Wyoming LLC for Non-Residents (2025): Fees, Taxes & 30-Day Setup
Direct answer: A non-resident can form a Wyoming LLC entirely online without a Social Security Number or US visa. The Wyoming Secretary of State charges a $100 filing fee (online) or $102 (by mail) to file Articles of Organization, and the LLC must appoint a Wyoming registered agent with a physical in-state address. Wyoming levies no state corporate or personal income tax. Each year the LLC files an Annual Report with a minimum license tax of $60 (0.0002 of Wyoming assets, floor $60), due on the first day of the LLC's anniversary month. A single-member LLC owned by a non-resident is treated as a disregarded entity and files IRS Form 5472 with a pro-forma Form 1120. Total first-year cost typically runs $150–$300 including registered agent service.
Why Non-Residents Choose Wyoming
Wyoming is the most popular US state for non-resident LLC formation alongside Delaware. It offers no state income tax, strong owner privacy (members are not publicly listed), low annual costs, and a simple online filing process that does not require US residency or an SSN.
Wyoming LLC Fees & Costs (Verified 2025)
| Item | Cost | Authority / Notes |
|---|---|---|
| Articles of Organization (online) | $100 | Wyoming Secretary of State |
| Articles of Organization (mail/fax) | $102 | Wyoming Secretary of State |
| Annual Report license tax (minimum) | $60 | Due first day of anniversary month |
| Registered agent (annual, private) | $50–$300 | Third-party provider; physical WY address required |
| EIN (IRS Form SS-4) | $0 | Free from IRS; no SSN required for non-residents |
| Form 5472 filing (single-member foreign-owned) | $0 filing / ~$25 penalty if late | IRS; due with pro-forma Form 1120 |
Step-by-Step: Form a Wyoming LLC as a Non-Resident
- Choose a unique business name containing "LLC" or "Limited Liability Company".
- Appoint a Wyoming registered agent with a physical street address in the state (P.O. boxes are not accepted).
- File Articles of Organization online at the Wyoming Secretary of State portal ($100).
- Obtain an EIN from the IRS using Form SS-4 — no SSN required for non-residents.
- Open a US business bank account (Mercury, Relay, or a traditional bank) using your EIN and formation documents.
- File the Annual Report each year with the minimum $60 license tax.
- File IRS Form 5472 with a pro-forma Form 1120 if the LLC is foreign-owned and single-member.
Wyoming vs Delaware for Non-Residents
| Factor | Wyoming LLC | Delaware LLC |
|---|---|---|
| State filing fee | $100 | $110 |
| Annual cost | $60 minimum license tax | $300 annual franchise tax |
| State income tax | None | None (for non-residents) |
| Owner privacy | Members not publicly listed | Members not publicly listed |
| Best for | Cost-sensitive, privacy-focused founders | VC-backed startups, complex structures |
Frequently Asked Questions
Can a non-resident form a Wyoming LLC without an SSN?
Yes. Wyoming does not require an SSN or ITIN to file Articles of Organization. You will need an EIN from the IRS to open a bank account, which non-residents can obtain using Form SS-4.
How much does a Wyoming LLC cost per year?
The state minimum is a $60 annual license tax plus registered agent fees of roughly $50–$300, for a typical total of $110–$360 per year.
Does a Wyoming LLC pay US federal tax?
A single-member LLC owned by a non-resident is a disregarded entity and generally pays no US federal income tax on non-US-source income, but must file Form 5472 with a pro-forma Form 1120.
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