Delaware C-Corp Incorporation

Simplifying US incorporations for Indian founders

Inkle helps Indian founders set up and maintain US companies the right way.

Delaware C-Corp formation

FEMA/ ODI compliance

EIN filing

Year-round US tax support

Incorporation structures

Choose your incorporation structure

Three paths, each built for a different founder profile and growth plan.

01

US C-Corp only

Single US entity

Compliance
US regulations only
Features
Only possible when all founders are not resident in India.
Best when raising from US/global investors.

02

India parent with US subsidiary

India topco

Compliance
India regulations mainly, some US compliances needed.
Only 2 entities (India parent, US subsidiary).
Features
Works for founder teams who want to stay in India and raise from Indian investors.
Best if bootstrapped, services company, or building mainly for India but need a US entity.

03

US-as-a-parent with India subsidiary

Classic "triangle" structure

Compliance
More complex regulations in both countries and intragroup matters.
At least 3–4 entities, more costly to start and operate.
Features
Best for founders who want to eventually move abroad, or mixed residency teams.
Ideal for raising from global investors and focusing on US/global markets.
What makes it unique

What Indian FEMA-resident 
founders need to know

US incorporation for Indian residents involves additional regulatory layers.

Here's what sets it apart.

FEMA regulations

The Foreign Exchange Management Act governs all cross-border transactions. Indian founders need to understand LRS limits ($250K/year), RBI reporting requirements, and proper form filings to stay compliant when investing in a US entity.

The ODI process

Overseas Direct Investment requires filing Form ODI with your Authorised Dealer bank. This covers initial investment, subsequent investments, and Annual Performance Reporting (APR). Inkle handles the entire filing and bank coordination.

Put-call structure

The put-call option agreement enables the ownership transfer. Indian promoters grant a call option to the US entity and receive a put option — creating a binding path to consolidate ownership under the US parent at fair market value.

Resources

Learn before you incorporate

Foundational guides for every founder setting up a US entity.

Is Inkle Incorporate compliant with Indian FEMA regulations?
Is Inkle Incorporate compliant with Indian FEMA regulations?
Read guide
Do you assist with both US entity and Indian entity formation?
US and India incorporation through Inkle Incorporation
Read guide
I’ve never lived in the US. Does that affect my ability to register a US company?
You can set up a US company as an Indian, FEMA-compliant for Indian founders.
Read guide
Can I operate in the US market as an Indian company, or do I need a US entity?
Operating in the US market as an Indian company.
Read guide
How does a non-US taxpayer make an 83(b) election?
Startup attorneys recommend non-US taxpayers file an 83(b) election for potential tax benefits if they move to the US, with tax advisor consultation advised.‍
Read guide
Typical allocation of shares at formation
Startups usually authorize 10 million shares, allocating most to founders while reserving some for future awards and maintaining flexibility.
Read guide
FAQs

What founders ask before incorporating

Can Indian residents own a US company?
Yes. Indian residents can incorporate and own a Delaware C-Corp. This is permitted under FEMA's ODI framework, subject to Form ODI reporting with your AD bank. No prior RBI approval is needed for most structures.
Do I need FEMA approval to incorporate?
No prior approval is required for most incorporations. However, Form ODI must be filed with your Authorised Dealer bank, and the investment must comply with the LRS limit of USD 250,000/year.
Do I need an ITIN as a non-US founder?
An ITIN is required when you have personal US tax obligations — for example, when receiving a salary or dividends from your US company. Many early-stage founders may not need one immediately.
Can I open a US bank account from India?
Yes. Mercury, Relay, and Brex allow non-US residents to open business accounts remotely after incorporation. Traditional banks typically require in-person visits with US identification.
What's the difference between Stripe Atlas and Clerky?
Stripe Atlas ($500) is an automated self-serve platform — faster and simpler. Clerky ($999) provides more comprehensive attorney-quality legal documentation and is ideal for founders who want a more complete legal package. Inkle handles India-side compliance for both.
What is the 83(b) election and why does it matter?
An IRS election filed within 30 days of receiving vesting shares — it locks in your tax basis at grant-date value (near zero at founding) instead of at each vesting event. Missing this deadline is irrevocable and can result in a large tax bill later.

Ready to simplify your incorporation journey? Try Inkle Incorporate now!

Speak with Inkle