Annual Tax Filing for Non-Resident LLC

Annual tax compliance for non-resident Wyoming LLC owners has multiple filing dates across US federal, Wyoming state, and home country. This guide is the calendar.

Answer

Annual tax compliance for non-resident Wyoming LLC owners involves US federal (Form 5472 + pro forma 1120 by April 15), Wyoming state (annual report due first day of anniversary month), and home country (per local rules, often by year-end or annual filing deadline). Most non-resident operating LLCs owe $0 US federal income tax but the Form 5472 is mandatory regardless. $25,000 penalty for non-filing.

By Zawwad, Founder & CEO, WyomingLLC by Topslice LLC.

Last updated May 20, 2026

US federal calendar

January 15: Q4 estimated tax payment (if applicable)
April 15: Form 5472 + pro forma 1120 due (or Form 7004 extension to October 15)
April 15: Form 1040-NR due (if you have ECI or US-source income to report)
April 15: Q1 estimated tax payment for current year
June 15: Q2 estimated tax payment
September 15: Q3 estimated tax payment
October 15: Extended deadline for Form 5472 + 1120 (if 7004 filed)
WyomingLLC's $99/year add-on files 5472 + 1120 on your behalf

Wyoming state calendar

First day of anniversary month: annual report due ($60 minimum)
WyomingLLC emails reminder 30 days before due date
Filing at wyobiz.wyo.gov or via WyomingLLC add-on

Multi-state sales tax (if applicable)

Monthly or quarterly filings in each state where you have nexus
Due dates vary by state and filing frequency
TaxJar or Avalara automate

Home country (general)

Per your country's tax filing deadline (varies)
Worldwide income reporting if your country uses worldwide income rules
Foreign asset disclosure (Schedule FA in India, etc.) if required
Foreign tax credit claim if applicable

Frequently asked questions

What is the most important annual filing?

IRS Form 5472 + pro forma 1120. $25,000 penalty for non-filing.

When is the Wyoming annual report due?

First day of the anniversary month of formation, every year.

Can WyomingLLC handle annual filings?

Yes via the $99/year add-on (covers Wyoming annual report + IRS Form 5472).

Do I file 1040-NR every year?

Only if you had ECI or US-source income subject to actual US tax.