US LLC Annual Compliance Checklist

The Calendar at a Glance

• Wyoming annual report: due the 1st of the month your LLC was formed, every year. State fee $60 minimum.
• Delaware annual tax: $300 flat, due 1 June every year. No report to file for an LLC.
• Registered agent: must be in place all year, every year, in the state of formation.
• Form 5472 with pro-forma 1120: foreign-owned single-member LLCs, due 15 April for the previous year. Extension to 15 October with Form 7004 filed by 15 April.
• Form 1065 and Schedule K-1s: LLCs with two or more members, due 15 March.
• Owner's own return: a single-member LLC's income is reported on the owner's personal return (Schedule C for a US owner); the LLC itself does not file an income tax return.
• Beneficial ownership report (FinCEN): not required for companies formed in the US since March 2025.

1. The State Annual Report (Wyoming)

Wyoming asks every LLC for a short annual report and a licence tax of $60, or $0.0002 per dollar of assets located in Wyoming if that is higher, which for most of our customers it is not. It is due on the first day of the month in which the company was formed: an LLC formed on 14 March files by 1 March each following year.

Do it yourself: go to the Wyoming Secretary of State's online business centre, search your company, choose "File Annual Report", confirm the principal address and the registered agent on file, enter the value of Wyoming assets (usually zero), and pay the $60 by card. The confirmation is immediate; save it with your records. Allow fifteen minutes.

If you miss it: the company becomes delinquent the following month and the state can dissolve it about 60 days after the due date. Reinstating a dissolved LLC costs more than filing on time and leaves a gap on the public record that banks notice.

Have us do it: our Annual Renewal: Report Filing + Registered Agent is $299 a year. We file the report, pay the state fee and keep your registered agent and registered office in place for another year. It is in the portal, one click from the company's compliance list.

2. The Delaware Annual Tax

Delaware LLCs file no annual report. Instead the state charges a flat $300 tax every year, due 1 June, with a penalty and interest if it is late and loss of good standing until it is paid.

Do it yourself: on the Delaware Division of Corporations website, choose "Pay Taxes / File Annual Report", enter your file number (it is on your Certificate of Formation), confirm the registered agent, and pay the $300 by card. Ten minutes.

Have us do it: ask us from the portal and we pay it on your behalf and send you the receipt; the state's $300 is charged on top of our fee. Our Annual Renewal still covers the registered agent year in Delaware.

3. Keeping a Registered Agent

Both states require a registered agent with a physical address in the state at all times. The agent receives legal papers and official state mail for the company and passes them on; that is all the registered agent address is for. It is not a mailing address for your bank, the IRS or customers. If the agent resigns or lapses and no replacement is appointed, the state will dissolve the company.

Do it yourself: appoint any commercial registered agent in the state and file the change with the Secretary of State. With us: the first year is included in every formation, and each further year is covered by the Annual Renewal above, or by our standalone registered agent service at $100 a year for a company formed elsewhere. If you need a mailing address for banks and customers, that is a separate Business Mail Address, $200 a year in the portal.

4. Form 5472 and the Pro-Forma 1120

If your LLC has one owner and that owner is not a US person, the IRS requires an information return every year, even with no income: Form 5472 attached to a pro-forma Form 1120. It reports money moved between you and the company, including the formation fee you paid and any capital you put in. It is due 15 April for the previous calendar year. Form 7004, filed by 15 April, extends it to 15 October. The penalty for not filing is $25,000 per form, per year.

Do it yourself: our Form 5472 guide goes through it line by line. In short: complete the pro-forma 1120 with only the identifying information and "Foreign-owned U.S. DE" written across the top, attach Form 5472 with every reportable transaction, and fax or post the package to the IRS address in the instructions. It cannot be e-filed in the usual way. Keep the fax confirmation.

Have us do it: Form 5472 + Pro-forma 1120 Filing is $399 per tax year, from the portal. We prepare both forms from your records, file by fax, and send you the confirmation.

5. Multi-Member LLCs: Form 1065

An LLC with two or more members is taxed as a partnership by default. It files Form 1065 by 15 March for the previous year and gives each member a Schedule K-1 to use on their own return. The penalty is charged per member for every month the return is late. This one is normally done with an accountant; our crypto tax service can scope it for you.

6. What You Do Not Have to File

Since March 2025, companies formed in the United States are exempt from the FinCEN beneficial ownership report, so there is nothing to send. Wyoming has no state income tax; a Delaware LLC that does no business in Delaware owes the state only the $300 annual tax. Your LLC itself does not file a federal income tax return if it is a single-member LLC: its income is reported by the owner, or, for a non-US owner with no US-connected income, often not taxable in the US at all, which is a question for a tax adviser rather than this page.

Your Own Yearly Routine

• January: gather last year's bank and exchange statements; note every transfer between you and the company.
• By 15 March: Form 1065 if the LLC has more than one member.
• By 15 April: Form 5472 and pro-forma 1120 if the LLC is foreign-owned, or Form 7004 to extend.
• By 1 June: Delaware annual tax, if Delaware.
• First of your formation month: Wyoming annual report, if Wyoming.
• All year: a registered agent in place, and a filing folder with every confirmation.

The portal does the remembering for you: every item above appears on your company's compliance list with its due date and status, and the ones we sell have a button next to them.

This guide is general information about US procedures as generally understood in 2026. It is not legal or tax advice, the IRS and the states change their forms and fees, and your own position depends on facts we have not seen. Check the current official instructions, or ask us, before you file.