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International founder + Delaware C-Corp
Case study · Halftide Ai

From London to a Delaware C-Corp to a $2.1M seed round. In 9 weeks.

Mira Patel and Theo Nakamura, both UK-based AI researchers, knew their potential US enterprise customers would not transact with a UK Ltd. They needed a Delaware C-Corp, US banking, US tax IDs, and a clean cap table before their seed round closed. Five investor conversations were already underway.

CUSTOMER STORY Halftide AI Industry AI infrastructure HQ London (founders), Delaware (entity) Team 2 co-founders, now 7 employees
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Situation

Where they were when they came to us.

Halftide builds inference orchestration software for AI applications. Their target customers were US-based fintechs and large SaaS companies with policies against contracting non-US entities for sensitive workloads. The founders held UK passports, lived in London, and had no US presence. They had verbal interest from a Tier 2 US VC and three angels, totaling about $1.8M in commitments, contingent on a Delaware C-Corp with EIN and a US bank account.

Challenges

What stood in the way.

Challenge
No US SSN

EIN applications without an SSN require paper Form SS-4 submitted by fax to the IRS. The typical timeline is 1-3 weeks, sometimes longer.

Challenge
US business banking from abroad

Most US banks reject foreign-founder applications. Mercury and a few partner banks accept them with formation documents.

Challenge
Cap table cleanliness

Two co-founders splitting equity. Both needed 83(b) elections within 30 days of receiving restricted stock.

Challenge
Form 5472 compliance

Foreign-owned LLCs require Form 5472 + 1120 annually. If they had formed an LLC first and then converted, this would have created complications.

Solution

What we did.

File.Business formed the Delaware C-Corp directly, skipping the LLC stage. Wyoming was discussed but ruled out because investors required Delaware. Paper Form SS-4 was filed the day after incorporation. Mercury opened the business banking account within 11 days of EIN issuance. Founders signed restricted stock purchase agreements and filed 83(b) elections within the 30-day window. Cap table was set up in our cap table tool.

Outcome

The numbers.

Delaware C-Corp formed2 business days from filing
EIN issued9 days (faster than the typical 1-3 weeks for foreign founders)
Mercury account active11 days after EIN
Seed round closed$2.1M, 60 days after C-Corp formation
Equity structureCo-founders 75% combined, option pool 15%, seed investors 10%
ComplianceForm 5472 not required (no longer LLC); 1120 due as standard C-Corp

"Two of us founded a Delaware C-Corp from London. We did not have SSNs. File.Business had our EIN in nine days by fax. The bank account followed a week later. We closed seed two months after incorporation."

Mira Patel · Co-founder, Halftide AI

Plan and add-ons: Growth tier, $49/month, plus $349 in setup add-ons (EIN expedite, 83(b) preparation, cap table setup).

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