Wyoming LLC Annual Report

• First day of the anniversary month of formation.
• Example: LLC formed June 15, 2025. Annual report due June 1, 2026.
• Example: LLC formed January 30, 2026. Annual report due January 1, 2027.
• Wyoming SoS sends a courtesy reminder via your registered agent about 60 days before due date.
• Late filing triggers a $50 late fee.
• Non-filing for too long triggers administrative dissolution (your LLC ceases to exist legally).

The Wyoming annual report fee is technically the "License Tax", governed by Wyoming Statutes Section 17-29-209 and related provisions. It scales with physical assets located in Wyoming, not total assets worldwide.

For 99% of non-resident-owned Wyoming LLCs, the fee is the $60 minimum. Your inventory in California Amazon warehouses, your customers in Brazil, your bank account at Mercury (which is in San Francisco, not Wyoming) all do NOT count as Wyoming assets for the License Tax. Only physical assets located within Wyoming state borders count. Bank accounts, intellectual property, customer contracts, and inventory in non-Wyoming locations are all excluded.

1. Go to the Wyoming SoS Business Filing System at wyobiz.wyo.gov.
2. Click "Annual Report" in the main menu or use the search function.
3. Find your LLC by name or Wyoming SoS ID. Both work; the ID is on your Articles of Organization filing receipt.
4. Verify your information: LLC name, registered agent, principal office address, mailing address.
5. Confirm Wyoming asset amount (most non-residents enter $0 or under $250K to confirm the minimum fee).
6. Pay the $60 by credit card. The system accepts US and international cards.
7. Save the confirmation receipt as PDF for your records.
8. WyomingLLC's $99/year add-on covers all of these steps on your behalf.

1. 30 days late: $50 late fee added. Annual report still required. Wyoming SoS marks the LLC as "Delinquent".
2. 60 to 90 days late: Wyoming SoS sends a delinquency notice via the registered agent.
3. 1 year late: Wyoming SoS administratively dissolves your LLC under Section 17-29-708. The LLC ceases to exist as a legal entity.
4. After dissolution: your LLC name can be claimed by another entity. You lose liability protection during the dissolved period. Your bank may flag the account if SoS shows Inactive. Stripe and Amazon may deactivate.
5. Reinstatement: possible via Application for Reinstatement plus back-fees and late fees under Section 17-29-709. Typically $100 to $250 in total. The reinstatement does not always restore the original formation date for asset-protection purposes (caselaw varies).

We offer two options at year 2+:

• Reminders only (free with registered agent renewal): we email you 30 days before due date. You file at wyobiz.wyo.gov yourself. Takes about 10 minutes.
• Full filing add-on ($99/year): we file the annual report on your behalf, including Form 5472 + pro forma 1120 for the IRS. Bundles both your Wyoming and IRS compliance into one annual service.

Most founders start with reminders only and upgrade to the filing add-on once revenue scales. The add-on is most valuable for founders who also need Form 5472 (which is the more dangerous filing, with a $25,000 penalty for non-filing vs Wyoming's $50 late fee).

• Registered agent: if you have changed agents, the new agent should already be on file via a Change of Registered Agent filing. Annual report just confirms.
• Principal office address: where the LLC primarily operates. For most non-residents, this is the registered agent address.
• Mailing address: where Wyoming SoS sends correspondence. Usually registered agent address.
• Wyoming asset amount: $0 or under $250K for most non-residents. Triggers the $60 minimum fee.
• The annual report does NOT require updating members, managers, or beneficial owners. Wyoming privacy is maintained.
• The annual report does NOT require disclosing financial information beyond Wyoming asset value.

If your LLC is administratively dissolved for non-filing, you have options to reinstate, but it is messy and costly. Best to avoid dissolution in the first place.

1. File Application for Reinstatement with the Wyoming SoS.
2. Pay back-fees for all missed annual reports plus the $50 late fee for each.
3. Pay the reinstatement filing fee (currently around $100 to $250).
4. Provide a current registered agent.
5. Wyoming SoS processes the reinstatement in 5 to 15 business days.
6. The LLC is back in good standing.

Important caveats:

• Caselaw varies on whether liability protection is restored for the dissolved period (some courts treat the LLC as never having existed during dissolution for liability purposes).
• Your LLC name may have been claimed by another entity during the dissolved period. If so, you must pick a new name.
• Banks may have closed your account during the dissolved period; reopening requires the bank's approval.
• The IRS may have notes about the dissolution; you may need to file Form 5472 with explanation.