Wyoming LLC Annual Report: Due Date, Cost, and What Happens If You Don’t File

Wyoming LLC Annual Report: Due Date, Cost, and What Happens If You Don’t File

By Néstor Castillero|Maera

Your Wyoming LLC annual report is due on the first day of the month in which you formed it and costs at least $60. We explain how to file it on time and what to do if you missed the deadline.

Many people form their company in Wyoming because of the advantages it offers, but when the following year arrives, they get confused about the annual report. They either think it is a tax return or miss the deadline because they do not know how to calculate it. If you have an active LLC in Wyoming, you are required to file your annual report with the Secretary of State every year and pay the annual license tax. The fee starts at a minimum of $60, or $0.0002 for every dollar of assets located and used in Wyoming if that amount is higher. If you are not careful and let 60 days pass after the deadline, the state may administratively dissolve your company. All the information we share with you here comes directly from official Wyoming Secretary of State sources.

The state report is not your tax return

This is the mistake we see most often among entrepreneurs who run their businesses from outside the United States: assuming that the annual report and federal taxes are the same thing. They are two separate filings with agencies that do not communicate with each other:

  • The Wyoming annual report: it is filed with the Secretary of State. It is used to confirm who your registered agent is, verify contact addresses, and pay the state license tax. Its sole purpose is to keep your LLC active and in good standing in Wyoming’s records.
  • Your obligations with the IRS: these are at the federal level. For example, if you have a single-member LLC with a foreign owner, you generally must file Form 5472 together with a pro forma Form 1120 when there were reportable transactions. If you want to review this topic in detail, see our guide to Form 5472 for a foreign-owned LLC.

Filing one does not exempt you from the other. You also should not confuse this with what FinCEN requires; to understand that separate obligation, check whether your structure must file the BOI report in 2026.

When it is due: the first day of your anniversary month

This is where almost everyone makes a mistake when calculating the date mentally. According to the Wyoming Secretary of State, the annual report is due on the first day of the month in which the company was formed, not exactly 12 months after the date it was approved.

Your first report is filed the year after you formed the LLC. Let’s look at these cases:

  • You formed the LLC on January 15, 2026: your first report is due on January 1, 2027.
  • You formed the LLC on March 22, 2026: your first report is due on March 1, 2027.
  • You formed the LLC on October 3, 2026: your first report is due on October 1, 2027.

Pay attention to the March example: the deadline falls almost three weeks before your exact anniversary. Fortunately, the state allows you to file the report up to 120 days before it is due, so our recommendation is always not to wait until the last minute.

How much it costs: the $60 minimum or the asset-based calculation

According to Wyoming’s official fee schedule, the annual license tax has a fixed minimum of $60, or a rate of $0.0002 for every dollar of assets located and used within the state, whichever is higher.

In concrete numbers:

  • If your assets located and used in Wyoming are $300,000 or less, you pay the minimum fee of $60.
  • If those assets within Wyoming total $1,210,000, you pay $242 ($1,210,000 × 0.0002).

What counts as assets located and used in Wyoming

The law refers to physical property, inventory, real estate, or machinery that the company physically owns and uses within Wyoming’s borders. Do not enter your global sales, your digital business revenue, or the money in your corporate bank account in that field. Most founders who operate online from abroad do not have physical assets in Wyoming and pay the $60 minimum, but each case must be reviewed carefully. If your operations have grown and you have a physical presence elsewhere, it is also worth evaluating when a Wyoming LLC must register in another state.

Keep in mind that when you pay online, the platform charges a small processing fee. In addition, if your fee exceeds $500 because of your asset volume, the Secretary of State will not allow you to complete the filing online, and you will have to use the alternative method specified by the state.

Step by step: how to file through the official portal

You can complete the entire filing online from your computer anywhere in the world through the Wyoming Secretary of State’s online services. We suggest following these steps in order:

  1. Find your company: go to the annual reports section and enter your LLC’s Filing ID (the number assigned when it was registered), or search for it using its exact legal name.
  2. Confirm the information on file: review the name, mailing address, email address, and your registered agent’s information. If you need a refresher on how to separate your business address from the one your representative uses, see our guide to a virtual address for an LLC.
  3. Enter your assets in Wyoming: report the value of the assets located and used in the state so the system can calculate the exact amount due.
  4. Pay the fee: pay the $60 (or the applicable amount) plus the processor’s fee using a card.
  5. Download your receipt: immediately save the filing confirmation as a PDF. That file is your official record.

The official What's Next document that Wyoming provides when the entity is formed summarizes these ongoing obligations very well. And if you changed your office or mailing address between reports, we recommend keeping the filings separate and reviewing how to change an LLC’s address with Form 8822-B to keep both the state and the IRS aligned.

What you should review before filing

Before clicking the payment button, make sure you have these points clear:

  • Your LLC’s legal name as it appears in public records.
  • Your current principal and mailing addresses.
  • Your current email address, since that is where the state sends alerts.
  • An active registered agent with a physical address in Wyoming. If you have questions about this mandatory role, review what an LLC registered agent does.
  • The supporting calculation for the assets you actually maintain within Wyoming.
  • A separate reminder for your federal forms with the IRS.

The Secretary of State generally sends courtesy notices 60, 30, and 10 days before the deadline to the email address on file. They are very helpful, but if the email went to spam or you provided an old address, the state does not accept excuses: the deadline keeps running.

What happens if you do not file the annual report

If you miss the deadline, your company becomes delinquent on the second day of the following month, according to the Wyoming Secretary of State rules. From that point, you have 60 days to become current. If you do not, the state begins the company’s administrative dissolution as provided in the Wyoming LLC law.

This immediately creates real problems:

  • You lose good standing: your company is no longer current, and you will not be able to request a certificate of good standing or validate its formal existence.
  • Risks with banks and payment processors: platforms such as Stripe or Mercury periodically review state records; if they see that your company has been dissolved, they may freeze accounts or ask you for urgent explanations.
  • Loss of the legal shield: neglecting your registration status jeopardizes asset protection in a Wyoming LLC, exposing you personally.

If you no longer want to continue with your business, do not let the entity die through neglect; the right approach is to follow the process for how to close an LLC properly so you can wind everything down properly with Wyoming and the IRS.

What to do if the state has already dissolved your LLC

If your company was administratively dissolved for failing to file reports within the last two years, the Secretary of State allows you to apply for reinstatement online, provided there are no other serious violations. To reactivate it, you will have to file all past-due reports and pay all outstanding fees and penalties. The filing is subject to state approval.

What we never recommend is rushing to form a new LLC because you think that will erase the problem. A new company is a different legal entity: it does not transfer your contracts, bank accounts, or business reputation, and the previous company’s outstanding obligations continue to exist.

Our recommended routine to avoid surprises

To keep things simple, organize yourself this way:

  • 120 days before: the filing period opens on the Wyoming portal. Log in, verify that your registered agent and information are still correct, and file right away.
  • 30 days before: if you have been putting it off, file the report without fail to avoid a last-minute rush.
  • On the filing date: download the receipt and save it in your company’s corporate folder.

If you prefer to delegate this and have peace of mind knowing that your company remains active and in good standing without having to watch the calendar, we take care of everything through our plans. And if you need support with other matters involving your structure, you can also review our services.

Legal notice: Maera is an administrative and corporate support service; we are not a law firm or an accounting firm. This article is informational and practical, so it does not constitute individualized legal or tax advice. If you have a complex situation, consult a licensed professional.

FAQ

When is the first annual report for a Wyoming LLC due?

It is due the year after you formed it, specifically on the first day of the month in which your LLC was approved by the Wyoming Secretary of State. Do not count exactly 12 months: if your company was formed on January 15, 2026, the report is due on January 1, 2027; if it was formed on March 22, 2026, it is due on March 1, 2027. You can file it up to 120 days in advance.

Do all Wyoming LLCs pay only $60?

Not necessarily. The official fee schedule states that you pay a minimum of $60 or $0.0002 for every dollar of assets located and used within Wyoming, whichever is higher. If you have $300,000 or less in local assets, you pay $60, but if you have $1,210,000 in the state, you would pay $242. This counts only physical property in Wyoming, not your global income or bank balance. A payment processing fee is added to online payments, and if the fee exceeds $500, you cannot file online.

Does an LLC with no income have to file the annual report?

Yes, without exception. The annual report keeps your LLC’s legal existence active in Wyoming according to the Wyoming Secretary of State, regardless of whether you had clients or sales or whether the company was inactive. The base fee of $60 still applies. If you decide not to use the LLC anymore, the right approach is to close it formally; if you simply stop paying, the state will begin administrative dissolution after 60 days of delinquency.

Does the Wyoming annual report replace Form 5472?

No, they are two completely separate filings. The annual report is submitted to the state of Wyoming to keep your registration current. Meanwhile, Form 5472 is a federal information reporting obligation filed with the IRS by many single-member foreign-owned LLCs together with a pro forma Form 1120 when there were reportable transactions. Filing one does not cover the other, so you must track both separately.

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