Wyoming LLC Annual Report - Due Date, $60 License Tax, Late Filing and Reinstatement

A Wyoming LLC files one document a year with the state: the annual report. It is due on the first day of the month in which the LLC was formed, and it comes with a license tax of $60 or $0.0002 per dollar of assets located and employed in Wyoming, whichever is greater. For an LLC run from abroad with no assets in Wyoming, that is $60.

Miss it, and the state sends a notice. Sixty days after that notice, the LLC loses its standing and its articles of organization. It can be revived within two years.

In short:

• Due date: the first day of the LLC's anniversary month, every year. An LLC formed on March 10, 2026 files its first report by March 1, 2027.
• Amount: $60, or two-tenths of a mill ($0.0002) per dollar of capital, property and assets located and employed in Wyoming, whichever is greater. $60 covers Wyoming assets up to $300,000.
• How: online on the Secretary of State's site (card fee 2.4%, minimum $1), or by mail with no extra fee.
• Late: after the state's notice, the LLC has 60 days to comply. After that it is "defunct" and forfeits its articles of organization.
• Fix: within two years, it can be reinstated by paying the delinquent fees. The Secretary of State's fee schedule lists a $100 reinstatement fee.
• The annual report is a state filing. It does not replace Form 5472, which goes to the IRS.

What the annual report is

Section 17-29-209 of the Wyoming statutes requires every Wyoming LLC to file each year "a certification, under the penalty of perjury, … setting forth its capital, property and assets located and employed in the state of Wyoming", with the address of its principal office.

It is short. You confirm the LLC's details (name, principal office address, registered agent), state the value of the assets the LLC has in Wyoming, sign, and pay.

How much you pay

The statute sets the license fee at "sixty dollars ($60.00) or two-tenths of one mill on the dollar ($.0002), whichever is greater", based on the capital, property and assets reported for Wyoming.

Only assets located and employed in Wyoming count. Money in a US bank account, inventory in an Amazon warehouse in another state, or software you sell online are not Wyoming assets just because the LLC was formed there. The financial figures must be current as of the end of the LLC's last fiscal year.

The registered agent's yearly fee is separate and paid to the agent, not to the state.

When it is due

The statute says "on or before the first day of the month of organization of every year". The Secretary of State puts it the same way: annual reports "are due on the first day of the anniversary month of formation".

• Formed on March 10, 2026: first report due March 1, 2027, then every March 1.
• Formed on November 28, 2025: first report was due November 1, 2026, next one November 1, 2027.

The first report is due in the year after formation, not in the year the LLC was created.

How to file it from abroad

1. Go to the Wyoming Secretary of State's business portal (wyobiz.wyo.gov) and search for your LLC by name or filing ID.
2. Confirm or update the principal office address and the registered agent.
3. Enter the value of the assets located and employed in Wyoming ($0 if there are none).
4. Sign and pay. Online, the state adds a card processing fee of 2.4% (minimum $1). If the fee due is above $500, online filing is not allowed and you file by mail.
5. Save the filed report and the receipt.

Many registered agents offer to file the report for you. If yours does, check that it actually did: you remain responsible for it.

What happens if you miss it

Section 17-29-705(b) of the Wyoming statutes sets out the steps:

1. Notice. The Secretary of State sends a notice to the LLC's last known mailing address, by first-class mail or electronically.
2. 60 days. "Unless compliance is made within sixty (60) days of the date of notice", the LLC "shall be deemed defunct and to have forfeited its articles of organization".
3. Two-year window. A defunct LLC "may at any time within two (2) years after the forfeiture … be revived and reinstated by paying the amount of the delinquent fees". The reinstatement takes effect as of the date it was deemed defunct, "as if it had never been deemed defunct". After two years, reinstatement is no longer available under this section: the name is no longer reserved, and continuing the business means forming a new LLC (with a new EIN).

The Secretary of State's fee schedule (revised June 2026) lists a $100 fee for "Reinstatement for Tax", on top of the overdue annual reports.

A different rule applies if the LLC loses its registered agent: the statute adds a $250 penalty to the reinstatement, and the fee schedule lists $350 for "Reinstatement for No Registered Agent".

What a lapse costs you in practice: a defunct LLC is not in good standing. Banks, Stripe and marketplaces can freeze or close accounts when they see it, and you cannot get a certificate of good standing until it is fixed. Our Good Standing / Reinstatement Rescue bundle handles that case.

The annual report does not cover your IRS filings

Paying Wyoming $60 keeps the LLC alive in Wyoming. It does not tell the IRS anything. A single-member LLC owned by a foreign person still files Form 5472 with a pro forma Form 1120 for every year it has a reportable transaction with its owner, by April 15 (or October 15 with Form 7004). See our Form 5472 deadline guide.

Checklist

• Note your formation month: the report is due on the 1st of that month every year.
• Count only assets located and employed in Wyoming. None? You pay $60.
• File online (card fee 2.4%) or by mail, and keep the receipt.
• Keep the records used to compute the fee for 3 years (section 17-29-209(e)).
• Keep your registered agent paid: losing it triggers a separate, more expensive reinstatement.
• File your Form 5472 with the IRS separately.

Official resources

• Wyoming Secretary of State, Annual Reports
• Wyoming Secretary of State, Business Division fee schedule (PDF)
• Wyoming Statutes, Title 17 (sections 17-29-209, 17-29-210 and 17-29-705)

Frequently asked questions

My LLC has no office or employees in Wyoming. Do I still file?

Yes. Every Wyoming LLC files the annual report, whatever its activity. With no assets located and employed in Wyoming, you report $0 and pay the $60 minimum.

Is the Wyoming annual report due on January 1?

No, unless the LLC was formed in January. It is due on the first day of the month in which the LLC was formed.

Does my bank balance count as a Wyoming asset?

The statute counts capital, property and assets "located and employed in the state of Wyoming". Funds held in an online US bank and used for a business run from abroad are generally not employed in Wyoming. If the LLC has a real presence in Wyoming (office, equipment, inventory there), its value counts.

Can I file the report late without consequences?

Not reliably. Once the state sends its notice, you have 60 days. After that the LLC is defunct and must be reinstated, with a $100 reinstatement fee in addition to the overdue fees, within two years.

Does the annual report replace my Form 5472?

No. The annual report goes to the State of Wyoming. Form 5472 and the pro forma Form 1120 go to the IRS. Both are needed.