Wyoming LLC for Game Developers (2026)

Wyoming LLC for Game Developers

Steam Direct charges $100 to publish per game, and the payouts go to whatever bank account your Steamworks profile names. A Wyoming LLC with a US business bank account gets you USD payouts to Mercury at the lowest fee tier. Package is $397. Formation runs in 24 hours and the EIN takes 8 to 10 business days. After EIN, you can switch your Steam, Epic, and itch.io profiles to your LLC and route everything through one bank. W-8BEN-E drops the withholding rate on US-source game revenue.

Why indie game developers need a Wyoming LLC

Indie game devs face two headaches when their first game starts earning real money. Steam pays only to verified seller accounts. Your home country bank may charge $30-$50 per international wire on every payout. And US withholding eats 24-30% of US-source game revenue.

A Wyoming LLC fixes all three. Steam accepts the LLC + EIN cleanly. Mercury holds USD payouts with no wire fees. W-8BEN-E filed in Steam's tax interface drops withholding to treaty rate (often 0-15%).

Plus you can run Patreon, GitHub Sponsors, itch.io, and your dev studio's marketing through the same LLC for consolidated income.

The game developer stack after formation

Wyoming LLC formed under Title 17, Chapter 29 ($397, 24 hours)
EIN via IRS Form SS-4 (8 to 10 business days)
Mercury business bank for Steam, Epic, itch.io, and Patreon payouts
Steamworks Developer account updated with LLC name and EIN ($100 per game submission)
Epic Games Store and itch.io accounts updated with LLC name
W-8BEN-E filed in Steam, Epic, and itch.io tax interviews
Optional: Patreon, GitHub Sponsors, BuyMeACoffee for community support
Form 5472 + pro forma 1120 filed annually ($99 add-on)

Game distribution platform comparison

Platform	Revenue split	Payout schedule	Best for
Steam	70/30 (creator/platform)	Monthly net 30	PC indie distribution
Epic Games Store	88/12	Monthly net 30	Higher rev-share platform
itch.io	Creator-set (typically 90/10)	Custom payout requests	Indie discoverability
Apple App Store	70/30 (15% year 2+ for subs)	Monthly	iOS/iPad distribution
Google Play	70/30 (15% year 2+ for subs)	Monthly	Android distribution
Game Pass / EA Play	Negotiated lump sum	Per deal	Subscription deals
Patreon (community)	Creator-paid 5-12% to Patreon	Monthly	Ongoing dev funding
GitHub Sponsors	Creator-set	Monthly	Open source game projects

How US tax works on game revenue

Game sales revenue from US buyers is generally not Effectively Connected Income for a non-resident pass-through LLC. Game development from outside the US, without US employees, typically does not create ECI.

So US federal income tax owed is typically zero. Form 5472 + pro forma 1120 is mandatory annually regardless. Total game revenue (across Steam, Epic, App Store, etc.) minus platform fees minus engine fees minus contractor pay equals net business income.

Withholding is a separate matter. Steam, Epic, and Apple all withhold US tax on US-source game revenue. W-8BEN-E + treaty claim drops this to your treaty rate. Without the LLC, you cannot file W-8BEN-E and the 24-30% withholding stays.

Unity and Unreal Engine fees through the LLC

Unity charges based on a tiered subscription model (Free for revenue under $200K, Plus/Pro/Enterprise for higher tiers). Unreal Engine charges a 5% royalty on gross revenue above $1M lifetime per game (calculated quarterly).

Both engine fees deduct as business expenses paid by the LLC. Unity subscription bills monthly through your LLC card. Unreal royalty bills quarterly when applicable. Both are clean deductions on the pro forma 1120 cover.

For most indie devs, engine costs are small relative to revenue. The LLC structure handles the engine fee accounting cleanly through standard expense deductions.

Common game developer mistakes with Wyoming LLCs

Submitting games to Steam under personal name then trying to switch later (transfer process is messy)
Not filing W-8BEN-E in Steam's tax interview (24-30% withholding continues)
Skipping Form 5472 because game revenue is small in early launches ($25K penalty applies)
Not deducting Unity/Unreal subscriptions, plugins, asset packs, sound libraries
Mixing personal computer purchases with LLC-deductible game dev equipment
Running multiple games under personal accounts instead of consolidating in the LLC
Forgetting Patreon and crowdfunding income should also flow through the LLC

What is included for game developers at $397

Wyoming LLC formation under Title 17, Chapter 29 within 24 hours
Wyoming registered agent for year 1
Custom operating agreement for solo or partner indie game studio operations
EIN via IRS Form SS-4 (no SSN required)
Direct introductions to Mercury, Relay, and Wise Business
Document delivery as searchable PDFs
WhatsApp and email support across NYC and Dhaka time zones
W-8BEN-E filing guidance for Steam, Epic, itch.io tax interviews

Frequently asked questions

How do I switch Steam payouts to a Wyoming LLC?

Log into Steamworks. Go to Settings > Bank Information. Update the legal entity name to your LLC, the EIN, and the Mercury bank account info. Steam may ask for an IRS Form SS-4 confirmation letter (your CP575). Verification typically completes within 5-10 business days.

Will Epic Games Store accept a non-resident-owned LLC?

Yes. Epic accepts Wyoming LLCs as game publishers. Submit your LLC name, EIN, and bank info during Epic's onboarding process. Existing Epic publisher accounts can be updated to switch from personal to LLC ownership.

Can I run a Patreon and a Steam game under one LLC?

Yes. One Wyoming LLC can host Steam game sales, Epic game sales, itch.io games, Patreon community support, GitHub Sponsors, and merch revenue. All payouts flow to one Mercury account for consolidated income tracking.

What about Unity or Unreal license fees as a US business?

Unity and Unreal license fees deduct as business expenses paid by the LLC. Unity subscription bills monthly. Unreal royalty bills quarterly (if your game crosses $1M lifetime revenue). Both deduct on the pro forma 1120 cover at year-end.

Can I sell merch or art books alongside games under the LLC?

Yes. Merch (Shopify or Streamlabs Merch), art books (Gumroad or KDP), and soundtracks (Bandcamp or Steam DLC) all flow through the LLC. Many indie game studios diversify revenue across these channels.

How do I handle Kickstarter or crowdfunding campaigns through the LLC?

Run the Kickstarter under the LLC name. Kickstarter accepts US LLC project creators. Backer rewards process through Stripe US linked to Mercury. Crowdfunded revenue minus platform fees deducts as a business cash flow event. Talk to a US CPA for specific crowdfunding tax treatment.

Can I pay artists, composers, and writers through the LLC?

Yes. Pay all collaborators as independent contractors. Each invoices the LLC. Pay through Mercury (US-based) or Wise (international). US-based collaborators paid over $600/year receive 1099-NEC from the LLC. Contractor pay deducts as operating expense.

What if my game gets an enterprise deal (Game Pass, EA Play)?

Enterprise game deals (Xbox Game Pass, EA Play, Apple Arcade) usually involve negotiated lump-sum payments or revenue guarantees. The LLC contracts with the platform under the negotiated terms. Payment flows to Mercury via ACH or wire. Standard pass-through tax treatment applies.