For non-US owners of a Wyoming LLC
Foreign-Owned Wyoming LLC: State Report, Tax and IRS Filing
A Wyoming LLC owned from abroad has a state duty and a federal one. Miss the state one and the LLC can lose its good standing; miss the federal one and the IRS penalty is US$25,000. This page sets out both.
Quick answer
What does a foreign-owned Wyoming LLC have to file each year?
With Wyoming: Annual Report with License Tax. Fee: US$60. Due: On or before the first day of the anniversary month of formation each year. With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- Wyoming yearly report
- Annual Report with License Tax
- Wyoming fee
- US$60
- Wyoming due date
- On or before the first day of the anniversary month of formation each year.
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
Wyoming filings for a foreign-owned LLC
These are the state-level duties of a Wyoming LLC, as published by Wyoming (Wyoming official source, tax source). State figures checked October 28, 2026.
| Item | Wyoming |
|---|---|
| Yearly report | Annual Report with License Tax |
| Fee | US$60. License tax is $60 or two-tenths of one mill on the dollar ($.0002) of the LLC's capital, property and assets located and employed in Wyoming, whichever is greater (W.S. 17-29-209; SOS fee schedule effective July 1, 2026). Assets of $300,000 or less pay $60; for example $1,210,000 of Wyoming assets x .0002 = $242. Reports may be filed up to 120 days early. |
| Due | On or before the first day of the anniversary month of formation each year. |
| State tax | None beyond the annual report license tax. The license tax is based on Wyoming assets, not income, and applies to every LLC including a single-member disregarded LLC. |
| If it is late | Delinquent on the second day of the month after the due date. Administratively dissolved if the report is not filed within 60 days after the due date. Reinstatement for tax is $100 and is available only within two years of dissolution. |
Easy to miss: The 60-day window before administrative dissolution is short, and reinstatement is not allowed after two years.
Keeping a Wyoming LLC in good standing
State. Annual Report with License Tax: On or before the first day of the anniversary month of formation each year.
IRS. Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it)
Once. BE-13 within 45 days of formation, if it applies
The IRS does not care which state you chose
Paying the Wyoming fee keeps the LLC alive at the state. It does nothing for the IRS, where a foreign-owned single-member LLC has its own yearly filing: Form 5472 attached to a pro forma Form 1120, due for any year with money or property moving between you and the LLC. The penalty for missing it is US$25,000 (IRS).
After formation there is usually a BE-13 within 45 days (BEA rule). A US income tax return (Form 1040-NR for an individual owner) is only needed if the LLC has income effectively connected with a US trade or business (IRS).
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Wyoming LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the Wyoming date; the state report itself is filed with Wyoming.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Where these rules come from
Wyoming
- State rules: Wyoming official page, Wyoming tax page.
- Provisions named on those pages or in the statutes they rely on: W.S. 17-29-209.
Federal
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
Common questions
Is there a yearly Wyoming filing for my LLC?
Annual Report with License Tax. Fee: US$60. Due: On or before the first day of the anniversary month of formation each year.
Does a Wyoming LLC owned by a non-US person pay Wyoming tax?
None beyond the annual report license tax. The license tax is based on Wyoming assets, not income, and applies to every LLC including a single-member disregarded LLC.
What happens if the Wyoming filing is late?
Delinquent on the second day of the month after the due date. Administratively dissolved if the report is not filed within 60 days after the due date. Reinstatement for tax is $100 and is available only within two years of dissolution.
Does a foreign-owned Wyoming LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- Wyoming: official source
- Wyoming: tax source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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