Does Wyoming notify the IRS about my LLC?

Wyoming reports your LLC's existence to the IRS when you get your EIN (the EIN database links Wyoming-issued entity numbers to IRS records). After that, federal filings are your responsibility — Wyoming doesn't track Form 5472 compliance.

Do I need a Wyoming registered agent address on Form 5472?

Use the US address on your CP-575 EIN confirmation letter. For most Wyoming LLCs that's your registered agent's address. Confirm the agent forwards or scans IRS mail — otherwise you may miss notices.

I dissolved my Wyoming LLC last year. Do I still file Form 5472?

Yes. For the partial year the LLC was active before dissolution, you still need to file a final Form 5472 + 1120 covering that period. The deadline is the 15th day of the 4th month after the LLC's final month.

Wyoming has no state income tax — does that mean no IRS filing too?

No. Wyoming's lack of state tax has nothing to do with federal IRS obligations. Every foreign-owned Wyoming LLC files Form 5472 + pro forma 1120 with the IRS regardless of state-level taxes.

Can the IRS access my Wyoming LLC's owner info even with Wyoming privacy?

Yes. Wyoming's privacy applies to public state records — not IRS filings. When you file Form 5472, you list yourself as the 25%+ foreign shareholder including your name and address. The IRS knows who you are.

How do I file the Wyoming Annual Report?

Online at wyobiz.wyo.gov. Takes about 10 minutes. Costs $60 for most foreign-owned single-member LLCs. Due the first day of your LLC's formation anniversary month. Completely separate from Form 5472.

Do I need a Wyoming-based CPA?

No. Form 5472 is a federal filing — any US CPA familiar with international information returns can prepare it. Better: most don't see it often. Our flat-fee service is built specifically for this filing and reviewed by an accountant on our team.

My Wyoming LLC made no money — do I still file?

Yes, almost certainly. If you had even one capital contribution (e.g. wiring money in to fund the bank account), that's a reportable transaction. Most Wyoming LLCs file every year regardless of revenue.

Can I use a Wyoming PO Box as my address?

Generally no. The IRS expects a street address that can receive certified mail. Your registered agent's street address is the standard choice. A PO Box may cause processing issues.

What if my Wyoming LLC has multiple foreign owners?

Then it's a multi-member LLC and our service doesn't apply — multi-member LLCs file Form 1065 (partnership return) instead of Form 5472. You'd need a CPA familiar with foreign partnerships. Single-member, foreign-owned, disregarded LLCs are our specialty.

For foreign-owned US single-member LLCs

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, strong privacy laws, and cheap registered agent ecosystem. 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, with a $25,000 penalty if missed. This is the complete federal + Wyoming-state filing playbook for foreign owners.

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Why Wyoming is the #1 state for foreign LLC owners#

• No state income tax — Wyoming taxes neither LLCs nor LLC members on income. • No state-level franchise tax on LLCs. • Cheap annual report ($60/year, due in the formation anniversary month). • Strong owner privacy — Wyoming doesn't require disclosing the owner in public state records. • Mature registered agent ecosystem with rates as low as $50-$100/year. • Online filing for state-level requirements. • English-language process, low-touch state government. These benefits make Wyoming attractive — but they're STATE-level. Federal Form 5472 obligations apply regardless of which state you incorporated in. Choosing Wyoming saves you state tax; it does not exempt you from the federal disclosure return.

What is the Wyoming-specific tax timeline?#

Annual federal: • April 15 — Federal Form 5472 + pro forma Form 1120 due (October 15 with Form 7004 extension). Annual Wyoming state: • First day of the LLC's formation anniversary month — Wyoming Annual Report due ($60 minimum, can be higher based on assets located in Wyoming). Filed online with the Wyoming Secretary of State. One-time federal (formation year only): • BOI (Beneficial Ownership Information) report to FinCEN — required within 30 days of formation. Free, filed online at fincen.gov. That's it for the standard foreign-owned Wyoming LLC. No state income tax return, no state franchise tax, no state-level information return. Optional / situational: • Sales tax registrations in any state where you cross economic nexus thresholds (typically $100K in sales). • Personal Form 1040-NR only if you have US-source income personally (rare).

How do you find your Wyoming LLC's filing info?#

You'll need this for Form 5472: • Legal name — exactly as shown on your CP-575 EIN confirmation letter. Wyoming sometimes has slight formatting differences vs. the IRS record; use the CP-575 version. • EIN — 9-digit number on your CP-575. • US address — typically your registered agent's address (Wyoming Registered Agent LLC, Northwest Registered Agent, IncFile, etc.). This is what the IRS will use for any correspondence. • State of incorporation — "Wyoming" or "WY". • Date of incorporation — on your Wyoming Articles of Organization. • NAICS principal business activity code — look up at naics.com (common ones for foreign-owned Wyoming LLCs: 454110 ecommerce, 541510 SaaS, 541613 marketing). • Total assets at year-end in USD — sum of bank balance, receivables, inventory, fixed assets. • Reportable transactions for the year — capital contributions in, distributions out, related-party payments.

What are common Wyoming LLC scenarios?#

1. Solo founder, no US activity (ecommerce, SaaS, consulting): file pro forma Form 1120 + Form 5472 only. LLC typically made no taxable US-source income. State filing: just the $60 annual report. 2. Stripe Atlas LLC formed in Wyoming: same as above. Stripe Atlas's onboarding does NOT include annual Form 5472 filing — it's on you. 3. Wyoming holding LLC with subsidiaries: file Form 5472 for each LLC where you're a 25%+ foreign owner. Each holding-subsidiary structure may have additional 5472 filings for inter-entity transactions. 4. Wyoming LLC used for Amazon FBA: file Form 5472 + 1120. Additionally watch for state sales tax in every state where FBA stores your inventory — Amazon's reports show you the states. If you have inventory in the US you may also have US-source ECI triggering Form 1040-NR; consult a CPA. 5. Wyoming LLC with US real estate: Form 5472 + 1120 plus Form 1040-NR personally for any rental income. US real estate income is always US-source — talk to a CPA. 6. Dormant Wyoming LLC with no transactions: if truly $0 activity, no Form 5472 may be required, but most owners file anyway for safety since the bar is so low (one capital contribution triggers it).

How do you file Form 5472 for a Wyoming LLC?#

1. Gather the items in the previous section (LLC info, owner info, year-end financials). 2. Fill in the pro forma Form 1120: entity name/EIN/address, total assets, stamp "Foreign-Owned U.S. DE" across the top. 3. Fill in Form 5472: Part I (your LLC), Part II (you as foreign shareholder), Part III (you again as related party), Part IV (usually blank for foreign-owned DEs), Part V (capital contributions + distributions, with supporting statement), Part VII (FDE confirmation). 4. Sign the 1120's signature line in pen. 5. Fax the complete package (cover letter + 1120 + 5472 + Part V supporting statement) to +1-855-887-7737 (IRS Ogden PIN Unit). 6. Save the fax transmission receipt as proof of timely filing. Or use our service: Standard $199 covers the entire package including IRS fax delivery, and every filing is reviewed by an accountant on our team before submission.

Wyoming registered agent address — what to use#

Your Wyoming registered agent address is what goes on Form 1120 line B (US address) and Form 5472 Part I line 1b. For most foreign owners, this is the address of your registered agent service: Wyoming Registered Agent LLC, Northwest Registered Agent, IncFile, Cloud Peak Law, etc. The IRS will mail any notices (including CP-15 penalty notices, if any) to this address. Important: confirm your registered agent actually forwards or scans IRS mail to you. Some cheap registered agents in Wyoming bounce IRS mail back as undeliverable, which means you might never see a notice — but the penalty is still assessed and accruing. If you've changed registered agents since you got your EIN, you may need to update the IRS via Form 8822-B (Change of Address or Responsible Party). Otherwise the CP-575 address on file is what the IRS uses.

What is the Wyoming Annual Report, and how does it differ from Form 5472?#

Don't confuse the Wyoming Annual Report (state filing) with Form 5472 (federal filing). They are completely separate: • Wyoming Annual Report: filed with Wyoming Secretary of State, due on the first day of your LLC's formation anniversary month, $60 minimum. Online at wyobiz.wyo.gov. • Form 5472 + pro forma 1120: filed with the IRS Ogden PIN Unit, due April 15. Faxed to +1-855-887-7737. Missing the Wyoming Annual Report can result in your LLC being administratively dissolved by Wyoming — not the $25,000 IRS penalty. Missing Form 5472 triggers the IRS penalty regardless of Wyoming compliance. Most foreign owners need to handle both. We handle the federal Form 5472 + 1120; the Wyoming Annual Report is a simple 10-minute online form you do directly with the state.

How do you handle multi-year catch-up for a Wyoming LLC?#

If you formed your Wyoming LLC in 2022 and just learned about Form 5472, you may have 2-3 unfiled years (2022, 2023, 2024). The IRS provides DIIRSP (Delinquent International Information Return Submission Procedure) as the standard catch-up path: • File all missed years together as one package. • Include a Reasonable Cause Statement covering the entire period. • Submit via fax to +1-855-887-7737. • If accepted, no penalty assessed. Our multi-year DIIRSP packages: • 2-year catch-up: Standard $348 · Rush $428 · Premium $598 (fax included). • 3-year catch-up: Standard $497 · Rush $577 · Premium $747 (fax included). The reasonable cause statement is auto-generated by our wizard, tailored to the first-time-foreign-owner scenario. Every package is reviewed by an accountant on our team before we fax it.

What our service does for Wyoming LLC owners specifically#

Our wizard is pre-tuned for the foreign-owned single-member LLC profile — which is overwhelmingly Wyoming and Delaware. Wyoming-specific touches: • Pre-populated state code (WY) on the 1120 entity info. • Default NAICS suggestions for the most common Wyoming foreign-owner business types (ecommerce, SaaS, consulting, marketing). • Validation that the address matches a recognized Wyoming registered agent pattern (helps catch typos). • No state-specific add-ons needed — Wyoming has no state filing we'd add to the package. Pricing identical to any other state: • 1 year: Standard $199 · Rush $279 · Premium $449 (fax included) • 2 years: Standard $348 · Rush $428 · Premium $598 (fax included) • 3 years: Standard $497 · Rush $577 · Premium $747 (fax included)

Bottom line for Wyoming LLC owners#

Wyoming is a great state for forming a US LLC as a non-US person — low cost, no state income tax, strong privacy. But it does not exempt you from federal Form 5472 + pro forma 1120, due every April 15. The $25,000-per-year-per-form federal penalty is the largest compliance risk for your LLC. Wyoming state filings are a minor annual $60 task; federal Form 5472 is the one you have to get right. Our service handles the federal piece in 15 minutes, accountant-reviewed, with a money-back guarantee. The state piece (Wyoming Annual Report) is a 10-minute self-serve task on the state website.

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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 (the EIN database links Wyoming-issued entity numbers to IRS records). After that, federal filings are your responsibility — Wyoming doesn't track Form 5472 compliance.
Do I need a Wyoming registered agent address on Form 5472?: Use the US address on your CP-575 EIN confirmation letter. For most Wyoming LLCs that's your registered agent's address. Confirm the agent forwards or scans IRS mail — otherwise you may miss notices.
I dissolved my Wyoming LLC last year. Do I still file Form 5472?: Yes. For the partial year the LLC was active before dissolution, you still need to file a final Form 5472 + 1120 covering that period. The deadline is the 15th day of the 4th month after the LLC's final month.
Wyoming has no state income tax — does that mean no IRS filing too?: No. Wyoming's lack of state tax has nothing to do with federal IRS obligations. Every foreign-owned Wyoming LLC files Form 5472 + pro forma 1120 with the IRS regardless of state-level taxes.
Can the IRS access my Wyoming LLC's owner info even with Wyoming privacy?: Yes. Wyoming's privacy applies to public state records — not IRS filings. When you file Form 5472, you list yourself as the 25%+ foreign shareholder including your name and address. The IRS knows who you are.
How do I file the Wyoming Annual Report?: Online at wyobiz.wyo.gov. Takes about 10 minutes. Costs $60 for most foreign-owned single-member LLCs. Due the first day of your LLC's formation anniversary month. Completely separate from Form 5472.
Do I need a Wyoming-based CPA?: No. Form 5472 is a federal filing — any US CPA familiar with international information returns can prepare it. Better: most don't see it often. Our flat-fee service is built specifically for this filing and reviewed by an accountant on our team.
My Wyoming LLC made no money — do I still file?: Yes, almost certainly. If you had even one capital contribution (e.g. wiring money in to fund the bank account), that's a reportable transaction. Most Wyoming LLCs file every year regardless of revenue.
Can I use a Wyoming PO Box as my address?: Generally no. The IRS expects a street address that can receive certified mail. Your registered agent's street address is the standard choice. A PO Box may cause processing issues.
What if my Wyoming LLC has multiple foreign owners?: Then it's a multi-member LLC and our service doesn't apply — multi-member LLCs file Form 1065 (partnership return) instead of Form 5472. You'd need a CPA familiar with foreign partnerships. Single-member, foreign-owned, disregarded LLCs are our specialty.