Form 5472 for a Wyoming LLC with a foreign owner
Short answer: Your state doesn’t change the federal filing. A Wyoming single-member LLC wholly owned by a non-US person files Form 5472 attached to a pro forma Form 1120, by fax or mail. The Wyoming annual report is a separate state filing and doesn’t replace it.
By Thibault Chassagnol, founder of 5472Direct
Published
Checked against the IRS Instructions for Form 5472 (Rev. 12/2024).
Wyoming is the most common state among our users: 51% of the LLCs filed through 5472Direct last season were Wyoming LLCs (61 of 119).
Two separate obligations get mixed up:
- Wyoming annual report
- Who it’s filed withState of Wyoming
- What it isKeeps the LLC in good standing (state level)
- Form 5472 + pro forma 1120
- Who it’s filed withIRS
- What it isFederal information return for a foreign-owned single-member LLC
Paying your registered agent or filing the state annual report does not take care of the federal filing.
The federal part
Under the IRS instructions, a US single-member LLC wholly owned by a foreign person is a “foreign-owned U.S. DE”. It files Form 5472 attached to a pro forma Form 1120 (IRS i5472). The state of formation doesn’t change this. A Wyoming LLC files the same federal package as a Delaware or New Mexico one, and sends it to the same IRS fax number or address.
Typical reportable items for a Wyoming LLC owned from abroad include:
- the money you put in (contributions),
- money you took out (distributions),
- formation costs and LLC expenses you paid personally.
The instructions’ Part V covers “amounts paid or received in connection with the formation… including contributions to, and distributions from, the entity.”
File it with 5472Direct
- Free eligibility check, then about 10 minutes of questions
- Form 5472 + pro forma 1120 PDF packet: $199
- Optional fax to the IRS with delivery receipt: +$49
FAQ
Does my registered agent file Form 5472 for me?
Is the Wyoming filing different from Delaware’s at the federal level?
Document preparation only; not tax or legal advice.
