Short answer
A Wyoming single member LLC is a US company with exactly one owner, and you can own it from anywhere. Filing the Articles costs $100, you need a registered agent with a physical Wyoming address, and the work doesn't end at formation. A Wyoming single member LLC owned by a non-US person runs on two calendars every year: the state annual report in your anniversary month, and a Form 5472 with a pro forma Form 1120 to the IRS by April 15. Miss the IRS one and the penalty starts at $25,000.
For a step-by-step walkthrough, this explainer on how one developer sets up a US company covers it in more depth.
What "single member" means for a Wyoming LLC owned from abroad
One member means one owner: you. For federal tax, a single-member LLC is a disregarded entity by default, under the classification rules in Regulations 301.7701-2 and -3. You can elect a different treatment with Form 8832.
Disregarded doesn't mean invisible. The IRS Form 5472 instructions call your company a "foreign-owned U.S. DE". It has no income tax return of its own, yet it must file a pro forma Form 1120 with Form 5472 attached. Only the name, address and items B and E on page one of the 1120 are required.
The part people miss: Form 5472 reports transactions between the LLC and you. Amounts paid for forming the company count. So does putting money in or taking money out. A Wyoming single member LLC with zero revenue still files if you funded it.
Wyoming itself is light on tax. The state's own about page says: "Unlike other states, Wyoming does not possess an individual or corporate income tax." Your home country's tax rules still apply, so ask a tax professional where you live.
Setting up a Wyoming single member LLC in six steps
Not sure the side project is ready for a company yet? This piece on the signals that a side project has turned into a startup is a good gut check first.
- Pick a name. It must include "LLC", "L.L.C.", "Limited Liability Company" or another listed ending. Names starting with "A" go on paper for manual review.
- Line up a registered agent. A Wyoming resident or a business allowed to operate there, with a physical Wyoming address. A PO box alone won't do.
- File the Articles of Organization. The state fee is $100, plus a 2.4% card fee (minimum $1) online. An organizer signs. The form asks for the agent, addresses and an email for service, not for member names.
- Write the operating agreement. The Articles don't list owners, so this is where your 100% ownership gets written down.
- Get an EIN after the state approves the company. The IRS tells LLC owners to register the entity with the state before applying.
- Open a bank or payment account. Each bank decides who it accepts.
CORPBOLT forms Wyoming LLCs for founders outside the US starting at $349, and the $100 state filing fee is already inside that price. If you need the EIN handled too, CORPBOLT's Launch plan at $599 includes it along with a bank-ready operating agreement; on Foundation the EIN is a $199 add-on. See current plans and prices at corpbolt.com.
The yearly two-calendar view
A Wyoming single member LLC answers to two offices on two unrelated dates.
Wyoming Secretary of State clock
- The annual report is due on the first day of your anniversary month. Formed on May 15? It's due May 1, every year.
- You can file up to 120 days early, and the state sends reminders 60, 30 and 10 days before.
- On the second day of the next month you're delinquent. After 60 days unfiled, the state dissolves the company. Reinstatement within two years means every missed report and fee plus $100.
The WyoBiz annual report page is where you file and check the date.
IRS clock
- Form 5472 plus the pro forma 1120 are due April 15 for a calendar-year company. Form 7004 extends it.
- Neither can be e-filed. You fax or mail them to the IRS in Ogden, Utah, with "Foreign-owned U.S. DE" written across the top.
The IRS Form 5472 instructions set a $25,000 penalty for failing to file Form 5472 when due, plus another $25,000 for each 30-day period the failure continues more than 90 days after IRS notice.
CORPBOLT includes the registered agent and the yearly Wyoming annual report, with the state fee paid, on every plan. The IRS clock is separate: Form 5472 and pro forma 1120 filing is part of CORPBOLT's Concierge plan at $1,497.
Wyoming single member LLC cost comparison
What a Wyoming single member LLC costs by route, with prices as listed in October 2026. Check each provider's site before you buy.
| Option | What you pay, as listed |
|---|---|
| CORPBOLT | Wyoming LLC formation from $349, or $599 with your EIN included. The $100 state filing fee is included on every plan. |
| Stripe Atlas | $500 one-time incl. state fees and 1st-year registered agent, then $100/yr. Delaware only (C-corp or LLC), no Wyoming. |
| Firstbase (Start) | $399 list price; currently an offer where formation is free and you pay only the state fee; registered agent required and billed separately. |
| doola (Starter) | $297/yr plus state fees ($397 in year 1 in Wyoming), renews at $297/yr; Tax & Compliance plan $1,999/yr. |
| DIY (Wyoming Secretary of State) | $100 state fee for the Articles + card fee; $60 minimum annual report paid to the State of Wyoming (not a CORPBOLT fee); you also need a registered agent with a physical Wyoming address. |
The Wyoming Secretary of State fee schedule, effective July 1, 2026, is the source for the state numbers. The DIY route for a Wyoming single member LLC is cheapest on paper, but you own both calendars yourself.
When a Wyoming single member LLC is the wrong fit
- You have a co-founder. Two owners means a multi-member LLC, so the single-member rules above stop applying. Sort out the tax side with an accountant before you file.
- You plan to raise from investors. Ask a lawyer which entity type your investors expect before you file.
- You or a contractor will work from inside the US. That raises effectively connected income questions, which depend on your facts. Get a tax professional involved.
- You won't keep up with April 15. A $25,000 penalty for one late form is not a risk to take casually.
If you're still deciding whether a company fixes your actual problem, my earlier post on what an LLC fixes for freelancers abroad and what it doesn't goes through it.
If a Wyoming single member LLC fits, I'd price CORPBOLT first and compare it against the DIY row line by line.
Fees, dates and forms above were checked against the October 2026 Wyoming Secretary of State and IRS pages.
Written by: Ryan Schmeler
Sources used: Wyoming Secretary of State business fee schedule (effective July 1, 2026); Wyoming Secretary of State LLC Articles of Organization form; WyoBiz annual report page; wyo.gov About Wyoming; IRS Instructions for Form 5472; IRS "Get an employer identification number" page; Treasury Regulations 301.7701-2 and -3.
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