Wyoming LLC Annual Report: Due Date, Fee and How to File From Abroad
When a Wyoming LLC's annual report is due, what the license tax costs when the company holds no assets in Wyoming, how to file it online from outside the US, and what happens if the report is late.
A Wyoming LLC files an annual report with the Wyoming Secretary of State every year and pays a small license tax with it. Here is the short answer, from the Secretary of State's business FAQ, its Annual Report page and its fee schedule effective 1 July 2026, all checked on 29 October 2026:
- Due date: the first day of your LLC's anniversary month, every year. An LLC formed on 15 May has its report due on 1 May.
- Filing early: allowed up to 120 days before the due date.
- Cost: a license tax of $60, or $0.0002 per dollar of assets located and employed in Wyoming, whichever is greater. With $300,000 or less of such assets, the tax is $60. Filing online adds a card processing fee.
- How to file: online through the Secretary of State's Annual Report Wizard, paying by Visa or Mastercard credit or debit card.
- Reminders: courtesy emails 60, 30 and 10 days before the due date, sent to the email address on file.
- If you are late: the LLC becomes delinquent on the second day of the month following the due date, and it is administratively dissolved if the report is not filed within 60 days after the due date.
- The way back: an LLC dissolved for not filing can be reinstated within two years, with a $100 reinstatement fee plus each overdue report and its license tax. Wyoming does not allow reinstatement after two years.
This guide is written for an owner outside the United States, for example a freelancer or a small online business in Egypt, whose Wyoming LLC has no office, staff or property in Wyoming. It covers how to find your date, what to enter for assets, how to file, who can file for you, what the report does not cover, and what to do if the date has already passed.
When is your annual report due?
Wyoming ties the due date to the month the LLC was formed. The Secretary of State's FAQ sets the rule: the report is due on the first day of the anniversary month of formation, each year. Its own example is a business registered on 15 January, whose report is due on 1 January every year.
Notice that the due date falls before the anniversary itself. The first report is due in the anniversary month of the year after formation, so it arrives a little less than a year after the LLC was formed.
A worked example for an LLC formed on 15 May 2026:
| Date | What happens |
|---|---|
| 15 May 2026 | LLC formed; the anniversary month is May |
| Early January 2027 | The 120-day early-filing window opens |
| 1 May 2027 | First annual report due |
| 30 June 2027 | The 60-day window after the due date ends |
| 1 May 2028, 2029… | Every later report is due on 1 May |
Find your due date and Filing ID
You need two things from the state's records: the due date and the Secretary of State Filing ID, the number the Annual Report Wizard asks for. Both come from the entity search on the Secretary of State's business site. The Annual Report page says that searching the entity database, most easily by name, is how to find when your report is due, and to use the same search if you do not have your Filing ID.
The courtesy reminders come from [email protected] and go to the email address the state has on file. If a formation provider handled your filing, ask whose address that is. Treat the reminders as a courtesy and put the date in your own calendar, because the due date applies whether or not an email reaches you.
How much does the annual report cost?
The fee for an LLC is a license tax based on assets located and employed in Wyoming: $60 or two-tenths of one mill on the dollar ($0.0002), whichever is greater (Wyoming Secretary of State). The fee schedule effective 1 July 2026 repeats the same formula for LLCs.
| Assets located and employed in Wyoming | License tax |
|---|---|
| $300,000 or less | $60 |
| $1,210,000 (the Secretary of State's example) | $242 |
| More than $2,500,000 | Over $500, so no online filing |
Two extras sit on top of the tax:
- Card processing fee. The FAQ says the payment processor charges a convenience fee when you file online. The Annual Report page lists it as 2.4% of the filing fee with a $1 minimum (checked 29 October 2026), about $1.44 on a $60 report.
- A ceiling for online filing. If the annual report fee is greater than $500, e-filing is not permitted.
The Annual Report page also offers a print-and-mail route that avoids the card fee. From outside the US, allow plenty of time for international post and check how the Secretary of State accepts payment by mail before you rely on it.
What "assets located and employed in Wyoming" means for a company run from abroad
The Secretary of State's FAQ uses this phrase without a fuller definition, and this guide does not invent one. What you can check is the arithmetic:
- The tax only rises above $60 once the Wyoming figure passes $300,000.
- The Wyoming figure cannot be larger than everything the LLC owns. So if the LLC's total assets, wherever they are, come to $300,000 or less, the tax is $60 whichever way the assets are counted.
For a typical small LLC run from abroad, with no office, inventory, equipment or property in Wyoming, the figure is far below $300,000 and the tax is the $60 minimum.
Two cautions. First, the asset figure is a statement you make to the state on the LLC's behalf, so answer it honestly from the company's records; do not pick a number to reach the minimum. Second, if the LLC's total assets are above $300,000, or it does hold property or inventory in Wyoming, and you are unsure what counts, ask a qualified professional before you file.
How to file the report online
What you need
The Annual Report page lists what to have ready:
- the LLC's Secretary of State Filing ID;
- for some entities, current financial information needed to compute the license tax (for an LLC, the asset figure discussed above); and
- a Visa or Mastercard credit card or authorized debit card.
The page says registered entities whose status is "Active" can use the wizard to file an original annual report, and to use the search to check whether yours can e-file. If you pay with a card issued outside the US, make sure it is enabled for international online payments before you start.
The steps
The screens change from time to time, so here is the sequence rather than the exact labels:
- Open the wizard yourself. Go to the Secretary of State's Annual Report page on wyobiz.wyo.gov rather than following a payment link in an email.
- Find your LLC. Search for the entity or enter its Filing ID, and make sure the name and Filing ID are your company's.
- Check the details. The page says the information should be current as of the date the report is submitted. If something is out of date, ask the Business Division ([email protected]) how to correct it.
- Enter the asset figure. Give the value of assets located and employed in Wyoming, as discussed above. The license tax follows from that figure.
- Pay. Check the total, including the processing fee, before you pay by card.
- Keep the proof. Save the confirmation and receipt with the company's records, then look at the entity record afterwards to confirm the report shows as filed.
Who can file it?
The report is filed for the LLC, not by a named person. The Annual Report page describes the information as submitted "on behalf of the company", so the owner can file it, and so can someone acting for the LLC, such as its registered agent or a formation provider.
Delegating the task does not move the obligation. If whoever agreed to file misses the date, it is the LLC that becomes delinquent and, after 60 days, dissolved. If someone files for you, get these answers in writing:
- who files, and by what date;
- whether the license tax and card fee are included or passed on to you;
- which email address the state's reminders go to; and
- how you will receive the filed report and the receipt.
A formation package only covers the annual report when it says so explicitly. The pricing page shows Foundlie's registered agent renewal and the annual government fee for each state, so you can see the year-two cost before you order.
What the annual report is not
The Wyoming annual report is a state filing. It does not replace any of the other yearly obligations, and each one has its own authority, deadline and consequence.
| Obligation | Who decides | When | Covered by the Wyoming report? |
|---|---|---|---|
| Annual report and license tax | Wyoming Secretary of State | First day of the anniversary month | Yes |
| Registered agent renewal | Your contract with the agent; Wyoming requires an agent | Set by the contract | No |
| Form 5472 with pro forma Form 1120 | IRS | 15 April for a calendar year | No |
| BOI report | FinCEN | US-formed LLCs are exempt | No |
It is not a tax return. A single-member US LLC wholly owned by one foreign person is a disregarded entity for income tax, but the IRS treats it as a corporation for one reporting rule. It generally files a pro forma Form 1120 with Form 5472 attached by the Form 1120 due date, which is 15 April for a calendar year (IRS). This filing cannot be made electronically; it goes by fax or mail, and the penalty for not filing it when due is $25,000. The Wyoming report does not satisfy the IRS filing, and the IRS filing does not satisfy Wyoming. Form 5472 for a foreign-owned US LLC explains who files, which transactions count and how to extend.
It is not a BOI report. FinCEN's beneficial ownership page states that US companies are exempt and no longer required to file BOI reports. A final rule published on 14 August 2026 adopted the March 2025 change that removed domestic companies from the definition of a reporting company. A Wyoming LLC is a domestic company whoever owns it, so it files no BOI report. FinCEN also says there is no fee to file BOI directly with it and that it does not send correspondence asking for payment to file, so treat any "BOI filing" invoice that arrives around your annual report date with suspicion. BOI reporting in 2026 covers the remaining edge cases.
It is not the registered agent renewal. A Wyoming LLC must keep a registered agent in Wyoming, and that service renews under your contract with the agent, separately from the report. Losing the agent is its own route to dissolution: the fee schedule lists a $350 "Reinstatement for No Registered Agent" for LLCs, against $100 to reinstate after a missed report. Renewing the agent and filing the report are two tasks, and both need doing. Registered agent vs virtual business address explains what the agent does and which address goes where.
For every yearly obligation in one place, with dates, see the annual compliance calendar for a foreign-owned US LLC.
If you missed the due date
The Secretary of State's FAQ says the LLC "will be deemed delinquent on the second day of the month following its due date", and that it will be administratively dissolved if the report is not filed within 60 days following the due date. The rest of the timeline comes from the FAQ's reinstatement answer and the fee schedule.
| Stage | When | What it means |
|---|---|---|
| Due date | First day of the anniversary month | File by this date |
| Delinquent | Second day of the month following the due date | The report is overdue; file it now |
| Administratively dissolved | Report not filed within 60 days after the due date | The state dissolves the LLC |
| Reinstatement window | Up to two years in administratively dissolved standing | Reinstate: $100 fee plus each overdue report and its license tax |
| After two years | More than two years in administratively dissolved standing | Wyoming statutes do not allow reinstatement |
What to do depends on where you are:
- Within the 60 days. File the overdue report straight away. Search the entity first to see its status and whether it can still use the wizard. For the example LLC due on 1 May 2027, the 60-day window ends on 30 June 2027.
- After dissolution, within two years. Reinstate. The FAQ says an entity dissolved for failing to file annual reports within the past two years, with no other delinquencies, can file a reinstatement online or generate forms to mail in; an entity with several delinquencies is given the right form for mail-in processing. The fee schedule lists $100 for "Reinstatement for Tax", and each overdue report is filed, with its license tax, as part of reinstating. Confirm the full amount with the Secretary of State before you pay.
- If the registered agent also lapsed. That is a separate ground, with its own $350 reinstatement fee, so check the agent's status as well.
- After two years. The LLC cannot be reinstated. Get professional advice on what that means for contracts, accounts and filings tied to the company.
A dissolved LLC can also cause problems outside the state's records. Banks and payment providers may check a company's status or ask for a current certificate of good standing, and what they do when a company is not in good standing is their own decision. Filing on time keeps that question from arising.
Getting a certificate of good standing
When you need proof that the LLC is current, the Secretary of State issues an electronic certificate of good standing free of charge. The FAQ says each one carries a validation number so the recipient can verify it. If someone needs a manually signed certificate instead, the fee schedule lists $20 for it. Which certificate a bank or provider accepts, and how recent it must be, is for them to decide. US LLC documents explained covers what a status certificate shows and what it does not.
How Wyoming compares with Delaware and New Mexico
A Delaware LLC files no annual report; it pays a flat $400 annual tax on or before 1 June, with a $200 penalty plus 1.5% interest a month if it is late (Delaware Division of Corporations). The $400 applies from the 2026 tax year (Delaware HB 400, effective 1 January 2026), so the 2026 tax is due by 1 June 2027. Foundlie's state comparison treats New Mexico as having no routine annual report or annual state fee for an LLC, but confirm the current requirement with the New Mexico Secretary of State. All three states require a registered agent. Wyoming vs Delaware vs New Mexico compares the states in full.
Frequently asked questions
When is my first Wyoming annual report due?
On the first day of your LLC's anniversary month, in the year after formation. An LLC formed on 15 May 2026 has its first report due on 1 May 2027, and each later report on 1 May. The entity search on the Secretary of State's site shows your company's due date.
How much is it if my LLC has no assets in Wyoming?
$60. The license tax is $60 or $0.0002 per dollar of assets located and employed in Wyoming, whichever is greater, and anything up to $300,000 of such assets pays $60. Filing online adds a card processing fee, listed at 2.4% with a $1 minimum when checked on 29 October 2026.
Can I file early?
Yes, up to 120 days before the due date. For a 1 May due date, that means from early January. Each year's due date is still the first day of the anniversary month.
What happens if I'm late?
The LLC becomes delinquent on the second day of the month following the due date. If the report is still not filed within 60 days after the due date, the state administratively dissolves the LLC. It can be reinstated within two years, with a $100 reinstatement fee plus each overdue report and its license tax, but not after two years.
Is the annual report the same as a tax return?
No. It is a state filing with the Wyoming Secretary of State. A foreign-owned single-member LLC's federal filing, a pro forma Form 1120 with Form 5472, goes to the IRS separately, with its own 15 April deadline for a calendar year and its own $25,000 penalty.
Next steps
- Search your LLC on the Secretary of State's site, note the Filing ID and due date, and put both the due date and the start of the 120-day window in your calendar.
- Add your registered agent's renewal date to the same calendar.
- If you are still choosing a state, US company formation explains how Foundlie forms a Wyoming LLC, and the pricing page shows the annual state fee and agent renewal by state. Contact us with questions about your own dates.
This article provides general educational information and is not legal, tax or banking advice. Wyoming's filing rules and fees, and IRS and FinCEN requirements, change; check the current official source or consult a qualified professional for your situation.