Form 5472 by state

Form 5472 filing for a Wyoming LLC

Learn how federal Form 5472 rules apply to a Wyoming (WY) LLC and separate them from Wyoming’s annual report and annual license tax.

The short answer

A foreign-owned Wyoming LLC does not automatically file Form 5472 merely because it was formed in Wyoming. The federal answer depends on how the IRS treats the company, its ownership, and payments or transfers involving the foreign owner or a connected person or business.

Keep the obligations separate

The Wyoming Secretary of State states that registered businesses generally file an annual report. For an LLC, the due date is the first day of its formation anniversary month. Wyoming states that the annual license tax is $60 or 0.0002 of assets located and used in Wyoming, whichever is greater.

Wyoming good standing and federal Form 5472 compliance are separate questions.