Wyoming LLC Annual Report 2026: File the $60 Online in 5 Minutes

This article is for educational purposes only. It does not constitute tax advice. Consult a qualified tax professional for your specific situation.

The Simplest Filing That Causes the Most Damage When Missed

The Wyoming Annual Report is the single easiest compliance filing your LLC will ever handle. It takes minutes to complete, costs $60 at minimum, and is due once per year. Yet it is also the filing that, when missed, causes the most disproportionate damage to your business operations.

Every LLC formed in Wyoming must file an annual report with the Wyoming Secretary of State. This is not optional. It is not waived for inactive LLCs. It is not waived for LLCs with no revenue. If your LLC exists as a legal entity in Wyoming, the annual report is due every year until the LLC is formally dissolved.

The filing itself is straightforward. The consequences of missing it are not.

What the Annual Report Contains

The Wyoming Annual Report is an information update, not a tax return. You are not reporting income or paying taxes through this filing. You are confirming that the Wyoming Secretary of State has current information about your LLC.

The report includes:

• LLC name — confirming the legal name of the entity
• Principal office address — the primary business address
• Registered agent information — the name and Wyoming address of your registered agent
• Names of members or managers — depending on whether your LLC is member-managed or manager-managed
• Asset information — used to calculate the filing fee (more on this below)

If any of this information has changed since your last filing, the annual report is your opportunity to update it. If nothing has changed, you are simply confirming that the existing information is still correct.

When It Is Due

The Wyoming Annual Report is due on the first day of your LLC's anniversary month. The anniversary month is the month in which your LLC was originally formed.

For example:

• If your LLC was formed on March 15, your annual report is due every year by March 1 (the first day of March)
• If your LLC was formed on October 22, your annual report is due every year by October 1

This is different from many other states that use a calendar-year deadline (like January 1 or April 15 for all entities). Wyoming ties it to your specific formation date, so every LLC has a different due date.

The Secretary of State typically sends a reminder notice before the due date, but do not rely on this. It is your responsibility to track the deadline and file on time, whether or not you receive a reminder.

The Filing Fee

The minimum filing fee for the Wyoming Annual Report is $60. This applies to LLCs with total assets located and employed in Wyoming of $300,000 or less.

For LLCs with Wyoming assets exceeding $300,000, the fee is calculated at a rate of $0.0002 per dollar of assets (two-tenths of a mill). The minimum remains $60 regardless.

For the vast majority of foreign-owned Wyoming LLCs — especially those that are primarily operating outside of Wyoming and do not hold significant physical assets in the state — the fee is the $60 minimum. Your tax professional can advise on how to properly calculate your Wyoming assets if there is any ambiguity.

The fee is paid at the time of filing. Wyoming accepts online payment through the Secretary of State's filing system.

License Tax vs Annual Report — Same Filing, Two Names

If you have searched for "Wyoming LLC license tax" or "Wyoming annual report fee," you may have encountered both terms used as if they refer to different obligations. They do not. Wyoming uses two terms for the same payment, and the inconsistency causes confusion every filing season.

The Wyoming Secretary of State's online filing system labels the form as the Annual Report. The Wyoming statute (W.S. § 17-29-209) refers to the underlying payment as a License Tax. The Annual Report is the form you file. The License Tax is the fee you pay through that form. There is one filing, one payment, one deadline.

The $60 figure most owners associate with this filing is the minimum License Tax, not a separate fee. The actual License Tax is calculated at $0.0002 per dollar of Wyoming assets, with $60 as the floor. If you owe $40 by the calculation, you pay $60. If you owe $200 by the calculation, you pay $200. The minimum applies; the maximum does not.

Some commercial articles and registered agent marketing materials use "annual report fee" exclusively, which is technically inaccurate but functionally fine — the form combines both obligations into one transaction. As long as you file the form and pay the calculated amount (with the $60 floor), you have satisfied both the report and the tax.

The $60 vs $0.0002 Asset Rate — How the Calculation Actually Works

This is the section most articles skip, and it is the source of most filing confusion. Wyoming's License Tax formula is straightforward once you see it written out, but it is not always clear which "assets" the formula applies to.

The formula:

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License Tax = max($60, Wyoming Assets × $0.0002)

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In practice, this produces three scenarios:

Scenario 1: Wyoming assets under $300,000 → you pay $60

If your LLC's total Wyoming-located assets are below $300,000, the calculated amount is below $60, and the $60 floor applies. This describes the vast majority of foreign-owned Wyoming LLCs that operate primarily outside the state.

Example calculations at the $60 floor:

• $0 in Wyoming assets → $60 owed (calculated $0, floor applies)
• $50,000 in Wyoming assets → $60 owed (calculated $10, floor applies)
• $200,000 in Wyoming assets → $60 owed (calculated $40, floor applies)
• $300,000 in Wyoming assets → $60 owed (calculated $60, equal to the floor)

Scenario 2: Wyoming assets between $300,000 and $1,000,000 → you pay calculated

Above the $300,000 threshold, the calculated rate exceeds $60 and you pay the full calculation:

• $500,000 in Wyoming assets → $100 owed ($500,000 × $0.0002)
• $1,000,000 in Wyoming assets → $200 owed
• $2,500,000 in Wyoming assets → $500 owed

Scenario 3: Significant Wyoming asset base → larger payment

For LLCs with substantial physical assets in Wyoming (real estate, equipment, inventory physically located in Wyoming), the License Tax can be meaningful:

• $5,000,000 in Wyoming assets → $1,000 owed
• $25,000,000 in Wyoming assets → $5,000 owed
• $50,000,000 in Wyoming assets → $10,000 owed

There is no upper cap. The 0.0002 rate continues regardless of asset size.

What Counts as "Wyoming Assets"?

The most consequential question — and the most misunderstood — is which of your LLC's assets count as "Wyoming assets" for License Tax purposes.

The Wyoming Department of Revenue interprets "assets located and employed in Wyoming" to mean tangible assets physically present in Wyoming. This generally includes:

• Real estate located in Wyoming (land, buildings)
• Equipment, machinery, or vehicles physically located in Wyoming
• Inventory stored at a Wyoming warehouse or facility
• Office furniture and computers at a Wyoming office

It generally does not include:

• Bank account balances held at non-Wyoming banks
• Inventory at warehouses outside Wyoming (Amazon FBA in California, fulfillment centers in Tennessee)
• Equipment rented or operated outside Wyoming
• Intangible assets (intellectual property, software, brand value, goodwill)
• Investments in securities held at non-Wyoming brokers

For a foreign-owned Wyoming LLC operating an e-commerce business with no physical Wyoming presence beyond a registered agent address, the typical "Wyoming assets" total is $0 — and the License Tax is the $60 minimum.

If you have any tangible operations in Wyoming (a warehouse, an office, equipment), consult a CPA or Wyoming-licensed tax professional to calculate accurately. The Department of Revenue can audit asset declarations, and underreporting on the License Tax can trigger interest and penalties.

Foreign-Qualified LLC vs Wyoming-Formed LLC

The annual report obligation differs depending on whether your LLC was formed in Wyoming or formed elsewhere and registered to do business in Wyoming (foreign qualification).

Wyoming-formed LLC (formed under W.S. Title 17, Chapter 29):

• Files the standard Annual Report with the Wyoming Secretary of State
• Pays the License Tax described above ($60 minimum)
• Due on the first day of the anniversary month
• Online filing available

Foreign-qualified LLC (formed in another state, registered to do business in Wyoming):

• Files an annual report covering its Wyoming operations
• License Tax calculation applies to assets located in Wyoming only
• Same $60 minimum applies
• Same anniversary-month deadline rule
• Must also maintain good standing in the state of original formation

If you formed your LLC in Wyoming and later expanded operations to another state, you may need to foreign-qualify in that other state — but your Wyoming Annual Report obligation continues unchanged. If you formed in another state and later qualified to do business in Wyoming, you have annual report obligations in both states (separately).

Common Filing Mistakes That Trigger Penalties

After every filing season, the same mistakes appear repeatedly. Most are avoidable.

Mistake 1: Believing "no activity = no fee"

The most common foreign-owned LLC mistake. If your LLC had no revenue, no transactions, no operations — you still owe the $60 License Tax and must still file the Annual Report. The obligation is tied to the LLC's existence as a Wyoming entity, not to its activity level. Dormancy does not exempt you.

Mistake 2: Assuming the registered agent files automatically

Some registered agent services include annual report filing in their package. Many do not. Even those that do may require you to authorize each filing or confirm the information. If you assume your RA is filing automatically without confirming, you may discover at year-end that no filing has been made. Always verify in writing what your RA's package covers.

Mistake 3: Filing under a DBA or operating name instead of the legal entity name

The Wyoming Annual Report must use the LLC's exact legal name as registered with the Secretary of State, not a DBA or operating name. Filings under the wrong name may be rejected or require amendment, costing additional time and fees.

Mistake 4: Tracking the wrong deadline

The deadline is the first day of the LLC's anniversary month — the month it was originally formed — not a calendar-year deadline like January 1 or April 15. An LLC formed on October 22 has its annual report due every October 1, not at year-end. Many owners track the wrong date and miss the deadline.

Mistake 5: Confusing License Tax with state income tax

Wyoming has no state income tax for LLCs. The License Tax paid through the Annual Report is not income tax. Filing a federal Form 5472 or Form 1120 does not satisfy the Wyoming Annual Report. They are entirely separate obligations with separate deadlines.

Mistake 6: Forgetting to update member or manager information

If members or managers have changed since the last filing, the Annual Report is your opportunity to update the Secretary of State's records. Failing to update can create downstream issues with banking, KYB verification, and legal documentation. If a current bank or platform performs a KYB lookup and the listed managers do not match your operating reality, that mismatch can trigger account reviews.

Mistake 7: Underreporting Wyoming assets to keep the fee at $60

If you have meaningful tangible assets in Wyoming and report $0 in Wyoming assets to keep the License Tax at $60, you are underreporting. The Wyoming Department of Revenue can audit and will assess back-tax, interest, and penalties. The risk-adjusted savings of underreporting are negative — accurate reporting is the only safe path.

What Happens If You Miss the Deadline

This is where the seemingly simple $60 filing becomes a serious operational risk.

Late Penalty: $50

If you miss your filing deadline, a $50 late penalty is added to your filing fee. You can still file during this grace period by paying the $60 fee plus the $50 penalty ($110 total). This is the easy fix — unpleasant but manageable.

Administrative Dissolution: 60 Days After the Deadline

If you do not file within approximately 60 days after the due date, the Wyoming Secretary of State will administratively dissolve your LLC. This means your LLC's status changes from "Active" to "Dissolved" or "Inactive" in the state records.

Administrative dissolution does not mean your LLC ceases to exist entirely. But it means the state no longer recognizes it as an active, good-standing entity. And that distinction has cascading consequences.

The Chain Reaction of a Dissolved LLC

A dissolved LLC is not just a paperwork problem. It triggers a chain of events that can disrupt your business operations:

Bank Re-Verification

Banks periodically check the status of their business account holders against state records. When your LLC shows as dissolved or not in good standing, the bank may:

• Flag your account for review
• Restrict transactions
• Request proof that the LLC has been reinstated
• In extreme cases, freeze or close the account

For a business that depends on its US bank account for operations — receiving payments, paying vendors, processing transactions — an account disruption caused by a dissolved LLC can be devastating.

Platform and Payment Processor Flags

Payment processors (Stripe, PayPal, Square) and platforms (Amazon, Shopify) also verify business entity status. A dissolved LLC can trigger:

• Account reviews or holds
• Payout delays
• Requests for updated documentation
• In some cases, account suspension until the LLC is restored to good standing

Inability to Conduct Legal Business

A dissolved LLC cannot legally enter into new contracts, sue in court, or conduct business in the name of the entity in Wyoming. While this may not immediately affect operations if you are operating primarily outside Wyoming, it creates legal vulnerability.

Loss of Name Protection

While dissolved, you may lose exclusive rights to your LLC name in Wyoming. Another entity could potentially register the same or similar name.

Reinstatement Process

If your LLC has been administratively dissolved, Wyoming does allow reinstatement. The process involves:

1. Filing the overdue annual report(s) — you must file for every year that was missed, not just the current year

2. Paying all overdue fees and penalties — the $60 fee plus $50 penalty for each missed year

3. Filing articles of reinstatement if required

The reinstatement restores your LLC to active status as if the dissolution had never occurred (in most cases). However, there are important caveats:

• Reinstatement takes time — it is not instant
• During the period of dissolution, any contracts entered into may have legal complications
• Banks and platforms may require additional documentation even after reinstatement
• The gap in good standing may show up in future KYB checks by financial institutions

The process is manageable but entirely avoidable. Filing the $60 report on time is infinitely easier than dealing with the consequences of dissolution and reinstatement.

How to File the Wyoming Annual Report

The Wyoming Secretary of State provides an online filing system. The process is straightforward:

1. Go to the Wyoming Secretary of State website

2. Navigate to the annual report filing section

3. Enter your LLC's filing ID number (found on your Articles of Organization or previous filings)

4. Review and update the information on the report

5. Calculate or confirm the filing fee

6. Submit payment and file

The entire process typically takes less than 15 minutes if your information is current and you have your filing ID ready.

You can also authorize your registered agent to file the annual report on your behalf. Many registered agent services include annual report filing as part of their service package. If you use a registered agent, confirm whether annual report filing is included and whether they file automatically or require you to initiate it.

Setting Up a Reminder System

Because the deadline is specific to your LLC's formation date (not a universal date like April 15), it is easy to forget. Set up multiple reminders:

• Calendar reminder 30 days before the due date
• Calendar reminder 7 days before the due date
• Calendar reminder on the due date itself

If you have a registered agent who handles annual report filing, confirm with them well before the deadline that the filing will be completed on time.

Wyoming Annual Report vs Federal Tax Obligations

The Wyoming Annual Report is a state filing obligation. It is separate from and in addition to any federal tax filing obligations you may have.

If your LLC is a foreign-owned single-member LLC, your federal obligation is typically Form 5472 with a pro-forma Form 1120 (due April 15 of the following year for the prior tax year, or October 15 with extension). The Wyoming Annual Report is a completely separate requirement with a completely separate deadline.

Do not confuse the two. Filing your federal return does not satisfy the Wyoming Annual Report requirement, and filing the Wyoming Annual Report does not satisfy your federal obligations.

For a complete overview of all deadlines you need to track, see Tax Calendar for Foreign-Owned Wyoming LLCs. For details on updating your LLC's address with the Secretary of State, read How to Update Your LLC Address with Wyoming SOS.

Frequently Asked Questions

What is the minimum Wyoming LLC annual report fee?

The minimum filing fee is $60. This is technically the minimum License Tax, calculated at $0.0002 per dollar of Wyoming assets, with a $60 floor. If your Wyoming assets are below $300,000, you pay the $60 minimum.

Is the $60 fee fixed or based on assets?

It is the minimum, not a fixed fee. For LLCs with Wyoming assets above $300,000, the fee scales at $0.0002 per dollar of Wyoming assets. For example, $1 million in Wyoming assets = $200; $5 million = $1,000.

What is the $0.0002 rate Wyoming charges?

$0.0002 per dollar of Wyoming-located tangible assets is Wyoming's License Tax rate. Multiply your Wyoming assets by 0.0002 to get the calculated tax. If the result is less than $60, you owe $60.

What does Wyoming Secretary of State Annual Report License Tax $60 0.0002 mean?

This phrase combines all the components: the Wyoming Secretary of State administers the Annual Report; the report includes a License Tax payment; the minimum is $60; and the rate above the minimum is $0.0002 per dollar of Wyoming assets.

When is the Wyoming LLC annual report due?

The first day of the LLC's anniversary month. If your LLC was formed on July 18, the annual report is due every July 1. There is no universal calendar-year deadline.

What happens if I miss the Wyoming annual report deadline?

A $50 late penalty is added to the $60 fee, totaling $110 if you file within the grace period. After approximately 60 days past the deadline, the Wyoming Secretary of State administratively dissolves the LLC.

Can I reinstate a dissolved Wyoming LLC?

Yes. Reinstatement requires filing all overdue annual reports, paying all overdue fees and penalties ($60 + $50 per missed year), and potentially filing articles of reinstatement. The LLC returns to active status, but the dissolution gap may appear in future bank or platform KYB checks.

Does my registered agent file the annual report automatically?

Some registered agent services include annual report filing; many do not. Confirm in writing with your RA whether annual report filing is included and whether it is automatic or requires your initiation. Do not assume — many RAs offer it as an add-on rather than an included service.

Is the License Tax the same as the Annual Report fee?

Yes. Wyoming uses both terms for the same payment. The Annual Report is the form; the License Tax is the fee paid through it. There is one filing and one payment.

What is the Wyoming LLC annual filing requirement?

File the Annual Report with the Wyoming Secretary of State by the first day of your LLC's anniversary month, pay the License Tax (minimum $60), and update any changed information about the LLC's address, registered agent, or members/managers.

Do I owe the $60 fee if my LLC had no income or activity?

Yes. The Annual Report and $60 minimum License Tax apply to every Wyoming LLC regardless of revenue or activity. The obligation is tied to the LLC's existence, not its operations. Dormancy does not exempt you from filing.

What counts as Wyoming assets for the License Tax calculation?

Tangible assets physically located in Wyoming: real estate, equipment, inventory at Wyoming warehouses, office furniture at Wyoming offices. It does not include bank balances at non-Wyoming banks, inventory at out-of-state warehouses (Amazon FBA elsewhere), or intangible assets (IP, software, goodwill). Most foreign-owned Wyoming LLCs operating outside Wyoming have $0 Wyoming assets.

Is the Wyoming annual report a tax return?

No. It is an information update with a fee attached. You are not reporting income through this filing. Federal tax obligations (Form 5472, Form 1120 for foreign-owned single-member LLCs) are separate filings with separate deadlines.

The Bottom Line

The Wyoming Annual Report is a $60 filing that takes 15 minutes. Missing it costs $50 in penalties initially, and can cost your business its bank account, platform access, and legal standing if the LLC is administratively dissolved.

There is no reason to miss this filing. Set reminders, authorize your registered agent to file if they offer the service, and treat the anniversary month of your LLC as a non-negotiable compliance date. The cost of prevention is $60 and 15 minutes. The cost of recovery is weeks of disruption and potentially thousands in lost business.

For a comprehensive guide to the filing process, see Wyoming LLC Annual Report Filing Guide 2026.

This article is for educational purposes only. It does not constitute tax advice. Consult a qualified tax professional for your specific situation.