Wyoming LLC Annual Report and BOI: Deadlines for Foreign Owners

Once your Wyoming LLC is formed, the next date that matters is not your IRS deadline. It is the Wyoming annual report, due once a year on your company's anniversary month. On top of that, many owners are still unsure whether they need to file a BOI report with FinCEN after the rule changes of 2025. This guide covers both, from the perspective of a foreign owner managing the LLC from abroad.

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You will learn when the Wyoming annual report is due, how to file it online, what happens if you are late, and where BOI reporting stands for a Wyoming LLC owned by a non-US person.

The Wyoming annual report in plain terms

The annual report is a short filing with the Wyoming Secretary of State that confirms your LLC's basic details and pays the state's annual license tax. It is not a tax return. It does not ask about profits or income. It simply keeps the company active on the state register.

What the report asks for

• The LLC's name and Wyoming filing number
• The registered agent's name and address
• A principal office address and a mailing address
• The value of company assets located and employed in Wyoming, which is used to calculate the license tax
• The name of the person signing the report

For most foreign-owned LLCs, assets located and employed in Wyoming are minimal or zero, because the business is run from abroad and the bank account is with a fintech. In that case the license tax sits at the state minimum.

When the Wyoming annual report is due

The report is due on the first day of the month in which your LLC was originally formed, every year after the year of formation. If your LLC was approved in March, your report is due on March 1 of each following year.

Wyoming opens the filing window before the due date, so you can file early. There is no benefit to waiting. A simple habit that saves trouble: file the moment the reminder arrives.

How to find your anniversary month

Search your company on the Wyoming Secretary of State business portal. The initial filing date on the record tells you the month. Put that month in your calendar as a recurring event, with a reminder two weeks before.

How to file the Wyoming annual report online

1. Go to the Secretary of State's online business portal and search for your LLC by name or filing number.
2. Open the annual report option for your company.
3. Review the pre-filled details: registered agent, addresses. Update anything that has changed.
4. Enter the value of assets in Wyoming. If you have no property, equipment or inventory in the state, the value is usually zero or close to it.
5. Sign electronically and pay the license tax by card.
6. Download and save the confirmation. Banks sometimes ask for proof that the company is in good standing.

The whole process usually takes a few minutes. Your registered agent may offer to file it for you, which is useful if you prefer not to track it yourself.

What happens if the annual report is late

Wyoming gives a short grace period after the due date. If the report and license tax are still not received after that, the state moves the company toward delinquency and, eventually, administrative dissolution.

For a foreign owner, dissolution is more than a paperwork issue:

• Banks and fintechs may freeze the account when a compliance check shows the company inactive.
• Payment processors like Stripe can pause payouts.
• Your company name can become available to others.
• Contracts signed while dissolved can raise questions about personal liability.

Wyoming allows reinstatement for a period after dissolution. It requires filing the missing reports, paying the outstanding license tax and a reinstatement fee, and sometimes a new registered agent consent. It is fixable, but it is stressful and avoidable.

BOI reporting for a Wyoming LLC: where things stand

The Corporate Transparency Act introduced Beneficial Ownership Information (BOI) reporting to FinCEN, the US Treasury's financial crimes unit. For much of 2024, almost every small LLC was expected to file. Then the rules changed.

In March 2025, FinCEN issued an interim final rule that removed the BOI reporting requirement for companies created in the United States and for US persons. Under that rule, the obligation now applies to foreign reporting companies, meaning entities formed under the law of another country that have registered to do business in a US state.

What that means for your Wyoming LLC

A Wyoming LLC is a domestic US company, even when every owner lives abroad. Under the current FinCEN rule, a Wyoming LLC is not a foreign reporting company, so it is not required to file a BOI report, regardless of the owner's nationality.

The situation is different if, for example, a company incorporated in Greece, Cyprus or the UAE registers as a foreign entity to do business in Wyoming or another state. That foreign entity may still have BOI obligations.

BOI rules have changed several times already and could change again. Before you act, check the latest guidance directly on the FinCEN BOI page or ask your advisor. Be wary of emails or letters urging you to file BOI through a third-party site with a payment link. FinCEN's own filing system is free, and scam notices were widespread during the rollout.

The annual report is not your only yearly obligation

A foreign-owned single-member Wyoming LLC usually has the following yearly routine:

Task	Authority	When
Wyoming annual report and license tax	Wyoming Secretary of State	First day of your anniversary month
Registered agent renewal	Your registered agent	Yearly
Form 5472 with pro forma Form 1120	IRS	Generally April 15, extension available
Home-country tax reporting	Your local tax authority	According to local rules
BOI report	FinCEN	Currently not required for domestic LLCs, check for updates

The IRS filing is the one that causes the most damage when missed, because the penalty for not filing Form 5472 is high and applies even when the LLC earned nothing. Read our full guide on Form 5472 for foreign-owned LLCs if you have not filed it yet. For everything on one page, use our US LLC annual compliance checklist.

Examples: reading your own deadlines

LLC formed on 14 March 2025. The first annual report is due on 1 March 2026, then every 1 March after that. The IRS Form 5472 for 2025 is generally due by 15 April 2026. Two deadlines, six weeks apart, both in spring.

LLC formed on 3 November 2024. Annual report due on 1 November each year from 2025. The IRS filing for each tax year still follows the April calendar. Here the state and federal deadlines are far apart, which makes it easier to forget one of them.

LLC formed in December. The annual report falls on 1 December, right in the holiday period when many owners are travelling. File as soon as the window opens rather than leaving it for the last week.

Filing the annual report: small details that trip people up

Signer name. The person signing should be a member or manager, or an authorised representative. Use the same name that appears in your operating agreement.

Principal office address. Use the address you genuinely operate from or the business address you use with your bank. Do not type the registered agent's address here unless the agent explicitly allows it.

Asset value. This refers to assets located and employed in Wyoming, not your worldwide balance sheet. Money in a fintech account and a laptop in Athens are not assets in Wyoming.

Payment failures. Some foreign cards are declined by US state portals. If that happens, try another card or ask your registered agent to file and pay for you.

Practical tips from managing hundreds of LLCs

Keep the card on file current. Expired cards are the main reason registered agents stop service and state payments fail.

Check your agent's reminders reach you. Add their sending address to your contacts so nothing lands in spam.

Do not change addresses casually. Keep the principal office and mailing address on the annual report consistent with what your bank and the IRS have. Our explainer on the role of a registered agent clarifies which address belongs where.

Save every confirmation. A PDF folder with each year's annual report, IRS filing confirmations and agent invoices answers most bank compliance questions in minutes.

Ignore urgent-sounding solicitations. Private companies send official-looking letters offering to file your annual report or BOI. Always file through the state portal or your known agent.

Let us keep track for you

When clients form their company with us through our US LLC formation for non-residents, we keep the calendar of state and IRS deadlines and remind them before anything is due. If you already have a Wyoming LLC and you are not sure whether your annual report, BOI position or IRS filings are in order, book a free 15-minute Google Meet and we will go through it with you.

Frequently asked questions

When is my Wyoming LLC annual report due?

On the first day of the month your LLC was formed, every year after the formation year.

Can I file the Wyoming annual report myself from abroad?

Yes. It is filed online through the Secretary of State's portal and paid by card. No US address or SSN is needed.

Do I need to report income on the Wyoming annual report?

No. It asks for company details and the value of assets located in Wyoming, not income or profit.

What if I miss the Wyoming annual report deadline?

After a short grace period the LLC can be administratively dissolved. Reinstatement is possible but requires catching up on reports, license tax and a reinstatement fee.

Does a Wyoming LLC owned by a foreigner need to file BOI?

Under FinCEN's March 2025 interim final rule, domestic US companies, including Wyoming LLCs with foreign owners, are exempt. Check FinCEN's site for any later updates.

Is the Wyoming annual report the same as a tax return?

No. Federal tax filings go to the IRS separately. The annual report only keeps your LLC active with the state.