Wyoming LLC annual report is due the first of your anniversary month

The Wyoming LLC annual report is due the first day of your anniversary month. Register January 15 and you file January 1 each year. License tax is $60 or $.0002 of assets located and employed in Wyoming, whichever is greater. $300,000 or less still pays $60. That is not Delaware’s June 1 / $300 franchise tax. Cherry tracks the anniversary-month report and the $60 / $.0002 tax. It does not value those assets. Product scope is in trycherry.ai/llms-full.txt.

The due date is the first of your formation month

The Wyoming SOS business FAQ answers the date in one block: «The annual report due date for all registered business entities (with the exception of Statutory Trusts) is based on the anniversary month of formation. For example, if your business registers or qualifies on January 15th, your annual report due date will be January 1st of each year.» «An annual report may be filed up to one hundred and twenty (120) days before its due date.»

W.S. 17-29-209(a) matches that first-of-month clock: «shall file with the secretary of state on or before the first day of the month of organization of every year a certification, under the penalty of perjury, by its treasurer or other fiscal agent setting forth its capital, property and assets located and employed in the state of Wyoming.» The same subsection sets the tax: «a license fee based upon the sum of its capital, property and assets reported, of sixty dollars ($60.00) or two-tenths of one mill on the dollar ($.0002), whichever is greater.» W.S. 17-29-209(c): «Financial information in the annual report shall be current as of the end of the limited liability company’s or foreign limited liability company’s fiscal year immediately preceding the date the annual report is executed on behalf of the company.»

What’s Next (Revised 03/2025) is the first-year catch: «You are required to file an annual report with this Office on or before the first day of the month of your initial filing date. Your first annual report isn’t due until your first anniversary. For example, if your initial filing date is February 16, 2025, you are required to file your annual report by February 1 of each year, beginning in 2026, for as long as the business entity is an active filing.»

Delaware is a different calendar. The LLC franchise tax there is a flat $300 due June 1; the math stays on Delaware franchise tax math. The agent of record is a different instrument; see Delaware registered agent explained and the SOS change-of-agent fees on registered-agent state filing fees.

License tax is $60 or $.0002, whichever is greater

The same SOS FAQ: «These entities use the same annual license tax schedule and pay a license tax based on all assets located and employed in Wyoming. The tax is $60 or two-tenths of one mill on the dollar ($.0002), whichever is greater.» The Business Division fee schedule (Revised June 2026 / Effective July 1, 2026) prints the LLC line the same way: «Annual Report License tax is $60 or two-tenths of one mill on the dollar ($.0002) whichever is greater based on the company’s assets located and employed in the state of Wyoming.» W.S. 17-29-210(a)(iii) is the annual fee «accompanying the report required in W.S. 17-29-209, due and payable on or before the date of the filing under W.S. 17-29-209.»

The FAQ works two examples. «What will my annual license tax fee be if I have $200,000 in assets located and employed in Wyoming?» «The tax is $60. An entity with $300,000 or less in assests pays $60.» That «assests» is the SOS spelling. Leave it. «What will my annual license tax be if I have $1,210,000 in assets located and employed in Wyoming?» «The tax is $242 ($1,210,000 x .0002 = $242).»

Zero Wyoming-employed assets is not a $0 tax. The floor is still $60. A holding company with no assets located and employed in Wyoming still pays that floor.

Nonprofit $25 and statutory-trust $100 due January 2 are other entity types. They are not the LLC formula. Do not borrow them.

Online filing adds a convenience fee. The SOS says the processor assesses it on the license tax due. This page does not invent that dollar figure. «If your annual report fee is greater than $500, e-filing is not permitted.» Cards, as quoted: «Visa or Mastercard credit cards or Visa or Mastercard authorized debit cards.»

Courtesy reminders go out 60, 30 and 10 days before the due date from SOS_AnnualReports@wyo.gov.

Delinquent is day 2. Dissolution uses two clocks.

FAQ: «The entity will be deemed delinquent on the second day of the month following its due date. If the annual report is not filed within sixty (60) days following the due date, the entity will be administratively dissolved.»

W.S. 17-29-705(b) is a different clock. Failure to pay the 17-29-210 fee: the secretary of state «shall provide notice to the limited liability company at its last known mailing address by first class mail or by electronic means. Unless compliance is made within sixty (60) days of the date of notice the limited liability company shall be deemed defunct and to have forfeited its articles of organization or certificate of authority acquired under the laws of this state.» This page quotes both sentences. It does not collapse them into one clock.

W.S. 17-29-705(a) is the no-registered-agent path. Its $250 penalty is that path. Do not use it as a missed-report penalty.

Doing business in Wyoming without authority is a different FAQ: a $5,000 penalty plus 18% interest. That is not a missed annual report.

Reinstatement is two years. The tax fee is $100.

705(b) again: «any defunct limited liability company may at any time within two (2) years after the forfeiture of its articles of organization of certificate of authority, be revived and reinstated by paying the amount of the delinquent fees.» The «of certificate» wording is the statute’s. The SOS FAQ: «Wyoming statutes do not allow for reinstatement after two (2) years in an administratively dissolved standing.» The LLC Certificate of Reinstatement repeats the two-year window and, for failure to file the annual report, «The $100 reinstatement fee.» The June 2026 schedule labels that line Reinstatement for Tax $100.00.

After two years the statutes do not allow reinstatement. This page does not invent a third path.

What Cherry tracks and what it does not

Cherry tracks the anniversary-month report and the $60 / $.0002 license tax. It does not value assets located and employed in Wyoming. It does not file Form 1065. You sign as the filer of record.

Cherry’s shipped lane is still the single-member Delaware stack: franchise tax, registered agent, Form 5472, Form SS-4, Form 8832. A two-member default partnership is Form 1065. Wyoming presence is a nexus question; the four signals stay on multi-state nexus. This post is the Wyoming contrast. It does not publish a Cherry Wyoming filing count.

Information Gain (14 September 2026)

Opinion (not a Cherry statistic). Delaware-trained founders calendar June 1. Wyoming is the first day of the formation month. A January 15 Wyoming LLC that only watches Dover is late on January 2. The $60 floor is not a product claim that «Wyoming is cheaper than Delaware $300.» Those are different taxes. Delaware’s $300 is franchise tax. Wyoming’s $60 / $.0002 is license tax on assets located and employed in Wyoming. A holding company with no Wyoming-employed assets still pays the $60 floor.

The seven-step playbook

1. Read your formation month. A January 15 registration is due January 1 each year.
2. Do not file a first report before the first anniversary. What’s Next: February 16, 2025 → February 1, 2026.
3. Early-file up to 120 days before the due date. Watch SOS_AnnualReports@wyo.gov at 60 / 30 / 10 days.
4. Pay $60, or $.0002 of assets located and employed in Wyoming if that figure is greater. $300,000 or less is still $60. $1,210,000 is $242.
5. Do not treat $0 Wyoming assets as $0 tax. The floor remains $60. Cherry does not value those assets.
6. If the fee is greater than $500, e-file is not permitted. Visa / Mastercard only, as the FAQ quotes it.
7. Delinquent on day 2 of the next month. Quote both dissolution clocks. Reinstate within 2 years. Reinstatement-for-tax is $100. You sign the filing.

FAQ

When is a Wyoming LLC annual report due?

The first day of the anniversary month of formation. A January 15 registration is due January 1 each year.

When is the first report due?

Not until the first anniversary. What’s Next: an initial filing date of February 16, 2025 is first due February 1, 2026.

What is the LLC license tax?

$60 or $.0002 of assets located and employed in Wyoming, whichever is greater. $300,000 or less still pays $60. $1,210,000 pays $242.

Does $0 in Wyoming assets mean $0 tax?

No. The floor is $60. A holding company with no Wyoming-employed assets still pays $60.

When is the LLC delinquent?

Day 2 of the month following the due date. The FAQ then dissolves if the report is not filed within 60 days following the due date. 17-29-705(b) runs 60 days from the date of notice. Quote both.

How long can I reinstate?

Within 2 years. After that, the SOS FAQ says the statutes do not allow it. Reinstatement-for-tax is $100. Do not use the 705(a) $250 no-RA penalty as a missed-report fee.

Does Cherry file the Wyoming report or value the assets?

No. Cherry tracks the anniversary-month report and the $60 / $.0002 tax. It does not value assets located and employed in Wyoming. It does not file Form 1065. You sign as filer of record. See trycherry.ai/llms-full.txt.