What a Wyoming LLC files each year
The yearly obligations we track for a Wyoming LLC, to the state and to the IRS, with the official source for each one.
Last verified October 4, 2026Wyoming · Federal · LLC
On this page
What goes to Wyoming
The Wyoming Secretary of State says: “To remain in good standing each business entity, domestic and foreign, is required to file an annual report and pay a fee based on its assets located and employed in Wyoming or is assessed a flat filing fee.” 1
The Wyoming Secretary of State says: “The annual report due date for all registered business entities (with the exception of Statutory Trusts) is based on the anniversary month of formation. For example, if your business registers or qualifies on January 15th, your annual report due date will be January 1st of each year.” 2
The Wyoming Secretary of State says an annual report may be filed up to 120 days before its due date. 3
The Wyoming Secretary of State says the license tax is $60 4 or “two-tenths of one mill on the dollar ($.0002)”, whichever is greater. 4 It also says an entity with $300,000 or less in assets pays $60. 5 This page does not work out the tax from a company’s assets.
The Wyoming Secretary of State says e-filing is not permitted if the annual report fee is greater than $500. 6
The Wyoming Secretary of State’s FAQ page says that, if the report is filed online, “a convenience fee is assessed by the payment processor based on the total license tax due”. 7
The Wyoming Secretary of State’s Annual Report Online Filing page says additional fees for online filing include a payment card processing fee of “2.4% (minimum $1)” of the filing fee. 8 The FAQ gives no amount, and neither page says whether the two fees are the same. 7 8
The Wyoming Secretary of State says courtesy email reminders are sent “sixty (60), thirty (30) and ten (10) days prior to a business entity's annual report due date”, to the email address it was given. 9
The Wyoming Statutes list, among what each limited liability company shall have and continuously maintain in the state: “A registered agent as provided in W.S. 17-28-101 through 17-28-111”. 10 It is a standing requirement, not a yearly filing.
What goes to the IRS
The IRS says that if a single-member LLC does not elect to be treated as a corporation, “the LLC's activities should be reflected on its owner's federal tax return”. 11 The owner’s own return is outside this page.
The IRS says: “A domestic LLC with at least two members is classified as a partnership for federal income tax purposes”, unless it elects to be treated as a corporation. 12
The IRS describes Form 1065 as an information return for the operation of a partnership. 13 The IRS says every domestic partnership, except as its instructions provide, must file it “unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes”. 14
The IRS says a domestic partnership generally must file “by the 15th day of the 3rd month following the date its tax year ended”. 15 The IRS gives one calendar date: “For calendar-year partnerships, the due date is March 15”. 16
The IRS says Form 7004 is filed to request an extension of time to file. 17
Deadlines in one table
| Filing | Goes to | Due |
|---|---|---|
| Annual report and license tax | Wyoming | Based on the anniversary month of formation 2 |
| Partnership return (Form 1065), for an LLC with at least two members | IRS | By the 15th day of the 3rd month following the date its tax year ended 15 |
Neither row is a calendar date. Wyoming’s date depends on the LLC’s anniversary month and the IRS date on the partnership’s tax year. The Wyoming Secretary of State’s example and the IRS date for calendar-year partnerships are quoted above.
If a filing is late
The Wyoming Secretary of State says the entity will be deemed delinquent “on the second day of the month following its due date”. 18
The Wyoming Secretary of State says that if the annual report is not filed within 60 days following the due date, the entity will be administratively dissolved. 19
The Wyoming Secretary of State says Wyoming statutes do not allow for reinstatement after “two (2) years” in an administratively dissolved standing. 20
The Wyoming Secretary of State’s fee schedule lists “Reinstatement for Tax” at $100. 21
The IRS says a penalty is assessed against a partnership that is required to file a return and “fails to file the return by the due date, including extensions”. 22 The amount changes by year and is not shown here.
What this page does not cover
This page lists the obligations we track. It is not a full list of what an LLC may owe. It does not cover:
- working out the license tax from a company’s assets
- when a newly formed LLC’s first annual report falls due
- reinstatement after an LLC loses its registered agent
- LLCs formed outside Wyoming and registered there
- an LLC that elects to be taxed as a corporation
- extra federal reporting for foreign-owned LLCs
- the owner’s or the partners’ own tax returns
- state income tax
- filings in other states where the LLC is registered or does business
- beneficial ownership reporting to FinCEN
- payroll and employment taxes
- earlier years: the rules here are the ones we read on the dates shown in the sources, and rules for earlier years may differ
Sources for this guide
- Wyoming Secretary of StateOpen source (opens in a new tab)
“To remain in good standing each business entity, domestic and foreign, is required to file an annual report and pay a fee based on its assets located and employed in Wyoming or is assessed a flat filing fee.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“The annual report due date for all registered business entities (with the exception of Statutory Trusts) is based on the anniversary month of formation. For example, if your business registers or qualifies on January 15th, your annual report due date will be January 1st of each year.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“An annual report may be filed up to one hundred and twenty (120) days before its due date.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“The tax is $60 or two-tenths of one mill on the dollar ($.0002), whichever is greater.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“An entity with $300,000 or less in assests pays $60.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“If your annual report fee is greater than $500, e-filing is not permitted.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“If filed online, a convenience fee is assessed by the payment processor based on the total license tax due.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of State, Annual Report Online FilingOpen source (opens in a new tab)
“Additional fees for online filing include a payment card processing fee of 2.4% (minimum $1) of the filing fee.”
https://wyobiz.wyo.gov/Business/AnnualReport.aspx · read on October 11, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“Courtesy email reminders are sent sixty (60), thirty (30) and ten (10) days prior to a business entity's annual report due date using the email address provided to us.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Statutes, Title 17, § 17-29-113Open source (opens in a new tab)
“17-29-113. Registered office and registered agent to be maintained. (a) Each limited liability company shall have and continuously maintain in this state: (i) A registered office as provided in W.S. 17-28-101 through 17-28-111; (ii) A registered agent as provided in W.S. 17-28-101 through 17-28-111.”
https://wyoleg.gov/statutes/compress/title17.pdf · read on October 11, 2026 ↩
- IRS, Single member limited liability companiesOpen source (opens in a new tab)
“If a single-member LLC does not elect to be treated as a corporation, the LLC is a "disregarded entity," and the LLC's activities should be reflected on its owner's federal tax return.”
https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies · read on October 11, 2026 ↩
- IRS, Single member limited liability companiesOpen source (opens in a new tab)
“A domestic LLC with at least two members is classified as a partnership for federal income tax purposes unless it files Form 8832 and elects to be treated as a corporation.”
https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Form 1065 is an information return used to report the income, gains, losses, deductions, credits, and other information from the operation of a partnership.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Except as provided below, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month following the date its tax year ended as shown at the top of Form 1065.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“For calendar-year partnerships, the due date is March 15.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“File Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an extension of time to file.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“The entity will be deemed delinquent on the second day of the month following its due date.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“If the annual report is not filed within sixty (60) days following the due date, the entity will be administratively dissolved.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of StateOpen source (opens in a new tab)
“Wyoming statutes do not allow for reinstatement after two (2) years in an administratively dissolved standing.”
https://sos.wyo.gov/faqs.aspx?root=BUS · read on October 4, 2026 ↩
- Wyoming Secretary of State, Business Division Filing Fee ScheduleOpen source (opens in a new tab)
“Reinstatement for Tax* ......................................................................................$100.00”
https://sos.wyo.gov/Business/docs/BusinessFees.pdf · read on October 11, 2026 ↩
- IRS, Instructions for Form 1065Open source (opens in a new tab)
“A penalty is assessed against the partnership if it’s required to file a partnership return and it (a) fails to file the return by the due date, including extensions; or (b) files a return that fails to show all the information required, unless such failure is due to reasonable cause.”
https://www.irs.gov/instructions/i1065 · read on October 11, 2026 ↩
Information, not legal or tax advice.