A Wyoming LLC for non-US residents is formed the same way as for anyone: $100 state fee, a Wyoming registered agent and no residency requirement. Without an SSN or ITIN, the EIN is requested by phone, fax or mail, and a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120.
Wyoming Statutes, Title 17Internal Revenue Service (IRS)Internal Revenue Service (IRS)Wyoming Secretary of State fee schedule (effective July 1, 2026) and Wyoming Statutes Titles 17 and 40 reviewed November 10, 2026. Confirm current fees with the Secretary of State before filing.
Heads up: we are an independent company that prepares and submits Wyoming filings for owners. We are not the Wyoming Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Wyoming Secretary of State
- We track your anniversary-month annual report
- Cited to Wyoming Statutes Title 17
- Talk to a filer: (386) 465-3937
The forks in the road.
Who can form
One or more persons may act as organizers; the statute has no residency or citizenship requirement for members (W.S. 17-29-201(a)).
Wyoming Statutes, Title 17Registered agent
Required at a Wyoming street address (W.S. 17-28-101). Non-residents use a commercial agent; ours is $199 per year.
Wyoming Statutes, Title 17EIN without an SSN
The IRS online EIN application needs a valid taxpayer ID for the responsible party. Applicants without one apply by phone, fax or mail. The EIN itself is free from the IRS.
Internal Revenue Service (IRS)Form 5472 for foreign-owned single-member LLCs
A domestic disregarded entity wholly owned by a foreign person files a pro forma Form 1120 with Form 5472 attached. The penalty for failing to file Form 5472 is $25,000.
Internal Revenue Service (IRS)BOI reporting
FinCEN's current rule exempts companies created in the United States, including a Wyoming LLC, from BOI reporting.
www.fincen.govWhat to have ready
- Passport and foreign address for each member
- A Wyoming registered agent
- A principal office address for the annual report
- EIN application by phone, fax or mail (or through us)
- A plan for Form 5472 with a US tax preparer
- Bank requirements checked before you form
Wyoming LLC for Non-US Residents: EIN, Taxes and Filing Rules
Wyoming LLC for Non-US Residents: EIN, Taxes and Filing Rules
Wyoming first-year cost
State fees (at cost)
$100.00
Our service fee
$149.00
Registered agent
$199.00
First-year total
$448.00
Budget at least $60 of license tax for the first annual report, due on the first day of your anniversary month next year. Online card payments to the state carry a 2.4% fee ($1 minimum).
Start with these options0 / 6 complete
Forming from outside the United States
Wyoming's LLC Act does not require members, managers or organizers to be US citizens or residents. The articles need only the name, the registered office street address and the registered agent's name, with the agent's consent (W.S. 17-29-201(b)). The state fee is $100. We file as organizer, so you do not need to visit Wyoming or the United States to form.
Source: wyoleg.gov
Registered agent and principal office
Because the registered office must be a staffed Wyoming street address (W.S. 17-28-101), non-resident owners use a commercial registered agent. You also give the agent a designated communications contact: a member or manager with a mailing address, physical address and phone (W.S. 17-28-104(d)). A foreign address is fine. The annual report lists the principal office address, which can be outside the US.
Source: wyoleg.gov
Getting an EIN without an SSN or ITIN
The IRS says its online EIN application is for applicants with a valid taxpayer identification number. International applicants without one apply by phone, fax or mail, and the IRS does not charge for an EIN. Our EIN service is $99; we prepare and submit the application and send you the confirmation.
Source: www.irs.gov
Form 5472 and the pro forma Form 1120
A single-member Wyoming LLC wholly owned by a foreign person is a foreign-owned US disregarded entity. Under the IRS instructions, it files a pro forma Form 1120 with Form 5472 attached by the Form 1120 due date, reporting transactions between the LLC and its foreign owner or other related parties. Only the name, address and a few items on page one of Form 1120 are completed.
The IRS penalty for failing to file Form 5472 when due is $25,000, and another $25,000 applies if the failure continues more than 90 days after IRS notice. Line up a US tax preparer before the first year ends.
Source: www.irs.gov
Wyoming state taxes for non-resident owners
Wyoming has no individual or corporate income tax, according to the State of Wyoming. The LLC still pays the annual license tax, $60 minimum, with each annual report. If the LLC sells taxable goods or services in Wyoming, it registers for sales tax with the Department of Revenue.
Source: www.wyo.gov
Banking and practical steps
Bank and payment processor requirements are set by each institution, not by Wyoming. Expect to provide the filed articles, the EIN confirmation, the operating agreement and identification for each owner, and expect some banks to require an in-person visit. Ask the bank what it needs before you form so the paperwork matches.
Finally, the Secretary of State may forfeit the articles of a company owned or controlled by a foreign adversary as defined by the US Secretary of Commerce, unless approved by CFIUS (W.S. 17-29-705(c)(iii)(D)).
Source: wyoleg.gov
Wyoming law and SOS rules behind this.
| Topic | Wyoming rule | Where it comes from |
|---|---|---|
| Who can form | One or more persons may act as organizers; the statute has no residency or citizenship requirement for members (W.S. 17-29-201(a)). | Wyoming Statutes, Title 17 |
| Registered agent | Required at a Wyoming street address (W.S. 17-28-101). Non-residents use a commercial agent; ours is $199 per year. | Wyoming Statutes, Title 17 |
| EIN without an SSN | The IRS online EIN application needs a valid taxpayer ID for the responsible party. Applicants without one apply by phone, fax or mail. The EIN itself is free from the IRS. | Internal Revenue Service (IRS) |
| Form 5472 for foreign-owned single-member LLCs | A domestic disregarded entity wholly owned by a foreign person files a pro forma Form 1120 with Form 5472 attached. The penalty for failing to file Form 5472 is $25,000. | Internal Revenue Service (IRS) |
| BOI reporting | FinCEN's current rule exempts companies created in the United States, including a Wyoming LLC, from BOI reporting. | www.fincen.gov |
Related Wyoming reading.
Heads up: we are an independent company that prepares and submits Wyoming filings for owners. We are not the Wyoming Secretary of State and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Wyoming owners ask us
Yes. Wyoming's LLC Act has no residency requirement for members or organizers.
Wyoming Statutes, Title 17The State of Wyoming says it has no individual or corporate income tax. US federal rules, including Form 5472 for foreign-owned single-member LLCs, still apply.
www.wyo.govIt depends on the bank. Each bank sets its own identification rules, and many ask for the EIN letter, the filed articles and the operating agreement, sometimes in person.
Internal Revenue Service (IRS)Yes. Our EIN service is $99, and we handle the IRS application that non-residents cannot complete online.
Internal Revenue Service (IRS)The Secretary of State can forfeit the articles of a company owned or controlled by a foreign adversary as defined by the US Secretary of Commerce, unless CFIUS approved it (W.S. 17-29-705(c)).
Wyoming Statutes, Title 17Yes. Corp USA prepares and submits your Wyoming filing with the Secretary of State for you. The state fee is passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Wyoming Secretary of State