Key takeaways
- The annual report is due on the first day of the LLC's anniversary month every year, and can be filed up to 120 days early.
- The license tax is $60 or $0.0002 per dollar of assets located and employed in Wyoming, whichever is greater. Up to $300,000 in Wyoming assets, that means $60.
- A late report makes the LLC delinquent on the 2nd of the next month, and it's dissolved if the report isn't filed within 60 days after the due date.
- A dissolved LLC can be reinstated within two years ($100 state fee plus the missed amounts). After two years it can't.
- Every Wyoming LLC must keep a registered agent at a physical Wyoming street address at all times.
On this page (9)
What Wyoming expects from an LLC each year
Wyoming keeps an LLC's yearly paperwork short. There is one state filing, the annual report, and it is paid together with a license tax. Beyond that, the LLC must keep a registered agent in Wyoming at all times. Miss either one and the state can dissolve the company, so both are worth putting on a calendar the day the LLC is formed.
| Wyoming LLC | |
|---|---|
| What's due | Annual report + license tax, filed and paid together |
| Due date | First day of the LLC's anniversary month (the month it was formed), every year |
| Earliest filing | Up to 120 days before the due date |
| State amount | $60, or $0.0002 per dollar of assets located and employed in Wyoming, whichever is greater |
| How to file | Online through WyoBiz with a Visa or Mastercard, or by mail |
| If late | Delinquent from the 2nd of the following month; administratively dissolved if not filed within 60 days after the due date |
| Registered agent | Required continuously, at a physical street address in Wyoming |
Compared with Delaware, where an LLC pays a flat tax every June 1 and files no report, Wyoming's date moves with each company and the amount is tied to its Wyoming assets. The sibling guide on Delaware annual obligations covers that side, and Delaware vs Wyoming LLC compares the two states' costs.
When the annual report is due
Wyoming bases the due date on the anniversary month of formation (source). The statute says every LLC files "on or before the first day of the month of organization of every year" (W.S. 17-29-209). An LLC formed on March 18 therefore has a report due on March 1 in each later year, not March 18.
- File early if you like. A report can go in up to 120 days before its due date (source).
- Courtesy reminders. The state emails reminders 60, 30 and 10 days before the due date (source). They go to the email on file, so keep that email current.
- The first report. It falls in the anniversary month of the year after formation, so an LLC formed this March files its first report by March 1 next year.
A worked example: an LLC formed in March
| Date | What happens |
|---|---|
| Early November | Filing opens, about 120 days before the due date |
| January, February | Courtesy emails 60, 30 and 10 days ahead |
| March 1 | Annual report and license tax due |
| April 2 | The LLC is delinquent (2nd day of the month after the due date) |
| Around April 30 | 60 days after the due date: an unfiled LLC is administratively dissolved |
How the license tax is calculated
The annual report carries a license tax of $60 or two-tenths of one mill on the dollar ($0.0002), whichever is greater, based on the company's assets located and employed in Wyoming (fee schedule, W.S. 17-29-209). The state's own worksheet puts it simply: assets of $0 to $300,000 pay $60; above $300,000, multiply total assets by 0.0002 (worksheet).
| Assets located and employed in Wyoming | License tax |
|---|---|
| $0 | $60 |
| $200,000 | $60 |
| $300,000 | $60 |
| $1,210,000 | $242 |
Which assets count
Only assets located and employed in Wyoming go into the figure. The state's Annual Report Worksheet lists them like a balance sheet, similar to Schedule L of an IRS corporate or partnership return: cash, receivables, inventories, investments, depreciable property, land, intangibles and other assets (worksheet). Three items follow special rules:
- Buildings and other depreciable assets with a Wyoming assessed value use that assessed value, without subtracting depreciation. Assets with no assessed value use balance-sheet value less depreciation.
- Land uses its assessed value, not its balance-sheet value.
- Mines and other depletable deposits use the assessed value of the previous year's gross product.
The figures are as of the end of the fiscal year before the report is signed (W.S. 17-29-209(c)). The worksheet itself is not a public record, but the figures entered on the annual report form are public (worksheet).
Filing the report, step by step
The report is short. It certifies, under penalty of perjury, the LLC's capital, property and assets in Wyoming, and it gives the address of its principal office (W.S. 17-29-209). The state's form also shows the mailing address and the current registered agent, and asks you to review the agent details.
- Principal officePrincipal office address
- Mailing addressMailing address
- Registered agentReview on file
- Assets in WyomingAsset figure
- License tax$60.00
- 1Check the dateFind your anniversary month on the Articles of Organization or the state's record, and note that the report is due on the 1st.
- 2Complete the asset worksheetUse your year-end balance sheet and list only assets located and employed in Wyoming (worksheet).
- 3Review the addresses and the registered agentConfirm the principal office and mailing address. Changing the registered agent is a separate filing, so do it before or alongside the report if needed.
- 4File and pay onlineUse WyoBiz annual report filing with a Visa or Mastercard credit or debit card. If the amount is over $500, the report can't be filed online (source).
- 5Keep the proofSave the filed report and receipt. A certificate of good standing can be downloaded online at no cost (WyoBiz, fee schedule).
If the report is late: delinquency, dissolution and reinstatement
Wyoming's timeline for a missed report is short and fixed (source):
- Delinquent on the second day of the month after the due date.
- Administratively dissolved if the report isn't filed within 60 days after the due date.
- Reinstatement is possible online for an entity dissolved within the past two years for missing annual reports, if it has no other delinquencies. After two years, Wyoming statutes don't allow reinstatement.
Reinstatement after dissolution for unpaid tax costs $100 in state fees (fee schedule), and the company also pays the delinquent annual amounts (W.S. 17-29-705(b)). When it takes effect, it relates back to the date of dissolution, and the LLC carries on as if it had never been dissolved.
Registered agent obligations
Every Wyoming LLC must have and continuously maintain a registered office and a registered agent in the state (W.S. 17-29-113, registered agent FAQ). The agent receives legal papers and official notices for the company.
- A physical Wyoming address. The registered office must be a street address in Wyoming where an individual can accept service of process. PO boxes, drop boxes, virtual addresses, mail forwarding locations and UPS or FedEx stores don't qualify (source).
- A contact on file with the agent. The agent must keep the name, physical address and phone number of a contact person for each company it represents (source).
- Changing agents. File an Appointment of New Registered Agent and Office; the state fee is $5 (fee schedule).
- Going without one. If an LLC has no agent, the state sends a notice. Unless it complies within 60 days, the LLC is treated as defunct and its articles are forfeited (W.S. 17-29-705(a)). Reinstatement for having no registered agent costs $350 (fee schedule).
The agent's address is for official papers, not everyday business mail. See registered agent for what the service covers, and registered agent vs business address for why the two are different. For bank letters and other mail, a virtual mailbox handles scanning and forwarding.
The records to keep current
Wyoming doesn't ask for much each year, but the report is signed under penalty of perjury, and members of an LLC have a right to inspect its records (W.S. 17-29-410). A tidy folder makes each report a short job.
- Articles of Organization and any amendments, which show the formation month and so the due date
- The operating agreement and a current list of members and managers
- Each filed annual report, with its receipt and the asset worksheet behind it
- The year-end balance sheet the worksheet figure came from
- Registered agent details, and the contact person you gave the agent
- The principal office and mailing address on file, and the email that gets the state's reminders
- Recent certificates of good standing, if banks or partners ask for them
Wyoming's report is a state filing. It doesn't replace federal returns with the IRS, which depend on how the LLC is owned and taxed. Foreign-owned single-member LLCs usually have their own federal reporting; see US tax obligations for a foreign-owned LLC and Form 5472 and pro forma 1120, and check your own filings with a qualified tax professional.
Still choosing a state? The Wyoming LLC page covers formation (the state fee for Articles of Organization is $100), and what a US LLC costs adds up the yearly bills.
Sources
Every amount and deadline above comes from the Wyoming Secretary of State. We checked each one in September 2026; Wyoming can change them, so confirm on the official pages before you file.
- Wyoming Secretary of State: Business entities FAQ (annual reports)
- Wyoming Secretary of State: Business Division
- Wyoming Business Division filing fee schedule, effective July 1, 2026
- Wyoming Annual Report Worksheet and license tax rules
- Wyoming Secretary of State: Registered agent FAQ
- Wyoming Limited Liability Company Act (W.S. 17-29-113, 17-29-209, 17-29-410, 17-29-705)
- WyoBiz: file an annual report online
Frequently asked questions
When is a Wyoming LLC annual report due?
On or before the first day of the LLC's anniversary month, the month it was formed in, every year. An LLC formed in March files by March 1. You can file up to 120 days early.
How much is the Wyoming annual report fee?
The license tax is $60 or two-tenths of one mill on the dollar ($0.0002) of assets located and employed in Wyoming, whichever is greater. With $300,000 or less in Wyoming assets the tax is $60; with $1,210,000 it is $242.
When is my first Wyoming annual report due?
In the anniversary month of the year after formation. An LLC formed in March this year files its first report by March 1 next year.
What counts as assets located and employed in Wyoming?
Assets the company holds and uses in Wyoming, listed like a balance sheet: cash, receivables, inventory, investments, property, land, intangibles and other assets. Buildings and land with a Wyoming assessed value use that value. An LLC run from outside Wyoming may have few or none, but check your own figures with an accountant.
What happens if I file the Wyoming annual report late?
The LLC is delinquent from the second day of the month after the due date. If the report still isn't filed within 60 days after the due date, the state administratively dissolves the LLC.
Can a dissolved Wyoming LLC be reinstated?
Yes, within two years, if it was dissolved for missing annual reports and has no other delinquencies. It can be done online. The state fee is $100 plus the unpaid annual amounts. Wyoming doesn't allow reinstatement after two years.
Can I pay the Wyoming annual report online?
Yes, through WyoBiz with a Visa or Mastercard credit card or authorized debit card. If the amount is over $500, the report can't be filed online.
Does my registered agent's address need to be in Wyoming?
Yes. It must be a physical street address in Wyoming where someone can accept legal papers. PO boxes, drop boxes, virtual addresses, mail forwarding locations and UPS or FedEx stores aren't accepted.
Does the Wyoming annual report cover my federal taxes?
No. It's a state filing. Federal returns with the IRS are separate and depend on how the LLC is owned and taxed, so check them with a qualified tax professional.