Wyoming LLC Form 5472 Filing Guide
Wyoming is the most popular state for foreign-owned US LLCs because of its low fees, no state income tax, and strong privacy laws. But Wyoming residency doesn't exempt you from federal filings — every foreign-owned Wyoming LLC must file IRS Form 5472 with pro forma Form 1120 by April 15 each year.
Why Wyoming is the #1 state for foreign LLC owners
Wyoming-specific tax timeline
Common Wyoming LLC scenarios
Filing Form 5472 for your Wyoming LLC
Frequently asked questions
- Does Wyoming notify the IRS about my LLC?
- Wyoming reports your LLC's existence to the IRS when you get your EIN. After that, federal filings are your responsibility — the state doesn't track them.
- Do I need a Wyoming registered agent address on Form 5472?
- Use the address on your EIN confirmation letter (CP-575). Usually that's your registered agent's address.
- I dissolved my Wyoming LLC last year. Do I still file Form 5472?
- Yes — for the partial year the LLC was active, you still need to file a final Form 5472 + 1120 covering that period.
Related guides
Foreign-Owned US LLC Tax Filing Requirements
If you're a non-US person who owns a US single-member LLC, you have specific federal tax filing obligations even if your LLC made zero revenue. The main requirement is Form 5472 with a pro forma Form 1120, but there are other potential filings depending on your situation.
Delaware LLC Form 5472 Filing Guide
Delaware is the #2 most popular state for foreign-owned US LLCs after Wyoming. Stripe Atlas defaults to Delaware. If you formed a Delaware LLC and you're not a US person, you must file IRS Form 5472 with pro forma Form 1120 every year — even if your LLC had zero revenue.
How to File IRS Form 5472
Foreign-owned US single-member LLCs must file Form 5472 with an attached pro forma Form 1120 by April 15 each year. You can't e-file — the IRS only accepts these forms by mail or fax to the Ogden PIN Unit. Below is the full step-by-step process, or skip the work and use our 15-minute online filer for $49.