Filing your Wyoming Annual Report and License Tax by June 30 is non-negotiable there is no statutory extension. Missing this deadline triggers administrative dissolution. This guide explains your (limited) “extension” alternatives, proactive strategies to stay compliant in 2025, and how to avoid losing your LLC’s good standing.
Introduction
Wyoming offers one of the simplest annual compliance processes in the U.S. a single web‐based report and a license tax. However, unlike the IRS’s automatic six-month extension, Wyoming PTOs no grace period or extension for the Annual Report. If you’re late, your LLC is marked delinquent and at risk of dissolution. Read on for the workarounds and best practices to ensure you never miss June 30.
Relevant IRC Codes & Definitions
Although Wyoming’s Annual Report is a state filing, it intersects with federal tax:
- IRC §162 – Deductions for state and local business taxes, including Wyoming license tax and related penalties.
- IRC §446 – Requires consistent accounting methods, reinforcing the need for accurate, timely state filings.
- Wyoming Statutes §17-29-322 – Mandates the Annual Report due date (June 30) and defines administrative dissolution for delinquency.
No federal extension (e.g. via Form 7004) applies to Wyoming’s state requirement.
IRS & State Form References
- IRS Form 7004 – Extends only federal corporate income‐tax filings (Form 1120), not Wyoming’s report.
- Wyoming Annual Report Portal – Online filing of your report and payment.
- Reinstatement Application – If dissolved, file past-due reports and pay penalties to reinstate.
Real-World Example
Case Study: BrightStream LLC automates federal filings but assumed the IRS extension covered Wyoming. On July 15, 2025, they discovered their status “Delinquent Administratively Dissolved.”
- Missed Filing: June 30
- Consequence: Bank account closure, difficulty securing contracts
- Cure: Filed three years of past reports, paid $60×3 + $25×3 penalties + $60 reinstatement fee = $345
- Lesson: No state extension; build state‐specific reminders.
Step-by-Step: Avoiding Late or Dissolution
- Calendar June 30 as a fixed deadline no extensions.
- Set automated reminders 60, 30, and 7 days before due date.
- Use a registered-agent service with filing reminders and auto-file options.
- Pre-calculate your license tax (0.0002 × in-state assets, $60 minimum) by June 15.
- File early as soon as your books close.
- Delegate: Grant your CPA or team member portal access and approval power.
- If you miss June 30: file within 30 days to limit penalties and avoid immediate dissolution.
- Reinstate promptly (within two years) if dissolved: file all past reports, pay back-tax, penalties, and $60 reinstatement fee.
Conclusion
Wyoming’s lack of extension means proactivity is your only safeguard. Treat June 30 like a tax holiday that doesn’t exist file early, automate reminders, and delegate. That way, you’ll never scramble to cure dissolution or pay avoidable penalties.
Call to Action
Want a turnkey Annual Report process with built-in reminders and filing by June 30, every year?
Schedule a compliance automation call with Anshul Goyal, CPA. We’ll set up your calendar, delegate portal access, and handle 2025’s report no late fees guaranteed.
Disclaimer
This article is for informational purposes only and does not constitute legal, tax, or financial advice. Wyoming’s Annual Report rules may change; always verify requirements with the Wyoming Secretary of State. Anshul Goyal, CPA EA FCA is a U.S.-licensed CPA, IRS Enrolled Agent, and Chartered Accountant (India). Consult qualified professionals for tailored compliance strategies.
FAQs (Top 5 High-Searched Questions)
1. Can I get an extension for Wyoming’s Annual Report?
No. Wyoming grants no statutory extension for the June 30 deadline.
2. What if I file late?
You incur a $25 penalty plus interest and risk administrative dissolution.
3. Is there a grace period?
Only the window before dissolution (about 60–90 days); you must still file and pay past-due reports.
4. How do I reinstate a dissolved LLC?
File all missed reports, pay back-tax, penalties, and a $60 reinstatement fee.
5. Can my CPA file on my behalf?
Yes grant portal access to automate filings and avoid missing the deadline.
About Our CPA
Anshul Goyal, CPA EA FCA has managed Wyoming filings and reinstatements for 500+ LLCs, saving clients over $100K in penalties. He builds headache-free compliance systems for startups and growth companies.