Form 5472 for a Wyoming LLC: same federal filing, plus Wyoming's $60 report
Why the state of formation does not change Form 5472, and which Wyoming filing sits next to it.
Summary
Our answer: forming in Wyoming does not change anything at the IRS. A Wyoming single-member LLC owned by one foreign individual is a foreign-owned U.S. disregarded entity, so it files a pro forma Form 1120 with Form 5472 by April 15, by fax or mail, with the same $25,000 penalty. What Wyoming adds is its own annual report and license tax: $60 minimum, due on the first day of the LLC's anniversary month.
Form 5472 is a federal filing: a Wyoming, Delaware or New Mexico single-member LLC owned by a foreign person files the same pro forma 1120 + Form 5472.
| Federal filing | Pro forma 1120 + Form 5472Same for every state; the IRS rule is about foreign ownership, not the state of formation. |
|---|---|
| Federal deadline | April 15, 2027 (tax year 2026)Form 7004 extends to October 15, 2027. |
| Wyoming annual report | $60 minimum or $0.0002 of Wyoming assetsWyoming Secretary of State FAQ; most small LLCs pay $60. |
| Wyoming due date | First day of the anniversary monthFormation in March means the report is due March 1 each year. |
| Not a Wyoming filing | Form 5472 goes to the IRSFax 855-887-7737 or mail to Ogden, Utah. |
Why the state does not matter
The IRS rule comes from section 6038A and the 2016 regulations (TD 9796): a domestic entity wholly owned by one foreign person and disregarded for income tax is treated as a corporation for Form 5472 reporting. Domestic means formed in any U.S. state, so the filing is identical for Wyoming, Delaware or New Mexico.
Your two calendars
Federal: pro forma 1120 + Form 5472 by April 15 for the previous calendar year. Wyoming: annual report and license tax on the first day of your anniversary month, $60 for an LLC with $300,000 or less of Wyoming assets. Missing the Wyoming report for 60 days leads to administrative dissolution; missing Form 5472 leads to a $25,000 IRS penalty.
When to stop
Two or more members, a foreign company as owner, U.S. income, or a Wyoming LLC that elected to be taxed as a corporation: these change the federal filing and are outside our $79 lane.
Common questions
Do I need Form 5472 if my Wyoming LLC had no income?
Usually yes, if it had any reportable transaction with you as the foreign owner, such as the money you put in to open the bank account. No income does not mean no Form 5472.
Is Wyoming better than Delaware for Form 5472?
No difference at the IRS. Wyoming's yearly state cost ($60 minimum) is lower than Delaware's LLC tax ($400 from tax year 2026, $300 before), which is a state cost question, not a Form 5472 one.
Does my Wyoming registered agent file Form 5472?
Not as part of the agent service. The agent receives state mail; Form 5472 is an IRS information return you file or pay someone to file.
Related guides
Foreign-owned LLC Form 5472 filing guide
A narrow source-linked guide for foreign-owned single-member LLC owners checking the Form 5472 plus pro forma Form 1120 filing lane.
Form 5472 filing requirements for a foreign-owned LLC
Who must file Form 5472, how foreign-owned U.S. disregarded entity rules fit a single-member LLC, and where the Form 5472 Desk lane stops.
Form 5472 for a Delaware LLC, plus the Delaware annual tax
The federal filing and the Delaware tax side by side, for a Delaware LLC owned by one non-U.S. person.
Official sources for this guide
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