Building an app for the App Store or Google Play often means the platforms want to deal with a real business, not just a person. A US LLC gives you that structure, a US bank account for payouts, and a clean paper trail for the one IRS filing that foreign owners cannot skip.
Why app developers use a US LLC
Apple and Google both let individuals publish apps. But once you want to publish under a company name, use a team of contractors, or look credible to enterprise clients, an LLC is the standard move. It also separates your personal finances from app revenue, which makes taxes and bookkeeping much easier once you have real payouts coming in.
A US LLC also opens the door to US business banking. Once you have an EIN, you can apply for an account with providers like Mercury, Wise Business, or Relay. Approval is always the bank's decision, but having a US LLC with an EIN is the starting point for that conversation.
Setting up your developer accounts
Apple's organization-level developer enrollment asks for a D-U-N-S number tied to your legal business name and address. This is separate from anything PowerLaunch files for you, and it is worth requesting early because it can take longer to arrive than your LLC formation does. Start that request as soon as your LLC is formed and your registered address is in hand.
Google Play's organization verification does not require a D-U-N-S number, but it does check your business name, address, and sometimes a phone or domain match. In both cases, the details on your enrollment should match what is on your formation documents exactly. Small mismatches, like a missing suite number, are the most common reason for delays. Check each store's current enrollment page before you submit, since requirements do shift over time.
Getting paid: payouts and banking
Once your app is generating revenue, Apple and Google pay out to a bank account. For a US LLC, that usually means a US business bank account. Here is the general order of operations:
| Step | What happens |
|---|---|
| 1 | LLC formed, registered agent and address in place |
| 2 | EIN issued by the IRS |
| 3 | Bank introduction to Mercury, Wise Business, or Relay |
| 4 | Developer account enrollment completed with matching business details |
| 5 | Bank account linked as the payout destination in App Store Connect or Google Play Console |
EIN timing matters here. If you are a non-resident owner without an SSN, expect 2 to 4 weeks for standard processing, or a matter of days if you add expedited EIN processing. Since your bank account and your payout setup both depend on the EIN, this is usually the step worth speeding up first.
Sales tax and VAT: who actually handles it
This is one of the most common questions from app developers, and the good news is straightforward. On both the App Store and Google Play, the platform generally acts as the seller of record for consumer purchases in most storefronts. That means Apple or Google is the one collecting and remitting sales tax or VAT on those transactions, not you.
This does not remove all of your tax responsibility. It applies to consumer purchases through the store, not to every kind of revenue your business might have, such as direct enterprise contracts, ad revenue paid outside the store, or affiliate income. And store policies can change, so check the current terms in App Store Connect or Google Play Console rather than assuming last year's setup still applies.
The IRS filing you cannot skip: Form 5472
If your LLC is single-member and owned by a non-US person, the IRS treats it as a reporting corporation for this purpose, and you have an annual obligation even if the LLC had no US trade or business income. You need to file Form 5472 along with a pro forma Form 1120, due by April 15.
This filing is not about your app's operating income. It is about reportable transactions between the LLC and its foreign owner. Common examples for app developers include:
- Capital you contribute to the LLC to cover formation costs or working capital
- Distributions the LLC pays out to you personally
- Loans between you and the LLC in either direction
Missing this filing carries real penalty exposure, so it is worth building into your yearly routine rather than treating it as an afterthought. On the BOI reporting front, US-formed companies are currently exempt under the 2026 interim FinCEN rule, so this is one less filing to track for now, though it is worth checking the state's site or FinCEN's guidance if that changes.
Picking the right plan
Most solo app developers start with Launch and move up once payouts and bookkeeping get more complex.
| Plan | Best for | What is included |
|---|---|---|
| Launch, $295/yr | Getting the LLC formed before enrolling in developer accounts | Formation, EIN, operating agreement, registered agent, virtual address, AI assistant |
| Run, $1,995/yr | Developers with live payouts who need real bookkeeping and tax filings | Everything in Launch plus annual report filing, tax professional consultation, IRS filings including Form 5472, transaction tracking, Stripe invoicing, financial reports |
| Scale, $2,995/yr or $329/mo | Developers with growing revenue who want a dedicated bookkeeper | Everything in Run plus expedited EIN, free dissolution, live call scheduling, dedicated bookkeeper |
State filing fees are always billed at cost on top of these plans, and expedited EIN is available as an add-on for $295 on Launch and Run if you need your bank and developer account setup moving faster.
What to do next
If you are ready to get your LLC formed and start the developer account process, go to powerlaunch.solutions/signup and choose the plan that matches how much bookkeeping and tax support you want this year. If you want to talk through your specific situation first, including which state to form in or how the Form 5472 filing will work for your app revenue, book a free 20-minute consultation at powerlaunch.solutions/book. You can also reach the team any time at contact@powerlaunch.solutions.
