the agency that issued them
The full list is in ITIN application requirements, and our ITIN application service prepares Form W-7 for you.
If You Do Own a U.S. Company
The company has filings of its own, under its EIN, and they are separate from your personal return. A foreign-owned single-member LLC, for example, files Form 5472 every year it has transactions with its owner. See who needs to file a U.S. tax return.
Source: IRS, Taxation of nonresident aliens. Checked October 2026.
