This guide is general compliance education. It is not legal, tax, or accounting advice. Confirm deadlines, asset figures, and amounts with the Wyoming Secretary of State before you file. Startup To Corporate does not file Wyoming annual reports and does not act as your registered agent.
Steps at a glance
- Find your anniversary month from the initial filing date on your WyoBiz record.
- Mark the first day of that month as the due date (and open a 120-day early window).
- Calculate the license tax: max($60, $0.0002 × Wyoming-located assets).
- File on the Annual Report Wizard (or print and mail if you prefer).
- Save the confirmation and calendar next year's first-of-month due date.
Who must file
The Wyoming Secretary of State requires an annual report from each business entity, domestic and foreign, to remain in good standing. That includes:
- Wyoming LLCs formed in Wyoming
- Foreign LLCs (formed elsewhere) that qualified to do business in Wyoming
- Profit corporations, limited partnerships, and registered limited liability partnerships, which use the same license-tax schedule
Many owners form in Wyoming while living elsewhere — you still file on Wyoming's anniversary schedule. If you also operate in your home state, that state may require foreign qualification and its own filings — see Coverage. Nonprofits, statutory trusts, and statutory foundations use different flat fees and are outside this LLC guide.
When it's due
Wyoming's due date is easy to misread if you are used to "end of anniversary month" states:
- Due: on or before the first day of the anniversary month of formation (or qualification)
- Early window: up to 120 days before the due date
- First report (coverage data): first day of the anniversary month the year after formation
WyoBiz example: if your initial filing date is May 15, the annual report is due May 1 of each year. The SOS FAQ uses the same pattern: register January 15 → due January 1 each year.
Opposite of Utah's last-day rule and different from Florida's January 1–May 1 window. Courtesy reminders go out 60, 30, and 10 days before when an email is on file — file even if one does not arrive.
Worked example (illustrative)
LLC formed September 20, 2026:
| What | When |
|---|---|
| Anniversary month | September |
| First annual report due | September 1, 2027 |
| Earliest you may file that report | About 120 days before September 1, 2027 (early May) |
| Delinquent if still unfiled | October 2, 2027 |
| Administrative dissolution risk | If not filed within 60 days after the due date |
Fee: the Wyoming license tax
For LLCs (and other profit entities on the same schedule), the SOS FAQ and tax worksheet rules say the license tax is $60 or two-tenths of one mill on the dollar ($0.0002), whichever is greater, based on assets located and employed in Wyoming.
| Wyoming-located assets | License tax |
|---|---|
| $0 to $300,000 | $60 (SOS FAQ: an entity with $300,000 or less pays $60) |
| $1,210,000 | $242 ($1,210,000 × 0.0002), per SOS FAQ example |
Worked calculation: $800,000 of Wyoming-located assets → $800,000 × 0.0002 = $160, which is greater than $60, so you pay $160.
Out-of-state owners with no Wyoming-located assets typically owe the $60 minimum — confirm asset measurement with the SOS tax worksheet rules and a tax adviser.
Online convenience fee and e-file cap
On the Annual Report filing page (verified October 24, 2026):
- Online card payments add a 2.4% processing fee (minimum $1) of the filing fee
- If the fee is greater than $500, e-filing is not permitted
- You may print and mail from the wizard confirmation step to avoid the online processing fee
Accepted cards: Visa or Mastercard (credit or authorized debit).
Late consequence: delinquent, then dissolution
| Timing | Result (SOS FAQ) |
|---|---|
| 2nd day of the month after the due date | Entity is deemed delinquent |
| Within 60 days after the due date, still not filed | Entity will be administratively dissolved |
Reinstatement may be available within two years of administrative dissolution for missing annual reports (with conditions); after two years, the SOS FAQ says reinstatement is not allowed. Check standing with a certificate of good standing before you need it.
How to file (official channel only)
- Search your entity on WyoBiz and confirm you are Active and can e-file.
- Open the Annual Report Wizard.
- Have your Secretary of State Filing ID, current company information, and Wyoming asset figures ready.
- Calculate and pay the license tax (plus the 2.4% processing fee if paying by card online), or print and mail with a check.
- Save the confirmation.
Startup To Corporate does not file this report for you. Keep your Wyoming registered agent current.
Wyoming-specific gotchas
- First day of the anniversary month, not the last.
- 120-day early window — use it; do not wait for the due-date email.
- License tax is asset-based with a $60 floor.
- Out-of-state owners still file in Wyoming; home-state filings are separate.
- E-file cap at $500 and the 2.4% card fee apply online; mail is available from the wizard.
- Dissolution at 60 days past due comes faster than many founders expect.
Checklist
Each year
- Confirm anniversary month and the first-day due date
- Open the 120-day early window on your calendar
- Compute max($60, $0.0002 × Wyoming-located assets)
- File on WyoBiz (or print/mail) and save confirmation
- If you operate elsewhere, check that state's foreign-qualification and annual-report rules
If you are late
- File immediately — delinquency starts the 2nd of the next month
- Do not wait past 60 days after the due date
- If already dissolved, review reinstatement eligibility on WyoBiz
Calendar tip: Remind yourself 120 days before the first of your anniversary month, plus on the due date.
What Wyoming requires, what STC reminds you about, what you verify
| Wyoming requires | STC can help you track | You verify with the agency |
|---|---|---|
| Annual report by the first day of the anniversary month | The first-of-month due date and 120-day window | That the report posted on your WyoBiz record |
| License tax = max($60, $0.0002 × WY-located assets) | A reminder before the window opens | Your asset figure and the amount due |
| Cure before 60 days past due to avoid dissolution | A delinquency follow-up reminder | Current standing / any reinstatement steps |
See every state's deadline on Coverage and how Wyoming compares in Annual reports.
The bottom line
A Wyoming LLC files an annual report by the first day of its anniversary month and pays a license tax of at least $60 (more if Wyoming-located assets push $0.0002 above that floor). Miss the deadline and you are delinquent on the 2nd of the next month; stay unfiled for 60 days and the SOS can administratively dissolve the entity. File on the official WyoBiz wizard.
Startup To Corporate's free checkup shows whether recurring obligations like this have a date and an owner. It also explains what your business readiness score means. We help you organize. We don't file for you or act as your registered agent.
Just formed? See What to do after you form an LLC and the business compliance calendar. Operating elsewhere too? Read Foreign qualification.
Last verified October 25, 2026. Not legal or tax advice.
Frequently asked questions
When is the Wyoming LLC annual report due?
On or before the first day of the anniversary month of formation (or qualification). You may file up to 120 days early. Example: initial filing May 15 → due May 1 each year.
How much is the Wyoming license tax?
The greater of $60 or $0.0002 × assets located and employed in Wyoming. Entities with $300,000 or less in those assets pay $60, per the SOS FAQ.
How do I calculate Wyoming-located assets?
Follow the Secretary of State's Annual Report and License Tax Rules (assessed value vs. balance-sheet value for certain lines). Apply the rules to Wyoming assets only, and ask a tax adviser if your balance sheet is complex.
What happens if I file late?
The entity is deemed delinquent on the second day of the month after the due date. If the report is still not filed within 60 days after the due date, the entity will be administratively dissolved.
I live in another state. Do I still file in Wyoming?
Yes. A Wyoming LLC (or a foreign LLC qualified in Wyoming) files the Wyoming annual report on Wyoming's schedule. If you also operate in your home state, that state may require its own registration and filings — see Foreign qualification and Coverage.
Where do I file?
Online through the Wyoming Secretary of State's Annual Report Wizard. Card payments add 2.4% (minimum $1). E-filing is not permitted above $500; print and mail from the wizard instead.
Official sources
Requirements can change. Confirm details with the relevant agency.
This guide is general information, not legal, tax, or accounting advice. Requirements vary by jurisdiction and circumstances. Read our legal disclaimer.