​Best state to form an LLC for non-US citizens

I need to help a client set up an LLC here in the US. I’m their business manager here in the States, and I don’t have prior experience with non-US citizen registering an LLC.

My client is currently living in Europe and looking to set up an LLC for a consulting business. I’ve been doing a deep dive into the best states for non-US citizens and honestly, the more I read, the more I get confused.

The business customers/clients are mostly in the US and UK, and we don’t plan on having a physical office or employees in the States. So we’re mainly looking for low annual maintenance fees and ease of opening a bank account (Mercury/Relay) as a non-resident.

Another non-US person I know actually tried to DIY their LLC formation last year in Florida because they liked the vibe of the state. Long story short, she ended up with a massive headache regarding the Registered Agent requirement and some unexpected state filings that she didn’t realize were mandatory. She almost got her non-US citizen LLC entity dissolved because she missed a notice that was sent to a physical address she didn’t have access to. I don’t know why she used that address in the first place.

Wyoming seems to be the “budget-friendly” darling with great privacy. New Mexico keeps popping up for being super cheap, but I don’t hear much about it from actual founders.

Do we have to worry about running into any weird tax issues (Form 5472/1120) that can get harder because of the state we choose?

Thank you for reading this long-ass post.